Tunisia payroll guide (2026): IRPP, CNSS and SMIG

Income tax (IRPP)

Salaries are taxed under Article 44 of the IRPP and IS Code, using the scale revised by the 2025 Finance Law. The 2026 Finance Law kept the scale. Tax is calculated on annual income and withheld monthly at one twelfth.

Annual taxable income (TND)	Rate
0 – 5,000	0%
5,000 – 10,000	15%
10,000 – 20,000	25%
20,000 – 30,000	30%
30,000 – 40,000	33%
40,000 – 50,000	36%
50,000 – 70,000	38%
Above 70,000	40%

Social solidarity contribution (CSS): 0.5% is added to each taxable bracket rate (15.5% up to 40.5%) for 2023–2026. Income in the 0% band is not subject. The rate is scheduled to return to 1% from 1 January 2027.

Taxable base: gross salary, minus employee CNSS (9.68%), minus professional expenses of 10% of salary net of CNSS (capped at TND 2,000 a year), minus family deductions. Family deductions are TND 300 a year for the head of family and TND 100 per dependent child, up to four children. Higher amounts apply for some students and disabled children.

	Employer	Employee
Main scheme	16.57%	9.18%
Loss of employment fund	0.5%	0.5%
Total	17.07%	9.68%
Work injury	0.4% – 4% by risk class	–

The employer rate is 0.5% lower for wholly exporting industrial companies. There is no general ceiling.
Foreign employees contribute like nationals, unless a bilateral agreement (for example with France) applies.
Wages are declared and paid quarterly, within the first 15 days after each quarter. New hires are declared within 30 days.

Other payroll levies: vocational training tax (TFP) of 1% of gross payroll in manufacturing and 2% in other sectors, plus 1% for the FOPROLOS housing fund.

Severance

Under Article 22 of the Labour Code, an employee dismissed other than for gross misconduct receives 1 day’s wage per month of effective service, capped at 3 months’ wages. Notice is one month (Art. 14 bis). No gratuity is paid on resignation; pensions come from CNSS.

Under Article 23 bis, unfair dismissal damages are 1–2 months’ wages per year of service, capped at 36 months. If the cause was valid but the procedure was breached, a flat 1–4 months applies.

These rules come from secondary legal summaries. The 2025 reform is not reported to have changed them, but confirm before a termination.

Salary payment rules

Monthly-paid staff are paid monthly, in TND, by bank or postal transfer, with a payslip. There is no wage protection system (WPS). Companies declare IRPP withheld by the 15th of the following month.

Working time and leave

Hours: two regimes, 48 hours a week (general) or 40 hours a week (many offices and services, by agreement).
Overtime: sources differ. Commonly reported: +75% per hour in the 48-hour regime; in the 40-hour regime, +25% for hours 41–48 and +50% beyond 48. Sector collective agreements may set higher rates.
Annual leave: 1 working day per month of service (12 working days a year) for adults and 2 days per month under 18, plus 1 day per five years of seniority. Collective agreements often give more.
Maternity leave: under Law 2024-44, private-sector employees get up to 15 days before birth and 3 months after (4 months for multiple or complex births). Social security pays two thirds of the average daily covered wage, capped at twice the SMIG. Paternity leave is 7 days (10 for multiple or complex births). Confirm the allowance’s start date with CNSS.
13th month: not statutory, but many sector collective agreements (banking, insurance, some industries) provide one.

Minimum wage (SMIG)

Regime	2026	1 Jan 2027	1 Jan 2028
48 hours, monthly (TND)	554.736	582.400	611.520
40 hours, monthly (TND)	470.251	493.304	517.571

Decree No. 67 of 30 April 2026 applies the 2026 rate retroactively from 1 January. The agricultural minimum (SMAG) is TND 21.336 a day. Companion decrees grant raises of about 5% a year for 2026–2028 under sector agreements.

Gotchas for foreign employers

Law 2025-9 (21 May 2025) bans labour subcontracting for core and permanent activities. Fixed-term contracts are limited to narrow cases and are otherwise reclassified as indefinite. Fines are TND 10,000, and repeat offences can lead to up to 6 months’ prison.
Check which SMIG regime and collective agreement applies, and update the CSS rate each January.
Employer cost is more than 17.07% CNSS: add work injury, TFP and FOPROLOS.
Foreign employees need a work contract approved by the Ministry of Employment. These contracts have traditionally been fixed-term (up to one year, renewable); confirm how this fits the 2025 reform.
Compare neighbouring Algeria and Libya.

Frequently asked questions

What is the minimum wage (SMIG) in Tunisia in 2026?

TND 554.736 a month under the 48-hour regime and TND 470.251 under the 40-hour regime, from 1 January 2026 (Decree No. 67 of 30 April 2026, retroactive). Further steps are scheduled for 2027 and 2028.

What is the social solidarity contribution (CSS) on salaries?

For 2023 to 2026, 0.5% is added to each taxable IRPP bracket rate, so the top rate becomes 40.5%. It is scheduled to return to 1% from 1 January 2027 unless the 2027 Finance Law changes it.

Can a foreign company hire in Tunisia through a staffing agency?

With care. Law 2025-9 bans labour subcontracting for core and permanent activities and limits fixed-term contracts. Check any EOR provider's structure against the new law.