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Working without registering? Get your business in order

What each status costs per year, what you risk by staying informal, and the path if you have already worked without a declaration.

What each status costs

Auto-entrepreneur

200 TND/year (100 TND in rural areas) for income tax and VAT, plus the CNSS contribution (first bracket of the self-employed scheme, or the craftsmen scheme). Turnover cap 75,000 TND; you cannot work for a former employer.

Source : Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022)

Flat-rate regime

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.

Source : CIRPP art. 44 bis et 44 ter ; LF 2023 art. 52 et 55 (JORT n° 141 du 23/12/2022)

Optional flat tax (new in 2026)

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.

Source : LF 2026 art. 91 (JORT n° 148 du 12/12/2025)

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.

Source : CIRPP art. 44-I (barème LF 2025 art. 36) et 44-II (minimum d’impôt)

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.

Source : CIRPP art. 49-I (20 % ; 10 % : activité artisanale, agricole, de pêche et cas listés) ; LF 2025 art. 37 (taux 20 %) (JORT n° 149 du 10/12/2024) ; CIRPP art. 49-II (minimum d’impôt)

To find the status that fits your activity exactly, use the business guide. Business guide

What you risk

  • No declaration of existence: fine of 1,000 to 50,000 TND.CDPF art. 89, al. 2 (ajouté par LF 2015-53 art. 52 ; inchangé par les LF 2021 à 2026)
  • Return or document not filed on time: fine of 100 to 10,000 TND, on top of the late-payment penalties.CDPF art. 89, al. 1 (inchangé par les LF 2021 à 2026)
  • Late payment on your own initiative: 1.25% per month of delay, plus 3% if the delay exceeds 60 days. The total never exceeds the tax due.CDPF art. 81 (taux LF 2023 art. 59, JORT n° 141 du 23/12/2022 ; LF 2024 art. 61, JORT n° 144 du 12/12/2023)
  • Delay found by the tax office: 2.25% per month and a fixed 10% penalty (20% for VAT, unpaid withholding, assessments made by the office, and fraud). The total never exceeds the tax due.CDPF art. 82 (taux LF 2023 art. 59 ; plafond LF 2024 art. 61)
  • Selling online through a delivery company: 3% is withheld from the amounts if you do not show a tax ID card.LF 2025 art. 68 (JORT n° 149 du 10/12/2024) ; CIRPP art. 52-I-h

Already worked without a declaration?

  • The auto-entrepreneur regime is open even if you worked without a declaration of existence.Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022)
  • Conditions: Tunisian individual, working alone, turnover up to 75,000 TND, an activity eligible for the flat-rate regime (no non-commercial profession, except journalists and digital content creators).Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022) ; LF 2025 art. 67 et 68 (JORT n° 149 du 10/12/2024)
  • Not allowed if you bill a company you were bound to by an employment contract.Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022)
  • The single contribution (200 or 100 TND) replaces income tax and VAT; the CNSS contribution of the first self-employed bracket is added.Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022)
  • Contribution paid late: 5 TND per month of delay, plus the CNSS penalties.Décret-loi 2020-33 art. 2, 7 et 8 ; LF 2023 art. 52 (JORT n° 141 du 23/12/2022)

The 2026 finance law’s waiver of late penalties ended on 30 September 2026. Measures like this have come back in recent finance laws: check the new finance law (December) or ask a professional.LF 2026 art. 69 (JORT n° 148 du 12/12/2025)

The steps

If you choose auto-entrepreneur

  1. Online application to the national auto-entrepreneur register
  2. Auto-entrepreneur card within 15 days, issued online
  3. No contribution from registration until the end of the quarter in which 12 months end — the National Employment Fund pays CNSS during that period
  4. 4 years, renewable once for 3 years

The other statuses

  1. Choose your legal status and tax regime
  2. If the activity is regulated: file the specifications or get the licence first
  3. Rent the premises and register the lease at the tax office
  4. Declaration of existence → tax ID card
  5. RNE registration
  6. CNSS affiliation
  7. Start: invoices and returns on time

Which professional do you need?

General information, not advice. Actual penalties are set by the tax office for your case; before acting, see a tax adviser or a chartered accountant.