What tax applies to Tunisian rental income earned from abroad? Progressive income tax, withholding, bilateral treaties and filing obligations explained for 2026.

Rental Income Tax in Tunisia for Non-Residents 2026: What You Need to Know

Owning property in Tunisia while living abroad raises a set of tax questions that many diaspora members discover too late. This guide explains where rental income is taxed, what rate applies, and how double taxation treaties protect you.

Disclaimer: This article is informational only. Individual situations vary. Consult a licensed Tunisian tax adviser before making decisions.

Core Rule: Tunisian Property Income Is Taxed in Tunisia

Under both Tunisian domestic law and virtually all bilateral tax treaties signed by Tunisia, rental income from Tunisian property is taxable in Tunisia — regardless of where the owner resides. This is confirmed by Article 6 of the France-Tunisia Tax Treaty (28 May 1973) and equivalent provisions in Tunisia's other bilateral treaties.

Tax Rate: Progressive Income Tax Scale

Rental income for individuals is subject to Tunisia's progressive income tax (IR) scale, identical for residents and non-residents:

Annual Income Bracket	Rate
0–5,000 TND	0%
5,001–20,000 TND	26%
20,001–30,000 TND	28%
30,001–50,000 TND	32%
Above 50,000 TND	35%

A 30% flat deduction is applied to gross rental income before tax, representing maintenance, insurance and management costs. If your gross annual rental is 18,000 TND, your taxable base is 12,600 TND.

Withholding Tax for Non-Residents

When a legal entity (company) is the tenant, a 15% withholding tax on gross rent applies automatically. This is a final, liberatory tax — no annual return needed for that income. The owner receives 85% net.

When the tenant is an individual, no automatic withholding applies. The non-resident owner must file an annual income tax return in Tunisia.

Double Taxation Treaties

Tunisia has signed tax treaties with ~50 countries. For property income, the general rule across all major treaties: taxed in Tunisia (state of location). Your country of residence then provides a tax credit or exemption:

Country	Treaty	Property Income
France	28 May 1973	Taxed in Tunisia (Art. 6)
Germany	23 Jan 2013	Taxed in Tunisia
Italy	16 June 1979	Taxed in Tunisia
Belgium	31 March 1977	Taxed in Tunisia
UAE	11 Jan 1997	Taxed in Tunisia

France specifically: Tunisian rental income must also be declared in France (foreign income box), but France grants a tax credit equal to the Tunisian tax paid — effective double taxation is avoided.

Filing Obligations

Annual IR return due before 25 February of the following year (DGI portal: finances.gov.tn).
A Tunisian tax ID number (matricule fiscal) is required to file — obtainable from the local tax office with passport and ownership proof.

Repatriation of Rental Income

Non-resident Tunisians (TRE) can transfer rental income abroad via a CNR account (Compte Non-Résident) or foreign currency savings account, after paying Tunisian tax. Properties acquired in foreign currency (CPF scheme) face no repatriation restrictions.

FAQ

Must I also declare Tunisian rental income in my country of residence? Yes, in virtually all treaties — but your country of residence grants a credit or exemption for the Tunisian tax paid.

What if I don't file in Tunisia? The DGI can reassess up to 4 years back. Late-payment penalties apply on top of the tax owed.

Updated: May 2026. Sources: Tunisian IRPP/IS Tax Code, France-Tunisia Treaty 28 May 1973, DGI (finances.gov.tn). Informational only — consult a tax professional.