Net Salary Calculator Tunisia 2026: Gross to Net (IRPP)

Income tax scale 2026

Gross to net for common salaries (2026)

Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.

Wage benchmarks in Tunisia

Minimum wage: INS, 2026 hourly rates of the annual series (the monthly amounts are the hourly rate over 208 and 173.33 hours; the decrees assign the lower rate to the 48-hour week). Median and average: INS, Employment and Wages Survey among businesses 2022, base salary of permanent employees of public and private companies with six employees or more, overtime and bonuses excluded.

Head of family and dependent children: the IRPP deductions

The head of family deducts 300 TND from net income before the scale is applied, then 100 TND for each of the first four dependent children, that is children under 20 on 1 January of the tax year who have no income of their own. The deduction per child rises to 1,000 TND for a child in higher education without a scholarship and under 25, and to 2,000 TND for a disabled child, whatever the age and rank. Each dependent parent gives right to a deduction of 5% of net taxable income, capped at 450 TND, on the twofold condition that the amount appears on the parent's own return, filed at the same time as the taxpayer's, and that the parent's income, increased by the deduction, does not exceed twice the minimum wage.

The income tax code regards as head of family the husband, the divorced person who has custody of the children, the widowed person and the adopter; the wife is head of family when she shows that the husband had no source of income during the year preceding the tax year, or when, remarried, she has custody of children from a previous marriage. On 30,000 TND gross a year, the tax goes from 4,904 TND without that status to 4,813 TND for a head of family, and to 4,752 TND with two dependent children, social solidarity contribution included. The calculator applies the head-of-family deduction and that of the first four children; the higher amounts for a student or disabled child and the deduction for dependent parents are not applied.

Sources: DGI, code de l’impôt sur le revenu des personnes physiques et de l’impôt sur les sociétés, édition 2026 (art. 5 et 40)

CSS 2026: the social solidarity contribution kept at half a point

The social solidarity contribution owed by employees stays reduced to half a point for the whole of 2026: the 2026 Finance Law extends to 2026 the regime applied since 2023, where the ordinary regime adds a full point. The contribution equals the difference between the tax computed with half a point added to each rate of the scale and the tax computed without it, which comes to 0.5% of net taxable income, the 0% band included. It is withheld at source together with the income tax, under the same rules, on salaries paid from 1 January to 31 December 2026.

Persons whose only income is a salary, a pension or a life annuity are exempt when their annual net income, after the deductions for family situation and dependants, does not exceed 5,000 TND. On 24,000 TND gross a year, the taxable base of a single person is 19,677 TND and the contribution is 0.5% of it; the calculator includes it in the tax shown, 3,268 TND in total.

Sources: Ministère des Finances, loi n° 2025-17 du 12 décembre 2025 portant loi de finances pour l’année 2026 (art. 87) · DGI, note commune n° 1/2026 (contribution sociale de solidarité)

Minimum wage 2026: 2.667 TND an hour on a 48-hour week, 2.713 TND on 40 hours

The guaranteed minimum wage of the non-agricultural sectors is 2.667 and 2.713 TND an hour in 2026 in the annual series of the National Statistics Institute. The successive decrees assign the lower hourly rate to the 48-hour week and the higher one to the 40-hour week (decree 2024-419 for 2025: 2.540 TND for 48 hours, 2.586 TND for 40 hours); on that basis, 2.667 TND an hour is 554.74 TND a month over 208 hours and 2.713 TND is 470.25 TND over 173.33 hours. Each step of the minimum wage is set by decree. Effective working time may not exceed 48 hours a week and may be reduced to 40 hours by collective agreement or regulation.

The previous step, 528.32 TND (48 hours) and 448.24 TND (40 hours) since 1 January 2025, was set by decree 2024-419, which states that the minimum wage includes the provisional supplementary allowance and applies to workers aged 18 or over. Entered in the calculator over 12 months, a salary of 554.74 TND a month (6,657 TND a year) leaves 494 TND net a month to a single person, after 89 TND of tax over the year.

Sources: INS, salaire minimum interprofessionnel garanti (série mise à jour le 10 août 2026) · Décret n° 2024-419 du 9 juillet 2024 (JORT n° 85), copie NATLEX (version française) · Ministère des Affaires sociales, décret n° 2024-419 (JORT n° 85, texte arabe) · Code du travail, art. 79 (édition de l’Imprimerie officielle)

CNSS and employer contributions: what an employee costs

An employee of the non-agricultural employees' scheme contributes 9.18% of gross salary to the CNSS, plus 0.5% of membership fees to the insurance fund against job loss for economic reasons created by the 2025 Finance Law: 9.68% withheld from pay, which the calculator deducts in full from the taxable base. The base is every element of the salary, allowances and benefits in cash or in kind included.

The employer pays 16.57% to the CNSS and 0.5% to the same fund, the vocational training tax of 2% (1% in manufacturing industries) and the 1% contribution to the housing fund FOPROLOS, the last two not being owed by wholly exporting companies nor by companies enjoying regional development incentives. The contribution to the work-accident and occupational-disease scheme comes on top, at a rate set by decree by sector of activity. On 24,000 TND gross a year, the employer cost estimated by the calculator is 28,817 TND before work accidents, for an employee net of 18,409 TND.

Sources: CNSS, le régime des salariés non agricoles (RSNA) · Loi n° 2024-48 du 9 décembre 2024 portant loi de finances pour l’année 2025 (art. 17) · DGI, recueil des textes relatifs aux droits et taxes non incorporés dans les codes fiscaux (TFP, FOPROLOS) · CNSS, accidents du travail et maladies professionnelles (loi 94-28, décret 95-538 modifié)

Withholding at source: what the employer deducts each month

For an employer with computerised payroll, each month's withholding equals the annual tax of a person whose only income is the salary, divided by the number of pays. The monthly net shown by the calculator therefore matches that withholding for an employee with no other income. A bonus or an occasional allowance is withheld at the difference between the annual tax computed with that sum and the tax computed without it.

The deduction for dependent parents is not taken into account at the withholding stage; the deduction for a student child follows the rules set by order of the Minister of Finance. The social solidarity contribution is withheld under the same rules and deadlines as the tax. A non-resident employee who works in Tunisia for no more than six months in total is subject to a final withholding of 20% of gross salary, benefits in kind included, outside the scale.

Sources: DGI, code de l’impôt sur le revenu des personnes physiques et de l’impôt sur les sociétés, édition 2026 (art. 53) · DGI, note commune n° 1/2026 (recouvrement de la contribution sociale de solidarité)