Tunisia — Tax Guide, Residency & Cost of Living for Expats

Africa · North AfricaUpdated 2026

Tax Score

48/100Worldwide

Tax Data

Income Tax0% – 35%
Corporate Tax15%
Capital Gains0%
VAT/GST19%
Wealth TaxYes
Inheritance TaxNo

Residency & Visas

Golden VisaNo
Digital Nomad VisaNo

Cost of Living & Quality of Life

Cost of Living Index30
Safety5.5/10
Internet22 Mbps
Healthcare5.5/10
Gasoline$0.86/L

Tax Overview

Tunisia applies a worldwide tax system with high progressive rates. Residents are taxed on their global income, which can represent a significant burden for high earners.

Personal Income Tax

Personal income tax in Tunisia ranges from 0% – 35% progressively.

Corporate & Capital Gains

The corporate tax rate is 15%, highly competitive globally. There is no capital gains tax — ideal for investors.

Indirect Taxes & Wealth

VAT/GST is 19%, moderate by international standards. A wealth tax applies. There is no inheritance tax.

Crypto & Digital Assets

Tunisia has an unfavorable crypto tax regime (score 2/5). Rates are high and/or regulations are restrictive.

Compare with other countries

Residency Guide

Relocating to Tunisia is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

Tunisia does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Mauritius, Seychelles, Libya

Lifestyle

Tunisia offers a low cost of living, enabling a comfortable lifestyle on a moderate budget.

Cost of Living

With an index of 30 (reference: 100 = New York City), Tunisia is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

With a safety score of 5.5/10, caution is recommended, especially outside tourist and expat areas. Internet speed of 22 Mbps — may be limiting for video calls and intensive remote work.

Healthcare

With a score of 5.5/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

Tunisia has a Human Development Index of 0.732 (classification: high). This reflects good overall standards, though with areas for improvement.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

  • No capital gains tax
  • No inheritance tax
  • Very low cost of living (index 30)

Cons

  • Worldwide tax system — global income taxed
  • Wealth tax applies
  • Moderate safety — caution advised (5.5/10)
  • Unfavorable crypto regime (2/5)
  • Private health insurance recommended (5.5/10)
  • Slow internet (22 Mbps)
  • Physical presence requirement (183+ days/year)

Frequently Asked Questions

Tunisia operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 35%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

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