Corporate income tax (CIT) rate in Tunisia 2021, by category
The general corporate income tax (CIT) rate in Tunisia was 15 percent as of 2021. The CIT rate was reduced from 25 percent in the previous year by the Finance Law 2021. As of 2021, businesses that were incorporated in Tunisia were subject to different CIT rates according to their sector of activity. Craft activities, export trade, agriculture, and fisheries had a CIT rate of 10 percent. On the other hand, the highest CIT rate (35 percent) was applied to the financial, insurance, telecommunication, and oil sectors.