Tunisia PAYE Calculator 2025/26

Calculate your monthly take-home pay using DGI progressive tax rates (0%–25%), CNPS contributions, and Tunisia employment law. Accurate, free, instant. Generated for the Tunisian employment market.

DGI 0%–25%
CNPS 2.5% / 9.5%
Annual Bands
2025/26
Updated 10 March 2026 · Source: DGI (finances.gov.tn), CNPS. Informational only.

Also see: Tunisia VAT Calculator

Salary Input Annual or monthly gross
Annual Gross SalaryTND per year
TND

Enter your annual gross salary. Monthly equivalent shown in slider.

Adjust with slider TND 25,000/mo
TND 8,333/mo TND 1.67M/mo
Active DeductionsToggle to include / exclude
CNPS (all employees)
2.5% employee — tax-deductible

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.

Annual Take-Home Pay
TND 0
After DGI tax, CNPS & all deductions
Effective Tax Rate 0%

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How Tunisia PAYE Tax Is Calculated 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 Income Tax Bands 2025/26 (Annual)

Annual Taxable Income (TND) Tax Rate
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

What are the 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.

When are Tunisia PAYE taxes calculated and paid?

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.

What is the total 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.

What is the salary in the calculator equivalent to in monthly terms?

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.