Tunisia

Corporate taxation

The corporate tax rate is 15%.

Transfer pricing

Tunisian transfer pricing regulations are contained in Article 48 septies du code de l’impôt sur le revenu des personnes physiques et de l’impôt sur les sociétés.

The domestic tax legislation on transfer pricing has been revised in the context of the Finance Act for the year 2019 to be in line with adopted international standards and notably with the principles and best practices of the OECD applicable in this field. The reform thus undertaken was carried out with the assistance of the OECD. Similarly, “notes communes” relating to the comments of the new transfer pricing provisions have been prepared based on the explanations and comments available on the OECD website and with the assistance of the OECD team. The domestic transfer pricing legislation does not explicitly refer to the OECD
principles.