Tunisia does not unilaterally grant tax relief on account of foreign-source business income. Indeed, under the prevailing territorial system, business income attributable to an establishment abroad is not taxable in Tunisia. Consequently, foreign tax on such income is not creditable against Tunisian tax (and is not deductible as a current expense either). A credit for foreign tax is available with respect to passive income, but only to the extent the relevant income is taxable in Tunisia and only up to a maximum of the Tunisian tax due on the relevant income.

Below is a summary of the available methods for various income tax streams based on domestic law.

Royalty Copyright	ND
Capital Gains	ND
Dividends	ND
Interest	ND
Royalty Patent	ND
Sales	ND
Service Management	ND
Service Technical	ND
Royalty Trademark	ND

The credit column shows the type of foreign tax credit granted when the receiving country receives a payment. Four abbreviations are used for the type of foreign tax credit available:

NC means no credit but foreign withholding taxes can be deducted.
OC means ordinary credit, i.e., credit for foreign withholding taxes (e.g., withholding taxes).
IC means indirect credit, i.e., credit for underlying corporate taxes as well as foreign withholding taxes.
ND means no credit and no deduction for any foreign withholding taxes incurred.

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