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.

​
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%.

 


    • Related Articles

    • Chad – Finance Law 2023

      Chad's President has promulgated the Finance Law for the 2023 financial year, Law No. 016/PT/2023 of 30 December 2022. Some of the main tax measures affecting payroll include: Article 35 of the Finance Law amends article 1 of the CGI - change in the ...

    • Gabon: Finance Law 2023

      The Finance Law 2023 was adopted under Law No. 025/2022 of 30 January 2023 and published in the Official Gazette on 2 February 2023. Official Journal of the Gabonese Republic (journal-officiel.ga) The main provisions affecting payroll is applicable ...

    • DRC - Finance Law 2024

      The Finance Law N°23/056 of 10 December 2023 for 2024 tax year has been promulgated by the President Felix-Antoine Tshisekedi Tshilombo. This present law is effective as of 1 January 2024. Please note the following changes for payroll: Modification ...

    • Morocco-Finance Law 2023

      The Moroccan government has published the Finance Bill 2023 on 23 December 2022. The most notable changes concerning personal income tax are set out below. The changes have been approved by government and has been published in the official newspaper. ...

    • Mauritania | Draft Finance Law 2025

      The Mauritanian Ministry of Economy and Finance (MoF) has published the draft Finance Law for 2025. The Draft Finance Law 2025 proposes several amendments to the General Tax Code, but no changes are proposed to the Taxes on Salaries and Wages (ITS) ...