The minimum monthly wage for full-time employees is TND 459.26.
The minimum monthly wage for full-time employees is TND 459.26.
The individual income tax ranges from 0% to 35%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates such as the household status and the number of children.
Gross Annual Income |
Personal income tax rate |
Personal income tax rate including social security contribution |
Up to TND 5,000 |
0% |
0%-0.05%* |
From TND 5,000 to 20,000 |
26% |
26.5% |
From TND 20,000 to 30,000 |
28% |
28.5% |
From TND 30,000 to 50,000 |
32% |
32.5% |
Over TND 50,000 |
35% |
35.5% |
*From January 2020, the SCC rate of 0% applies only to individuals realizing exclusively salaries, wages, pensions, and life annuities whose annual net income does not exceed TND 5,000.
The employer cost is generally estimated at 17% of the employee salary.
Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.
Overtime payment is not mandatory and may be included in the salary. Hours outside of standard work hours are considered overtime. Employees can work a maximum of 20 hours of overtime a week. For additional hours, employees are paid between 150%-200% of the hourly wage depending on the agreement between the employee and employer.