How the calculation works
- CNSS (employee): 9.68% of gross.
- Professional expenses: 10% of the annual salary after CNSS, capped at TND 2,000 a year.
- Family deductions: TND 300 a year for a head of family and TND 100 per dependent child, for up to 4 children. Higher amounts apply for students and disabled children; those aren’t modelled.
- IRPP: the 2025 annual scale, with the 0.5% CSS added on income above TND 5,000.
| Annual taxable income (TND) | IRPP | With CSS (2026) |
|---|---|---|
| 0 – 5,000 | 0% | 0% |
| 5,000 – 10,000 | 15% | 15.5% |
| 10,000 – 20,000 | 25% | 25.5% |
| 20,000 – 30,000 | 30% | 30.5% |
| 30,000 – 40,000 | 33% | 33.5% |
| 40,000 – 50,000 | 36% | 36.5% |
| 50,000 – 70,000 | 38% | 38.5% |
| Above 70,000 | 40% | 40.5% |
Example: TND 2,000 a month gross
- CNSS: TND 193.60 a month.
- Annual taxable income: (2,000 − 193.60) × 12 − 2,000 = TND 19,676.80.
- IRPP: TND 3,169.20 a year (TND 264.10 a month). CSS: TND 6.12 a month.
- Net: about TND 1,536.19 a month. The employer adds TND 341.40 of CNSS.
The optional flat 20% regime for foreign staff of offshore companies isn’t modelled. See the Tunisia payroll guide.
Frequently asked questions
How much is CNSS in Tunisia?
9.68% from the employee and 17.07% from the employer on the main private-sector scheme, with no general ceiling. Work-injury cover (0.4–4%) is paid by the employer on top.
What is the CSS in Tunisia?
The social solidarity contribution adds 0.5 points to each taxable IRPP band in 2026, so the top rate is effectively 40.5%. It is scheduled to return to 1 point from 2027.