🇹🇳 Tax Overview — Tunisia

Limited Liability Company (SARL)

Standard corporate tax rates range from 15% to 25% depending on the sector: 15% for most commercial and industrial activities, 25% for financial institutions and certain service sectors. The offshore company regime allows 100% foreign-owned companies that export at least 70% of production to be exempt from corporate tax for 10 years and pay 10% thereafter. VAT applies at 19% standard rate with reduced rates of 7% and 13% for certain goods. Withholding tax of 10% applies on dividends paid to non-residents.