Understanding Taxation in Tunisia: Minimum Income Threshold for IRPP and CSS
For every worker, it is essential to understand certain tax information, particularly the minimum income threshold for being subject to the Personal Income Tax (IRPP) and the Solidarity Social Contribution (CSS) in Tunisia.
The question of whether a minimum wage is sufficient to be subject to IRPP and CSS depends on several economic and fiscal factors, including the marital and family status of taxpayers. Currently, the threshold above which IRPP applies is 5,000 Tunisian dinars per year for employment income and retirement pensions, for a single person with no dependents, according to Anis Ben Said, a taxation expert. For married taxpayers or those with dependents, these thresholds are adjusted based on the number of dependents.
For example, a married taxpayer or someone with dependents benefits from higher thresholds before being subject to IRPP and CSS. This means that even with a minimum wage, some families may be exempt from these taxes if their income is below the specific thresholds applicable to their family situation.
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