Tunisia's headline corporate income tax (CIT) rate is 20.
The headline personal income tax (PIT) rate is 40.
The standard VAT/GST (or equivalent consumption tax) rate is 19. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Tunisian tax resident if their principal residence (domicile) is in Tunisia, or if they stay in Tunisia (continuous or discontinuous) for 183 days or more in a calendar year, or are a civil servant/state employee posted abroad who is not subject to home-country tax on worldwide income. DTT tie-breaker rules govern where dual residency arises. Tunisian-resident companies are taxed on profits from Tunisia-located PEs and profits attributable to Tunisia under an applicable treaty (a modified-territorial approach rather than pure worldwide taxation); non-resident companies are taxed on Tunisia-source income only.
Tunisia has no CFC rules.
Tunisia has no fixed debt-to-equity ratio but restricts shareholder current-account interest deductibility: capped at a maximum 8% rate, conditioned on the company's capital being fully paid up and the remunerated amount not exceeding 50% of capital; the 8% cap doesn't apply to banks. Separately, a 25% withholding tax applies to payments (including interest) made to persons in jurisdictions with a "privileged tax regime" (CIT rate below 50% of Tunisia's rate).
Tunisia has established approximately 48 tax treaties.