Building trades: electrician, plumber, aluminium, painter

400 TND/year (200 TND outside municipal areas) up to 10,000 TND turnover, then 3%. Replaces income tax and VAT. Limited to 6 years in municipal areas (renewable under conditions); some activities are excluded there (decree 2014-2939). +50% if the return is more than 30 days late.

4,000 TND (turnover ≤ 50,000) or 5,000 TND (≤ 100,000), half in rural areas. Covers the declared turnover (deemed profit up to 25%). Paid in 2 instalments (25 April, 25 October), renewed automatically, no tax audit for 6 years.

Income tax on the scale: 0% up to 5,000 TND profit, then 15% to 40% above 70,000 TND. Minimum tax (commercial and non-commercial activities): 0.2% of turnover, at least 300 TND/year, even with no sales. Charge VAT, keep books and file monthly returns — you need an accountant.

Corporate tax at 20% of profit. General rate 20%; 10% for companies whose activity is a recognised craft (crafts law), farming or fishing, and a few cases in art. 49 of the code (investments in regional development zones or farming after the deduction period, some employment programmes) — depending on the activity actually carried out, not the sector. Minimum tax: 0.2% of turnover, at least 500 TND/year (0.1% and 300 TND for companies at 10%). SUARL alone, SARL with partners. Personal assets protected, but an accountant and financial statements are mandatory.