Question 1

What are the IRPP tax brackets in Tunisia?

Accepted Answer

Tunisian IRPP is calculated using a progressive scale with 5 brackets: 0 to 5,000 DT at 0%, 5,001 to 20,000 DT at 26%, 20,001 to 30,000 DT at 28%, 30,001 to 50,000 DT at 32%, and above 50,000 DT at 35%. Each income bracket is taxed independently at its own rate. A taxpayer earning 25,000 DT per year will not pay 28% on the total but will be taxed progressively bracket by bracket.

Question 2

How to calculate IRPP on a salary in Tunisia?

Accepted Answer

To calculate IRPP on a salary, first determine the net taxable income by deducting mandatory CNSS contributions (9.18% for employees) and flat-rate professional expenses (10% capped at 2,000 DT). Then apply the progressive scale bracket by bracket. Family allowances (150 DT per dependent child) are deducted from the calculated tax. The employer withholds the tax at source each month.

Question 3

Are auto-entrepreneurs subject to IRPP?

Accepted Answer

Yes, auto-entrepreneurs in Tunisia are subject to IRPP. However, they benefit from a simplified flat-rate regime if their turnover does not exceed certain thresholds (100,000 DT for commercial activities and 50,000 DT for service activities). In this case, the tax is calculated based on a flat-rate profit determined by the sector of activity, significantly simplifying reporting obligations.

Question 4

When must IRPP be filed in Tunisia?

Accepted Answer

The annual IRPP return must be filed before March 25 each year for the previous year's income (May 5 for individuals engaged in commercial activities or liberal professions). Employees whose income comes solely from wages and who have only one employer are exempt from this filing if withholding tax has been correctly applied by the employer throughout the year.

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