Tunisia Introduces Estimated Income Calculation System Based on Lifestyle Indicators
The Tunisian law has introduced an estimated income calculation system based on lifestyle indicators, in accordance with Article 48 of Law No. 56 of December 27, 2018. The evaluation of an individual's income takes into account several material criteria and their impact on the individual's financial capacity.
The estimated income is established by considering several factors. Firstly, the rental value of the primary residence is considered, after deducting an amount equivalent to three times the actual rental value.
For secondary residences, whether in Tunisia or abroad, six times the actual rental value is used in the calculation.
Other material elements also influence the income estimation. For example, domestic workers and other employees, except for the first domestic worker, are taken into account, especially for individuals under 60 years old.
Furthermore, the power of vehicles, expressed in horsepower, affects the income evaluation: the higher the power, the higher the amount to be added to the estimated income, ranging from 300 dinars for a 4-horsepower car to 1900 dinars for a car with more than 15 horsepower.
Luxury goods such as yachts, tourist planes, and swimming pools are also integrated into the calculation. For example, a 3-ton yacht results in a contribution of 1575 dinars, while a swimming pool adds an additional 1000 dinars.
Finally, for foreign tourist trips, the calculation includes the transportation ticket price, to which the tourist allowance amount is added.
These elements enable the tax administration to adjust income declarations according to the taxpayers' lifestyle, applying these measures since 2018.
