Employer Tax Contributions

Tax Type	Rate	Base
Social Security (CNSS)	16.57% (Employer), 9.18% (Employee)	Gross Salary
FOPROLOS (Housing Fund)	1%	Gross Salary
Professional Training Tax	1% (manufacturing industries), 2% (other sectors)	Gross Salary
Work Accident Insurance	Varies (e.g., 0.5% - 4%)	Gross Salary

Filing & Compliance

• Monthly Declarations (Déclaration Mensuelle des Salaires - DMS): Due by the 28th of the following month.
• Monthly Payments: Withheld Personal Income Tax (PIT) and social security contributions due by the 28th of the following month.
• Annual Summary Declaration: Due by April 30th of the following year.

Income Tax Brackets

Income Range (TND)	Tax Rate
0 to 5,000	0%
5,000.01 to 20,000	26%
20,000.01 to 30,000	28%
50,000.01 and Above	35%

Employee Contributions

Deduction Type	Rate	Cap
Social Security (CNSS)	9.18%	No specific cap mentioned
Professional Expenses	10%	TND 2,000
Social Solidarity Contribution	0.5%	No specific cap mentioned

Personal Allowances

• Mandatory social security contributions are deductible from gross income to arrive at taxable income.
• Deduction for professional expenses is typically 10% of gross salary, capped at TND 2,000.
• Family allowances may be granted based on marital status and number of dependent children.