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Tunisia Tax Treaties
1 active treaty partner
Tunisia maintains 1 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 20% to 20% (median 20%), with qualified rates for direct investment ranging from 14% to 14%. Interest rates range from 15% to 15% (median 15%). Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate15%
Individual Range0-35%
Capital Gains15%
CurrencyTND
Key Facts
Treaty Model BasisUN
Treaty Network55 treaties
Fiscal YearJan 1 - Dec 31
CurrencyTND
Rate Distribution
General Dividends at 5% or below0 of 1 treaties
Qualified Dividends at 5% or below0 of 1 treaties
Interest at 0%0 of 1 treaties
Official Sources
Tax AuthorityGeneral Directorate of Taxation
Treaty AuthorityMinistry of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇺🇸United States | 20% / 14% | 15% | 0% | In force |