How to use Tunisia Income Tax Calculator
This Tunisia income tax calculator estimates your salary income tax (IRPP — Impôt sur le Revenu des Personnes Physiques) on the progressive scale (barème) based on your annual income and the tax year you select. Choose between 2023, 2024, 2025 and 2026. The Loi de Finances 2025 reform restructured the scale into eight bands — splitting the old flat 26% entry into lower 15% and 25% bands while adding 38% and 40% top bands — so 2023 and 2024 use the old five-band scale while 2025 and 2026 use the reformed one. The calculator applies the 10% professional deduction (capped at TND 2,000), then shows your effective rate, marginal rate and a full bracket breakdown, plus your take-home after employee CNSS and the social-solidarity contribution (CSS).
- Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual gross salary in Tunisian dinars (TND).
- Keep the filing status as Individual — Tunisia assesses IRPP per person.
- Click Calculate to see your IRPP, effective rate and marginal rate.
- Review the bracket-by-bracket breakdown and your take-home after CNSS and CSS.
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How the Tunisian IRPP scale works
Tunisia taxes salary on a progressive scale (barème de l’IRPP): only the income within each band is taxed at that band’s rate. This calculator first subtracts the 10% professional deduction (frais professionnels) at its TND 2,000 cap, then applies the brackets to the rest. For example, on a TND 30,000 salary in 2025 your taxable base is TND 28,000: 0% on the first TND 5,000, 15% on the next TND 5,000 (TND 750), 25% on the next TND 10,000 (TND 2,500) and 30% on the final TND 8,000 (TND 2,400), totalling TND 5,650 — an effective rate near 18.8%, below the 30% marginal rate.
| Annual net income (TND) | Tax rate | Notes |
|---|---|---|
| 0 – 5,000 | 0% | Tax-exempt band |
| 5,000 – 10,000 | 15% | Split from old 26% band |
| 10,000 – 20,000 | 25% | Split from old 26% band |
| 20,000 – 30,000 | 30% | Was 28% |
| 30,000 – 40,000 | 33% | Was 32% |
| 40,000 – 50,000 | 36% | Was 32% |
| 50,000 – 70,000 | 38% | Was 35% |
| Over 70,000 | 40% | New top band |
What the 2025 reform changed
The Loi de Finances 2025, effective 1 January 2025, restructured the IRPP scale to ease the burden on lower and middle earners. It split the old flat 26% entry band (TND 5,000–20,000) into a 15% band up to TND 10,000 and a 25% band up to TND 20,000, and replaced the old five bands with eight. At the same time it added higher 38% and 40% bands above TND 50,000 and TND 70,000. So the reform cuts tax for low and middle incomes but raises it for high earners: on a TND 30,000 salary the IRPP drops from about TND 6,140 under the 2024 scale to TND 5,650 under the 2025 scale, while a TND 100,000 salary pays more. Use the year selector to compare the pre-reform (2023/2024) and reformed (2025/2026) scales for your own salary.
The professional deduction and family deductions
Salaried taxpayers in Tunisia deduct professional expenses (frais professionnels) of 10% of salary net of CNSS, capped at TND 2,000 a year, before the brackets apply. This calculator models the deduction at its TND 2,000 cap, which is exact for salaries above roughly TND 22,000 (where 10% reaches the cap) and slightly overstates the deduction — so understates tax — for lower salaries. On top of this, Tunisia grants a family head deduction of TND 300 and additional per-child deductions (a sliding amount per dependent child, up to four), which reduce the computed tax; these are documented here but not computed, so factor them in separately if you head a household or support children.
CNSS, CSS and your take-home pay
On top of income tax, a Tunisian employee in the régime salarié pays CNSS social security of 9.18% of gross with no ceiling, so the full 9.18% applies to your whole salary; the employer pays a further share of about 16.57% that is not withheld from you. A separate social-solidarity contribution (CSS) also applies — 0.5% for 2023 to 2025 under the Finance Law 2023 reduction, reverting to 1% from 2026 — and is not due where annual net salary income stays at or below TND 5,000. This calculator subtracts CNSS and CSS in your take-home figure; in law the CNSS is also deductible from the IRPP base, which this tool shows separately rather than netting, so treat the result as an estimate.
Effective versus marginal tax rate
Your effective tax rate is your total IRPP divided by total income — your true average. Your marginal rate is the rate on your next dinar, set by the highest band you reach. On a TND 30,000 salary in 2025 your marginal rate is 30% but your effective IRPP rate is only about 18.8%, because the TND 5,000 exempt band, the TND 2,000 professional deduction and the lower 15/25% bands all apply first. Even at TND 100,000, where the marginal rate is 40%, the effective IRPP rate is around 32%. Knowing the difference helps when weighing a bonus, overtime or a pay rise.
Worked examples
Individual, TND 30,000, 2025
Inputs: TND 30,000 salary
Result: ~TND 5,650 IRPP · 18.8% effective · 30% marginal · take-home ~TND 21,446 after CNSS/CSS
Individual, TND 50,000, 2025
Inputs: TND 50,000 salary
Result: ~TND 12,430 IRPP · 24.9% effective · 36% marginal
Individual, TND 100,000, 2025
Inputs: TND 100,000 salary
Result: ~TND 31,950 IRPP · 32% effective · 40% marginal
Glossary
- IRPP
- Impôt sur le Revenu des Personnes Physiques — Tunisia’s personal income tax, charged on salary via a progressive scale (barème).
- Barème de l’IRPP
- The progressive income-tax scale of band thresholds and rates applied to net taxable income.
- Frais professionnels
- The professional/employment deduction — 10% of salary net of CNSS, capped at TND 2,000 a year.
- Loi de Finances 2025
- The 2025 budget law that split the 26% band into 15%/25% entry bands and added 38%/40% top bands.
- CNSS
- Caisse Nationale de Sécurité Sociale — the social-security fund; employees pay 9.18% of gross with no ceiling.
- CSS
- Contribution sociale de solidarité — a social-solidarity levy of 0.5% (2023–2025) or 1% (from 2026) on taxable income.
- Retenue à la source
- The monthly withholding of IRPP at source by the employer, equal to one twelfth of the annual tax.
- Effective tax rate
- Total IRPP divided by total income — your true average tax rate.
- Marginal tax rate
- The rate applied to your next dinar of income, set by the highest band you reach.
Related reading
Frequently Asked Questions
Why use Tunisia Income Tax Calculator?
- Applies Tunisia’s progressive IRPP barème (0% to 35% or 40%) for the exact tax year you choose
- Splits the old flat 26% entry band into the reformed 15% and 25% bands for 2025 and 2026
- Subtracts the 10% professional deduction (frais professionnels) at its TND 2,000 annual cap
- Estimates the 9.18% employee CNSS plus the 0.5% (or 1% from 2026) social-solidarity contribution
- Shows your effective IRPP rate (actual tax ÷ income) next to your 15–40% marginal band
Common use cases
- Estimate your Tunisian IRPP before your employer’s monthly retenue à la source
- See how the 2025 reform cuts tax on low and middle salaries but raises it above TND 70,000
- Work out how the TND 5,000 exempt band and the TND 2,000 professional deduction cut your base
- Check how the 9.18% CNSS and the CSS together shape your take-home in dinars
- Compare your high marginal band (up to 40%) against your much lower effective IRPP rate
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