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Modification of withholding tax rates
Removal from the National Business Registry in case of failure to submit tax declarations
22 February 2021
Downgrade of Tunisia’s rating
28 February 2021Modification of withholding tax rates
The 2021 Finance Law, in its Article 14, provided for the reduction of withholding tax rates. This reduction was decided following the decrease in corporate tax rates, which went from 20% or 25% to 15% (excluding fully exporting activities).
The table below presents the old rates and the new withholding tax rates :
Old withholding tax rate | New withholding tax rate | |
Fees, commissions, brokerage, rents, and compensation for non-commercial activities and performances. | 15% | 10% |
Fees paid to individuals subject to the standard tax regime. | 5% | 3% |
Amounts equal to or greater than 1,000 DT paid for the acquisition of goods, equipment, and services from companies subject to corporate tax at the rate of 15%. | 1.5% | 1% |
Capital gains realized by non-resident companies not established in Tunisia, following the transfer of shares and related rights, with a maximum of 5% of the sale price. | 25% | 15% |
Capital gains realized by non-resident companies not established in Tunisia, following the sale of real estate. | 15% | 10% |
Payments to international trading companies. | 5% | 10% |
A difficulty exists when applying the 1% withholding tax rate, as it requires verifying whether the supplier is subject to a 15% profit tax rate or another rate. If the tax rate is different from 15%, the withholding tax rate will be 1.5%.
