The modalities for revising the Social Solidarity Contribution (SSC), set at 1% of profit or salary, were outlined in the 2020 Finance Law and further explained in the tax administration's joint note no. 28/2019.

This note specifies the following :

1- Exemption Criteria : Individuals with an annual salary below 5,000 DT are exempt from the Social Solidarity Contribution.

2- Increase in SSC Rates :

           - From 1% to 3% for companies subject to a 35% corporate tax rate (e.g., banks, financial institutions, insurance, and reinsurance companies).

           - From 1% to 2% for other companies subject to a 35% corporate tax rate on profits.

These increases are temporary, applying only for three years (2020, 2021, and 2022).

3- Minimum SSC Contribution: Companies subject to a 13.5% corporate tax rate must pay a minimum SSC of 100 DT.