Tunisia| Proposed Finance Bill Amendments for 2025
The Tunisian Parliament is currently reviewing
a revised draft of the Finance Bill for 2025, which introduces several
significant changes.
Key proposals affecting
payroll include:
- Social Protection Fund for Female
Agricultural Workers:
The establishment of a dedicated fund to provide social coverage and support
the economic integration of female agricultural workers. This initiative
aligns with the social protection framework outlined in Decree No. 4 of
2024, dated October 22, 2024.
- Economic Loss of Employment Insurance Fund: A proposed fund to support workers laid
off for economic reasons. Both employers and employees would contribute a
subscription fee of 0.5% of the wage bill, which would 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 would be amended as follows:
|
Annual taxable income from
|
Annual taxable income to
|
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%
|
Once finalised, the Finance Bill will implement
the above proposals, with all changes taking effect from January 1, 2025.
Further communication will follow to provide
additional information once the bill is enacted.
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