🇹🇳 Tunisia: payroll law changes

3 tracked changes · MENAT · sources last checked 1 October 2026

Statutory and legislative payroll changes in Tunisia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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CNSS rates rise for new unemployment insurance fund

Effective 1 January 2025

Finance Law 2025 added a 0.5% employer and employee contribution to finance the new Unemployment Insurance Fund for Economic Reasons.

For the employer

Employer CNSS rate rises from 16.57% to 17.07%.

For the employee

Employee CNSS rate rises from 9.18% to 9.68%.

Source: PwC Worldwide Tax Summaries - Tunisia, Individual, Other taxes · Last verified 1 October 2026

New progressive income tax scale

Effective 1 January 2025

A new eight-band scale applies from 1 January 2025, replacing the 2024 scale.

For the employer

Withhold at: 0% to TND 5,000; 15% to 10,000; 25% to 20,000; 30% to 30,000; 33% to 40,000; 36% to 50,000; 38% to 70,000; 40% above 70,000.

For the employee

Annual income up to TND 5,000 is taxed at 0%.

Source: PwC Worldwide Tax Summaries - Tunisia, Individual, Taxes on personal income · Last verified 1 October 2026

Social Solidarity Contribution rises to 1%

Effective January 2027 Upcoming

The 0.5% Social Solidarity Contribution applies through fiscal year 2026 and is returns to 1% from January 2027.

For the employer

Update withholding for the 1% rate from 2027.

For the employee

Certain low-income earners are exempt.

Source: PwC Worldwide Tax Summaries - Tunisia, Individual, Taxes on personal income · Last verified 1 October 2026

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