Tunisia MOF Posts 2025 Finance Law

The Tunisian Ministry of Finance Dec. 10 posted online the 2025 Finance Law. The law includes measures: 1) increasing the common corporate tax rate to 20 percent from 15 percent; 2) increasing the corporate tax rate for banks and financial institutions to 40 percent from 35 percent; 3) revising progressive individual income tax rates, with rates ranging from zero percent for income up to 5,000 Tunisian dinars (US$1,569) to 40 percent for income over 70,000 dinars (US$21,945); 4) setting a 10 percent corporate tax rate for priority sectors and a 35 percent rate for taxpayers engaged in major activities, such ...