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.
Other options
Company SUARL / SARL
Corporate tax at 10% 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: 300 TND + CNSS
Not available to you (3)
Auto-entrepreneur
farming has its own regime
Flat-rate regime
farming has its own regime
Optional flat tax (new in 2026)
farming has its own regime
Amounts are for tax. CNSS is added under every regime.