From 1 January 2017, a 7.5% exceptional contribution tax is introduced on Tunisian businesses in addition to the standard 25% rate. This temporary tax was introduced in the Finance Law for 2017, which was approved by parliament on 10 December 2016 and entered into force on 1 January 2017. It is uncertain if the tax will be extended beyond 2017.
In addition to the new tax, the Finance Law also revises the individual income tax rates and brackets as follows:
- up to TND 5,000 - 0%
- over TND 5,00…