Statutory Changes Affecting Employment Income in Tunisia - 2025

Big updates are coming for employment income in Tunisia! The Finance Law 2025, effective January 2025, introduces key changes that impact both employers and employees. Here’s what you need to know:

Updated Income Tax Brackets

The government has revised the progressive income tax brackets for individuals. The updated brackets for 2025 are:

Income Bracket (TND)
From	To	Rate
0	5,000	0%
5000.001	10,000	15%
10000.001	20,000	25%
20000.001	30,000	30%
30000.001	40,000	33%
40000.001	50,000	36%
50000.001	70,000	38%
70,000 and above		40%

New Unemployment Insurance Fund

To support workers laid off for economic reasons, a new Unemployment Insurance Fund has been introduced. Employers and employees will each contribute 0.5% of salaries to fund it.

Key Details:

Contributions will be declared and managed through the National Social Security Fund (CNSS).
This fund is designed to enhance financial security for affected employees.

What This Means for Employers

Employers must update payroll systems to reflect these changes and ensure compliance. Staying ahead of these updates will help you avoid penalties and support your workforce.

These reforms signal Tunisia’s commitment to economic resilience and social protection—and businesses need to adapt. If you have questions, it’s best to consult your tax or HR expert.

Stay informed, stay compliant!

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