Tunisia-Finance Law 2023

Tunisia-Finance Law 2023

On 23 December 2022, the Tunisian Minister of Finance issued the Decree-Law (Decree-Law No. 79-22) on the Finance Law for 2023 which was published on the official website of the Ministry of Finance and Economy.


The most notably change affecting payroll relates to the social solidarity contributions applicable to employees:

• New rate applicable to employees (by means of withholding tax) as of January 2023 to December 2025:  0.5%.

Please note: persons with an annual income net of deductible expenses equal to or less than 5,000 TND are exempt.

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The above change is effective from January 2023. The system will be updated with the above change soon!

Kindly note the % before 2023 was previously 1%.

 


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