Tunisia has published the Finance Law for 2025 (Law No. 2024-48), including revised corporate and individual tax rates.
Corporate tax rate changes include the following:
- The standard corporate tax rate of 15% is increased to 20%; and
- A new increased corporate tax rate of 40% is introduced for banks, financial institutions, and insurance companies (previously subject to 35% rate).
These rate changes apply to profits earned from 1 January 2024. The reduced corporate tax rate of 10% and the …