United States-Tunisia Tax Treaty
Tunisia’s International Tax Compliance Rules
Quick Summary. The northernmost African country, the Tunisian Republic borders Algeria to the west, Libya to the southeast, and the Mediterranean Sea to the north and east. Tunisia has a unitary representative democratic republic with a unicameral legislature. Its judicial system is heavily influenced by French civil law.
Resident Tunisian companies are subject to tax on profits from permanent establishments. Non-resident companies are subject to tax on Tunisian-sourced income.
Resident individuals are taxed on their worldwide income, whereas non-residents are taxed only on Tunisian-sourced income.
U.S.-Tunisia Tax Treaty
Tunisia is a member of the World Trade Organization and OECD.
Tunisia Tax Treaty. Convention between the Government of the United States of America and the Government of the Tunisian Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, together with a related exchange of notes, signed at Washington on June 17, 1985
Currency. Tunisian dinar (TND)
Common Legal Entities. Société à Responsabilité Limitée (SARL), Joint stock company, partnership, and branch.
Tax Authorities. La Direction Générale des Impôts (General Directorate of Taxes).
Tax Treaties. Tunisia has established 48 tax treaties.
Corporate Income Tax Rate. 25%s
Individual Tax Rate. 36%
Corporate Capital Gains Tax Rate. Corporate ordinary income rates apply.
Individual Capital Gains Tax Rate.
Residence. Based upon primary residence or presence for 183 days during calendar year.
Interest. 0-20% (resident) / 10-20% (non-resident)
Royalties. 5-15% (resident) / 15-25% (non-resident)
Transfer Pricing. Tax authorities have authority to adjust prices to reflect a market price.
CFC Rules. No.
Hybrid Treatment. N/a
Inheritance/estate tax. Yes, 35%
Tax Treaty Network – International Tax Attorneys
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