Calculateur IRPP Tunisie 2026

Calculez votre salaire net mensuel avec DGI progressive tax rates (0%–25%), CNPS contributions, and Tunisia employment law. Precis, gratuit et instantane. Generated for the Tunisian employment market.

DGI 0%–25%
CNPS 2.5% / 9.5%
Tranches annuelles
2025/26
Mis a jour 10 March 2026 · Source: DGI (finances.gov.tn), CNPS. A titre informatif uniquement.

Voir aussi : Calculateur TVA Tunisia

Saisie du salaire Brut annuel ou mensuel
Salaire Brut AnnuelTND per year
TND

Saisissez votre salaire brut annuel. L'equivalent mensuel apparait sur le curseur.

Ajuster avec le curseur TND 25,000/mo
TND 8,333/mo TND 1.67M/mo
Déductions activesActiver / désactiver
CNPS (tous les salaries)
2.5% salarie — deductible fiscalement

CNPS employee contribution (2.5%) is fully deductible from taxable income before DGI is calculated. Employer CNPS (9.5%) is an additional cost shown in employer chart.

Salaire Net Annuel
TND 0
Apres impot DGI, CNPS et retenues
Taux d'Imposition Effectif 0%

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Comment le PAYE de Tunisia est calcule 2025/26

Tunisia's income tax on salaries is administered by the Direction Générale des Impôts (DGI) under the Ministry of Finance, assessed on an annual basis with monthly employer withholding. The employee's CNPS social security contribution (2.5%) is deducted from gross annual salary before DGI bands are applied. Tunisia has seven progressive DGI bands from 0% up to 25%, with the first TND 300,000 of annual taxable income exempt. The progressive structure makes Tunisia relatively competitive at lower incomes, with the top 25% rate applied only at the highest bracket.

Tunisia's social security is managed by the Caisse Nationale de Prévoyance Sociale (CNPS). Employees pay 2.5% of gross salary, covering healthcare, disability, and retirement pensions. This 2.5% is fully deductible from gross salary before DGI income tax is calculated. The employer pays an additional 9.5% of gross salary to CNPS, for a combined rate of 12% — one of the lower combined rates in North Africa. There is no cap on CNPS contributions.

The seven DGI bands step up gradually: 0% on the first TND 300,000; then 2%, 5%, 10%, 15%, and 20% before reaching the top rate of 25% above TND 9,600,000/year. Monthly PAYE (called retenue à la source) must be remitted to the DGI by the 15th of the following month. Annual employer reconciliation is required at year-end. Tunisia uses an annual (not monthly) assessment basis — the calculator shows monthly equivalents for planning only.

Tunisia uses the TND (Tunisian Dinar). The country has been reforming its tax code as part of IMF-supported fiscal consolidation. Employers should note that beyond DGI and CNPS, there is no separate SDL equivalent in Tunisia. Verify current rates and any Finance Law amendments with the DGI at finances.gov.tn.

Tunisia DGI Impôt sur le Revenu Bands 2025/26 (Annual)

Annual Taxable Income (TND) Taux d'imposition
0 – 300,0000%
300,001 – 600,0002%
600,001 – 1,200,0005%
1,200,001 – 2,400,00010%
2,400,001 – 4,800,00015%
4,800,001 – 9,600,00020%
Above 9,600,00025%
Tunisia Tax FAQ

Common PAYE Questions

Quelles sont les Tunisia DGI progressive tax bands for 2025/26?

Seven annual bands: 0% on first TND 300,000; 2% on TND 300,001–600,000; 5% on TND 600,001–1,200,000; 10% on TND 1,200,001–2,400,000; 15% on TND 2,400,001–4,800,000; 20% on TND 4,800,001–9,600,000; 25% above TND 9,600,000. All rates apply to taxable income after CNPS deduction.

Is CNPS contribution deductible from DGI taxable income?

Yes — the employee's mandatory 2.5% CNPS contribution is fully deductible from gross pay before calculating DGI. This reduces your taxable income and therefore your DGI tax. The employer's 9.5% contribution is a separate employer cost, not deducted from your pay.

Quand les Tunisia PAYE impots sont-ils calcules et payes ?

Tunisia PAYE is calculated annually based on total employment income for the fiscal year. Employers withhold PAYE monthly from salaries and remit to DGI by the 15th of the following month. Annual reconciliation occurs at year-end.

Quel est le total de CNPS contribution rate in Tunisia?

The total CNPS (Caisse Nationale de Prévoyance Sociale) contribution is 12% of gross salary: 2.5% paid by the employee (deductible from DGI taxable income) and 9.5% paid by the employer as an additional cost. There is no upper cap on CNPS contributions.

Are there any other mandatory deductions in Tunisia?

Beyond DGI income tax and CNPS, Tunisia does not have separate levies equivalent to Tanzania's SDL or WCF. Employees may have deductions for pension contributions, health insurance, or trade union dues depending on their employment contract.

A quoi correspond le salaire du calculateur en equivalent mensuel ?

The annual gross salary you enter is divided by 12 to show a monthly equivalent salary. However, Tunisia income tax is calculated on annual total income, not monthly bands like some other countries. Use the monthly equivalent for salary planning purposes only.

Official evidence

Sources & verification

This high-stakes calculator links the authority sources, method notes, test cases, and limitations used to check the numbers shown on this page.

Last verified 2026-03-28

Tunisia - high risk - AfroTools source audit

Official source links

Law, regulation, or version

PAYE income-tax bands and statutory deductions shown on the calculator page.

Calculation methodology

The calculator annualizes salary where needed, applies modeled employee statutory deductions, runs taxable income through the country PAYE bands, and derives net pay from gross pay minus modeled PAYE and statutory deductions. Employer-cost lines are informational where the page exposes them.

Known limitations

  • Informational estimate only. It is not professional tax, legal, payroll, or filing advice.
  • Sector-specific, regional, treaty, relief, and special-regime rules may not be fully modeled.
  • Confirm filing, registration, and remittance duties with the official authority or a qualified adviser before submission.

Test-case examples

Input: Salaire brut annuel: 0.
Expected: PAYE and statutory deductions should be 0 and net pay should not be negative.
Why: Establishes the zero-income baseline and catches negative liability regressions.

Input: Salaire brut annuel entered in the page currency.
Expected: Taxable income is processed through the visible country bands and net pay equals gross pay minus modeled deductions.
Why: Confirms the calculator is using the documented methodology rather than an opaque flat estimate.

Change history

  • 2026-05-02: Trust and verification panel added with source links, methodology, limitations, and report-error CTA.

AfroTools calculators are decision-support tools. Always confirm filing, registration, and remittance duties with the linked authority or a qualified local adviser.

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