Corporate income tax (CIT) - statutory and targeted small business in Tunisia
Tunisia: Corporate income tax (CIT) - statutory and targeted small business was 20 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
20 Percentage of taxable income
Change on year
unchanged
World rank
78th
of 128 countries
All-time high
35 Percentage of taxable income
in 2005
All-time low
15 Percentage of taxable income
in 2021
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Tunisia, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Tunisia is 20 Percentage of taxable income, measured in 2026.
That represents a change of down 20.0% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Tunisia peaked at 35 Percentage of taxable income in 2005 and was at its lowest, 15 Percentage of taxable income, in 2021.
Tunisia ranks 78th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Tunisia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 33 Percentage of taxable income | — |
| 2001 | 33 Percentage of taxable income | +0.0% |
| 2002 | 33 Percentage of taxable income | +0.0% |
| 2003 | 33 Percentage of taxable income | +0.0% |
| 2004 | 33 Percentage of taxable income | +0.0% |
| 2005 | 35 Percentage of taxable income | +6.1% |
| 2006 | 35 Percentage of taxable income | +0.0% |
| 2007 | 30 Percentage of taxable income | -14.3% |
| 2008 | 30 Percentage of taxable income | +0.0% |
| 2009 | 30 Percentage of taxable income | +0.0% |
| 2010 | 30 Percentage of taxable income | +0.0% |
| 2011 | 30 Percentage of taxable income | +0.0% |
| 2012 | 30 Percentage of taxable income | +0.0% |
| 2013 | 30 Percentage of taxable income | +0.0% |
| 2014 | 25 Percentage of taxable income | -16.7% |
| 2015 | 25 Percentage of taxable income | +0.0% |
| 2016 | 25 Percentage of taxable income | +0.0% |
| 2017 | 25 Percentage of taxable income | +0.0% |
| 2018 | 25 Percentage of taxable income | +0.0% |
| 2019 | 25 Percentage of taxable income | +0.0% |
| 2020 | 25 Percentage of taxable income | +0.0% |
| 2021 | 15 Percentage of taxable income | -40.0% |
| 2022 | 15 Percentage of taxable income | +0.0% |
| 2023 | 15 Percentage of taxable income | +0.0% |
| 2024 | 15 Percentage of taxable income | +0.0% |
| 2025 | 20 Percentage of taxable income | +33.3% |
| 2026 | 20 Percentage of taxable income | +0.0% |
Tunisia compared with similar countries
- Tunisia's 20 Percentage of taxable income is below the median for lower middle income countries, which is 29.5 Percentage of taxable income, 68% of the median. (20 countries reporting)
- Tunisia's 20 Percentage of taxable income is above the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 1.0× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 32.5 Percentage of taxable income | 30 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 27 Percentage of taxable income | 25 Percentage of taxable income | 30 Percentage of taxable income | 10 |
| 2020s | 17.86 Percentage of taxable income | 15 Percentage of taxable income | 25 Percentage of taxable income | 7 |
Countries ranked near Tunisia
- 76 Czechia 21 Percentage of taxable income compare
- 77 Sweden 20.6 Percentage of taxable income compare
- 78 Iceland 20 Percentage of taxable income compare
- 78 Kazakhstan 20 Percentage of taxable income compare
- 78 Saudi Arabia 20 Percentage of taxable income compare
- 78 Thailand 20 Percentage of taxable income compare
- 78 Azerbaijan 20 Percentage of taxable income compare
- 78 Jordan 20 Percentage of taxable income compare
- 78 Finland 20 Percentage of taxable income compare
- 78 Cook Islands 20 Percentage of taxable income compare
More economy & growth data for Tunisia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.5829 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.22 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 34.59 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0007 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 2.82 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 759.60 million BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 7.67 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0148 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 61.87 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 1.12 % change on previous year (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Tunisia?
- Corporate income tax (cit) - statutory and targeted small business in Tunisia was 20 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Tunisia?
- The highest recorded value was 35 Percentage of taxable income in 2005.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Tunisia?
- The lowest recorded value was 15 Percentage of taxable income in 2021.
- How does Tunisia rank for corporate income tax (cit) - statutory and targeted small business?
- Tunisia ranks 78th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Tunisia?
- Over the last ten years it is down 20.0%. The long-run trend across the full record is falling.
- Where does this Tunisia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.