Tunisia | Finance Law 2025 Published in Official Gazette
The Official Journal of
the Republic of Tunisia No. 149 of December 10, 2024 published Law No. 48-2024
of December 9, 2024 on the Finance Law for the year 2025.
The main payroll tax
measures provided for in the new finance law are as follows:- Economic
Loss of Employment Insurance Fund: A fund to support
workers laid off for economic reasons. Both employers and employees contribute a subscription fee of 0.5% of the wage bill, which will be
reported to the National Social Security Fund.
- Revised
Income Tax Schedule: The income tax schedule of the Personal Income Tax
and Corporate Tax Code shall be amended as follows:
|
Lower
Limit |
Upper
Limit |
Rate of
tax |
|
0.000
Dinars |
5,000.000
Dinars |
0% |
|
5,000.001
Dinars |
10,000.000
Dinars |
15% |
|
10,000.001 Dinars |
20,000.000
Dinars |
25% |
|
20,000.001 Dinars |
30,000.000
Dinars |
30% |
|
30,000.001 Dinars |
40,000.000 Dinars |
33% |
|
40,000.001 Dinars |
50,000.000 Dinars |
36% |
|
50,000.001 Dinars |
70,000.000 Dinars |
38% |
|
70,000.001 Dinars |
Above |
40% |
The above changes are
effective 1 January 2025.
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