Tunisia
Tunisia attracts British and international expatriates with its proximity (2.5h flight from London), one of the lowest costs of living in the Mediterranean, and growing English use in tourist areas. Tunis, Sousse, and Hammamet offer a pleasant lifestyle at a very low price. The fully-exporting company regime is particularly attractive for freelancers and entrepreneurs working with international clients.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → 5 000 € | 0 % |
| 5 000 € → 10 000 € | 15 % |
| 10 000 € → 20 000 € | 25 % |
| 20 000 € → 30 000 € | 30 % |
| 30 000 € → 40 000 € | 33 % |
| 40 000 € → 50 000 € | 36 % |
| 50 000 € → 70 000 € | 38 % |
| 70 000 € → unlimited | 40 % |
Corporate tax
15 %
Capital gains
20 %
VAT
19 %
Special regime : Entreprise totalement exportatrice
Les entreprises totalement exportatrices bénéficient d'avantages fiscaux importants : exonération totale d'IS les 10 premieres années, puis taux réduit de 10 %. Les salariés étrangers de ces entreprises bénéficient d'un régime forfaitaire avantageux sur leur IR.
10 ans d'exonération totale, puis taux réduit permanent
Créer une entreprise exportant au moins 80 % de sa production ou de ses services. Enregistrement aupres de l'Instance Tunisienne de l'Investissement.
- Exonération totale d'IS pendant 10 ans
- IS réduit à 10 % apres la période d'exonération
- Exonération de TVA sur les équipements importés
- Régime forfaitaire avantageux pour les salariés étrangers
Visa options
Carte de séjour
residenceDuration: 1 an renouvelable
Cost: Environ 120 TND (environ 35 EUR)
Requirements: Contrat de travail auprès d'une entreprise tunisienne, ou justificatif de création d'entreprise, ou preuve de revenus suffisants (retraite, revenus passifs).
Carte de séjour entrepreneur
entrepreneurDuration: 1 an renouvelable
Cost: Environ 120 TND + frais de création société
Requirements: Création d'une société en Tunisie (SARL avec capital minimum de 1 000 TND, soit environ 300 EUR). Enregistrement au registre du commerce.
Living in Tunisie
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Tunisia is among the lowest in the Mediterranean basin. A single person can live on £400/month excluding rent. Rents are very affordable. Food is excellent and cheap. Purchasing power in pounds is very high thanks to the favourable Tunisian dinar exchange rate.
Settling in Tunisie
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in Tunisia is straightforward thanks to historical ties with Europe. The residence permit is obtained within a few weeks with an employment contract or proof of resources. French is the business and administrative language; English is increasingly common in tourist hubs. The international expatriate community is active in Tunis, Sousse, and Hammamet. Bureaucracy can be unpredictable and procedures vary by préfecture.
The Tunisian public health system is free but overburdened and uneven in quality. The private sector is well developed with modern clinics in Tunis (La Soukra, El Manar) at very affordable rates. Many doctors trained in France. Tunisia is a medical tourism destination for cosmetic and dental surgery. Private health insurance costs £15-35/month.
Quality of life
Tunisia offers a pleasant Mediterranean climate, beautiful beaches, and rich gastronomy. French is spoken everywhere in cities and administration; English is common in tourist areas. The private healthcare system is affordable and of decent quality. Internet remains slow by European standards. The political situation has stabilised but remains worth monitoring.
Pros and cons
Advantages
- Cost of living among the lowest in the Mediterranean
- Multilingual: French dominant, English growing in business
- Geographic proximity (2.5h flight from London, GMT timezone)
- Highly attractive exporting company regime (0% CIT for 10 years)
Disadvantages
- Slow internet and limited digital infrastructure
- Recurring political and economic instability
- Restrictive banking system and capital controls
- Heavy and unpredictable administrative bureaucracy
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in Tunisia?
The top marginal income tax rate in Tunisia is 40%. The corporate tax rate is 15%. A special regime exists: Entreprise totalement exportatrice.
What is the cost of living in Tunisia?
The monthly cost of living for a single person in Tunisia is approximately 450 EUR (excluding rent). City center rent costs around 250 EUR per month.
Is there a tax treaty between the United Kingdom and Tunisia?
Check HMRC for the current status of the tax treaty between the United Kingdom and Tunisia.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.