Lowest estimated taxOptional flat tax (new in 2026)
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Which status suits you?
We suggest
Optional flat tax (new in 2026)4,000 TND per year + CNSS
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.
Other options
Real regime
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.
depends on profit minimum: 300 TND + CNSS
Company SUARL / SARL
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.
depends on profit minimum: 500 TND + CNSS
Not available to you (2)
Auto-entrepreneur
activity excluded from the flat-rate regime in municipal areas (decrees 2014-2939 and 2022-802)
Flat-rate regime
activity excluded from the flat-rate regime in municipal areas (decrees 2014-2939 and 2022-802)
Amounts are for tax. CNSS is added under every regime.