Salaries, contributions and employment cost in Tunisia in 2026
Salaries, contributions, taxation, and top roles. Kernel data.
Employment cost in Tunisia in 2026
In Tunisia, employer cost is gross salary plus employer contributions, estimated at around 20% before ceilings. Net salary is gross pay less employee contributions and income tax, whose top bracket reaches 40%. Currency: Tunisian Dinar (TND).
Understanding a payslip in Tunisia
A payslip moves from gross salary to net pay by applying contributions, taxable income and income tax. Ceilings, benefits, dependants and sector rules can change the result.
- 1
Gross salary
Pay before mandatory deductions in TND.
- 2
Employee contributions
Pension, health and other applicable deductions, including any contribution ceilings.
- 3
Taxable income
The base after locally permitted deductions and allowances.
- 4
Income tax
The amount calculated under current brackets, credits and local tax rules.
- 5
Net salary
Pay after employee contributions and income tax, excluding contract-specific benefits or deductions.
Essential guide
Employing in Tunisia
Tunisia’s Labour Code is supplemented by Law No. 2025-9 of 21 May 2025, which makes permanent employment the norm, strictly limits fixed terms and prohibits labour-only subcontracting.
Decision brief
High confidenceThe 2025 reform materially changes hiring. Immediately audit fixed terms, labour supply and service contracts, then align CNSS, income tax and HR processes.
Complete guide
Contracts and hiring+
Permanent employment is now the normal form. Fixed terms are allowed only under statutory exceptions. Labour-only subcontracting is prohibited, apart from genuine autonomous services.
Working time+
General time may be 48 hours, or 40 hours under reduced regimes and collective rules. Excess hours attract premiums.
Leave and absences+
The general minimum is one working day per month, equal to 12 annual days, increasing with service and more favourable collective terms.
Termination+
A genuine and serious ground, process, evidence, notice and payments are required. Economic dismissal follows specific formalities.
Payroll and obligations+
Reconcile income tax, social solidarity contribution, CNSS including increases since 2025, training, housing and accident charges by sector.
International hiring+
A foreign employee needs an endorsed contract or exemption and a residence card authorising work.
Employment law, verified sources
Reviewed on 16/09/2026. Official sources take priority.
- Official sourceCode du travail tunisien, version bilingue consultable
- Secondary sourceDLA Piper, synthèse de la loi n° 2025-9
Penalties under the 2025 reform and the distinction between autonomous services and labour supply create major reclassification risk.
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Income tax in Tunisia
| Bracket | Lower bound | Upper bound | Rate |
|---|---|---|---|
| 1 | 0 | 5,000 | 0.0% |
| 2 | 5,000 | 10,000 | 15.0% |
| 3 | 10,000 | 20,000 | 25.0% |
| 4 | 20,000 | 30,000 | 30.0% |
| 5 | 30,000 | 40,000 | 33.0% |
| 6 | 40,000 | 50,000 | 36.0% |
| 7 | 50,000 | 70,000 | 38.0% |
| 8 | 70,000 | and above | 40.0% |
FAQ
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