Tunisia's Economic Conjecture Remains Challenging: Government Imposes New Tax on Large Enterprises
The economic situation in Tunisia remains difficult, and the easiest way to address it and fill the budget deficit predicted by the government in the 2025 Finance Law is to make large enterprises contribute more.
In fact, Article 38 of the 2025 Finance Law imposes a new charge on enterprises with a turnover exceeding 20 million dinars and taxable at a rate of more than 15% of their turnover.
This new charge applies to all individuals generating different types of income subject to income tax, whether they are employees, retirees, or self-employed individuals (traders, industrialists, service providers, liberal professions, landlords, etc.).
This tax scale applies to income earned as of January 1, 2025.
A 2% tax in favor of the State budget for the year 2025, payable by large enterprises with an annual turnover (excluding tax) of 20 million dinars or more in 2023 and subject to corporate tax at a rate of 15% in the same year, will be instituted as of January 1, 2025.
