Tunisia Gross / Net Salary Calculator 2026
Convert gross to net (or the reverse) and see the real cost of an employee: income tax, CSS, CNSS, TFP, FOPROLOS and work-accident insurance.
- 2025 income tax scale
- Detailed payslip sent by email
- Built by ABS Audit chartered accountants
How is net salary calculated in Tunisia?
In Tunisia, net salary is gross salary minus three deductions: the employee CNSS social security contribution, personal income tax (IRPP) withheld at source, and the social solidarity contribution (CSS). Our simulator applies the method our chartered accountants use to prepare their clients’ payslips.
- 1
Employee CNSS: 9.68% of gross
The social security contribution is deducted from gross salary. The remainder is the taxable gross, the basis for income tax.
- 2
Professional expenses: 10%
A flat deduction of 10% of taxable gross, capped at 2,000 TND per year.
- 3
Family allowances
300 TND per year for the head of household, plus 100 TND per dependent child (up to 4 children). Tax-exempt reinvestment is also deducted.
- 4
Income tax (IRPP) on a progressive scale
Annual taxable income is taxed according to the IRPP brackets (see table); the employer then withholds the tax at source every month.
- 5
CSS: 0.5%
The social solidarity contribution applies to annual taxable income once it exceeds 5,000 TND.
Net salary = gross − CNSS − IRPP − CSS
Example: gross salary of 2,000 TND per month
Single, no children, paid 12 months
- Gross salary
- 2,000.000 TND
- Employee CNSS
- − 193.600 TND
- Income tax (IRPP)
- − 264.104 TND
- CSS
- − 8.199 TND
- Net salary
- 1,534.097 TND
Change the family situation or the number of months, or switch to net → gross mode in the calculator above.
Run my calculationTunisia income tax (IRPP) brackets 2026
| Bracket (TND / year) | 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% |
| Over 70,000 | 40% |
Scale introduced by the 2025 Finance Law, still applicable in 2026. Each bracket is taxed only at its own rate.
Employer cost: payroll charges in Tunisia
- Employer CNSS
- 17.07% of gross (16.57% for a fully exporting company).
- TFP (vocational training tax)
- 1% for industrial activities, 2% for other activities.
- FOPROLOS (housing fund)
- 1% of gross.
- Work-accident insurance
- From 0.5% to 6% depending on the business sector.
Fully exporting companies pay neither TFP nor FOPROLOS.
Employer cost = gross + employer CNSS + TFP + FOPROLOS + work accident
FAQ: calculating salaries in Tunisia
How do I convert gross to net salary in Tunisia?
Deduct the employee CNSS contribution (9.68%), income tax (IRPP) calculated on annual taxable income, and the CSS (0.5%) from gross salary. For example, a gross salary of 2,000 TND per month gives about 1,534.097 TND net for a single person paid 12 months.
How do I calculate gross salary from a target net?
Select “Net → Gross” mode: the calculator finds the gross salary that produces exactly the net you want. Ideal for preparing a job offer or negotiating pay.
What are the income tax brackets in Tunisia in 2026?
IRPP follows a progressive 8-bracket scale: 0% up to 5,000 TND, 15% from 5,000 to 10,000 TND, 25% from 10,000 to 20,000 TND, 30% from 20,000 to 30,000 TND, 33% from 30,000 to 40,000 TND, 36% from 40,000 to 50,000 TND, 38% from 50,000 to 70,000 TND, 40% above 70,000 TND.
What are the CNSS contribution rates in 2026?
Employees contribute 9.68% of gross salary. Employers pay 17.07% (16.57% for a fully exporting company), plus the work-accident contribution for their sector.
What is the social solidarity contribution (CSS)?
A 0.5% levy on annual taxable income above 5,000 TND. It is withheld at source along with income tax and shown on the payslip.
How much does an employee cost an employer in Tunisia?
On top of gross salary, the employer pays CNSS (17.07%), TFP (1% or 2%), FOPROLOS (1%) and work-accident insurance (0.5% to 6%). The calculator gives the exact monthly and annual cost for your sector.
Are the 13th month and bonuses taxable?
Yes. Bonuses are added to the annual income subject to CNSS and income tax. Enter the number of months actually paid (12 to 16): tax is calculated on the real annual income, then averaged per month.
What deduction applies for a head of household and children?
The head of household deducts 300 TND per year from taxable income, plus 100 TND per dependent child, up to 4 children.
Can I simulate payroll for several employees?
Yes, up to 15 employees at once: import our Excel template or paste your rows, then receive the simulated payslips as a PDF along with total payroll and employer cost.
Does this replace an official payslip?
No, it is an indicative simulation based on current legislation. ABS Audit chartered accountants can handle your payroll, payslips and CNSS and tax filings.
Related searches
Tunisia salary calculator · gross to net salary Tunisia · net to gross salary Tunisia · net salary in Tunisia 2026 · Tunisia income tax calculator · Tunisia income tax brackets 2026 · IRPP Tunisia · withholding tax on salaries Tunisia · CNSS contribution rates Tunisia · social security contributions Tunisia · social solidarity contribution CSS · employer cost Tunisia · cost of hiring an employee in Tunisia · payroll taxes Tunisia · employer charges Tunisia · TFP vocational training tax · FOPROLOS · work-accident insurance rate · 13th month salary Tunisia · payslip Tunisia · payroll in Tunisia · payroll outsourcing Tunisia · hiring in Tunisia · fully exporting company Tunisia · offshore company payroll Tunisia · Tunisia Finance Law 2026 salaries
Our Team