Withholding Tax Calculator

Withholding tax is a fiscal mechanism whereby the payer (company or legal entity) directly deducts a percentage of the gross amount paid to the beneficiary and remits it to the State. This system allows the Tunisian tax administration to collect tax at source, reducing the risk of tax evasion and ensuring regular revenue.

TEJ obligation for all companies from 2026

Starting January 1, 2026, all Tunisian companies are now required to declare withholding tax via the TEJ platform, regardless of their size or revenue. This generalization, introduced by the 2026 Finance Law, means that even small businesses and auto-entrepreneurs must file their RS declarations in XML format via TEJ.

For a step-by-step guide on how to use the TEJ platform, see our practical guide on the blog. Read the full TEJ declaration guide →

When to apply withholding tax?

Withholding tax applies at the time of payment (settlement), not at the time of invoicing. The withheld amount must be remitted to the State by the 28th of the month following payment. For purchases of goods, equipment, and services, the 1,000 DT incl. VAT threshold is assessed per payment made to the supplier, not per individual invoice.

Main withholding tax rates

Rates vary by type of service and comply with the TEJ system:

• Purchases ≥ 1,000 DT (IS 20%): 1%
• Purchases ≥ 1,000 DT (IS other rates): 1.5%
• Purchases ≥ 1,000 DT (IS 10% / 2/3 deduction): 0.5%
• Fees flat-rate basis, commissions, brokerage: 10%
• Fees BNC real regime: 3%
• Rent - resident landlords: 10%
• Hotel rent: 5%
• Performance-based remuneration: 10%
• Artists, creators and copyright: 5%
• And many other rates (non-residents, dividends, transfers...) — see our blog article below for the full list.

For a comprehensive guide to all withholding tax rates in Tunisia, see our detailed blog article. Read the full withholding tax rates guide →

The 1,000 DT threshold applies per payment, not per invoice

Key point: if you have several invoices from the same supplier with individual amounts below 1,000 DT, but you settle them in a single payment exceeding 1,000 DT incl. VAT, withholding tax applies to the entire payment. For example, 5 invoices of 300 DT settled together (1,500 DT) trigger the withholding obligation. It is the payment amount that determines liability, not the amount of each individual invoice.

Stamp tax treatment in the calculation

The stamp tax (1 DT) is not subject to withholding tax as it is a state tax and not supplier income. The correct calculation is: (1) remove the stamp tax from the gross amount incl. VAT, (2) apply the withholding rate to the resulting base (VAT-inclusive amount minus stamp tax), (3) the net amount payable to the supplier includes the stamp tax which remains fully due.

Reporting obligations

Companies that withhold tax must declare and remit the amounts withheld to the tax administration via the monthly declaration on the TEJ platform. With Finco, it's simple: withholdings are calculated automatically on each payment, withholding certificates are generated for your suppliers, and the XML file compliant with the TEJ format is ready to submit in one click. All you need to do is download your monthly declaration from Finco and deposit it directly on TEJ.