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Corporate Income Tax (CIT) in Tunisia
A company’s exposure to Tunisian corporate income tax depends on where its income arises and how its activities are organised. Resident businesses are taxed on profits from Tunisian permanent establishments and amounts assigned to Tunisia under applicable tax treaties. Foreign companies face taxation on Tunisian income, including withholding taxes where no local establishment exists. Foreign…
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Tunisia’s Withholding Tax Framework for Businesses
Withholding tax is an important part of Tunisia’s corporate tax system. Rather than waiting until a company files its annual corporate income tax return, certain taxes are collected when specified payments are made. The payer deducts the applicable amount and transfers it to the tax authorities, while the recipient generally uses the deduction as a…