The general CIT rate is 15% (as per the finance law 2021). However, specific rates are foreseen for specific sectors of activity. Indeed, CIT is due at the rate of:
10% for:
Companies carrying out craft activities, agricultural and fishing activities, and fitting out fishing boats.
Trading groups of retail businesses organised as service cooperatives, governed by the general cooperation legislation.
Service cooperatives formed between producers for the wholesale of their production.
Consumer cooperatives governed by the general cooperation legislation.
Profits made in the context of industrial or commercial projects benefiting from the youth employment programme or the national fund of the promotion of crafts and small businesses.
Benefits derived from exports (except wholly exporting companies where the ten-year tax holiday period has not expired). Note that the reduced CIT rate of 10% applicable to exports will no longer apply as of 1 January 2021. As of that date, the general CIT rate will apply depending on the activity notwithstanding whether the benefits are derived from exports or from local activities.
Support and pollution control activities.
Companies operating in the regional development zones after the expiry of the total deduction period.
Benefits derived from investments in the agricultural or fishing sectors at the end of the total deduction period.
Non-resident financial service providers for profits derived from transactions realized with non-residents (for profits realized starting from 1 January 2014). Note that the reduced CIT rate of 10% applicable to profits derived from transactions realized with non-residents will no longer apply as of 1 January 2021. As of that date, the general CIT rate will apply depending on the activity notwithstanding whether the benefits are derived from exports or from local activities.
20% for companies subject to CIT at a rate of 35% and whose shares are admitted (no later than 31 December 2024) to the Tunis Stock Exchange; The 20% rate is applicable for 5 years as from the year of admission.
35% for:
Banks (including Islamic banks) and financial institutions (leasing companies, factoring companies, investment banks).
Offshore financial institutions governed by the code related to financial services destined to non-residents, and this only for the benefits derived from services provided to non-resident persons. Note that the reduced CIT rate of 10% applicable to profits derived from transactions realised with non-residents will no longer apply as of 1 January 2021. As of that date, the general CIT rate will apply depending on the activity notwithstanding whether the benefits are derived from exports or from local activities.
Investment companies (SICAF and SICAR).
Insurance, mutual insurance, and reinsurance companies.
Takaful insurance and reinsurance companies (added by Finance Law 2020).
Debt collection companies.
Telecommunication operators.
Profits derived from services relating to the hydrocarbon sector (listed by Article 130-1 of the Hydrocarbon Code promulgated by the Law 1999-93).
Companies rendering services to companies operating in the oil and gas field.
Companies operating in the production and the transport of hydrocarbons and governed by particular conventions, as well as companies operating in the transfer of hydrocarbons via pipeline.
Companies operating in the oil refining sector and the wholesale of hydrocarbon products.
Hypermarkets (constructed area exceeding 3,000 m² or sales area exceeding 1,500 m²) as of 1 January 2020.
Car dealers (as of 1 January 2019).
Franchisees of a foreign brand or trademark, except for enterprises with a rate of integration equal to or greater than 30% (as of 1 January 2019).