Does withholding tax apply to commercial property rent?

Yes, professional and commercial rental payments are subject to statutory withholding tax at 10% or 15% depending on lessor tax classification.

What is the payer's legal obligation after withholding tax?

The payer must deliver a statutory Withholding Tax Certificate (Certificat de Retenue) to the supplier and remit the funds monthly to the tax office.

TunisiaUpdated for 2026Taxes

Tunisia Withholding Tax (Retenue à la Source) Calculator 2026

Calculate statutory withholding tax (RS) deductions on commercial invoices, professional fees, public tenders, and rent in Tunisia.

Taxes & Duties Income Tax & Brackets Government & Business Fees

Calculated Result

Withholding Tax Deducted (RS)

150TND

Calculator Inputs

Gross Transaction Amount (Incl. VAT)

TND

Quick select:

Transaction or Service Category

Withholding Tax Deducted (RS)

150TND

Net Amount Payable to Supplier

4,850 TND

Applied Withholding Rate

0.03%

The paying entity is legally obligated to issue a formal Withholding Tax Certificate to the payee.

Invoice Payment Breakdown

Net Disbursed to Beneficiary

4,850 TND(97%)

Tax Office Withholding

150 TND(3%)

Withholding tax deductions are mandatory under Article 52 of the Tunisian Tax Code, requiring issuance of an official tax withholding certificate.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: مجلة الضريبة على دخل الأشخاص الطبيعيين والضريبة على الشركات التونسية (الفصل 52 وتعديلاته ومستجدات قانون المالية)Last Verified: 2026-09-06

Calculation Methodology

Withholding Tax = Gross Invoice Amount (incl. VAT) × Statutory Rate applicable to the specific transaction or service category.

Frequently Asked Questions

A statutory rate of 3% applies to fees paid to lawyers, chartered accountants, consultants, architects, and independent professionals by corporate entities.

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Tunisia

Tunisia Withholding Tax (Retenue à la Source) Calculator 2026

Calculator Inputs

Invoice Payment Breakdown

Calculation Methodology

Frequently Asked Questions

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