A Tunisian living abroad only declares their foreign income in Tunisia if they become a resident there. Otherwise, only income of Tunisian source is taxed. But tax is only part of the picture. Exchange control follows its own logic, which the 2026 Finance Law, the draft Exchange Code, and international transparency are redrawing.
| 183 days
Annual tax residency threshold (art. 2) |
80 %
Deduction on foreign pensions transferred (art. 37) |
5,868.7 MD
Labor income as of August 20, 2026, up 5.4% |
First filter: residence, never nationality
The article 2 of the Personal Income Tax (IRPP) and Corporate Tax (IS) code subjects to tax the total of their income the persons having in Tunisia a principal dwelling or staying there at least 183 days in the calendar year.
The non-resident is taxed only on their Tunisian-source income: properties, movable capital placed in the country, pensions paid by a Tunisian debtor, activities carried out on site. The calculation is by calendar year since less than 183 days do not confer residency, even if the stay extends into the following year.
The proven non-resident
For the Tunisian truly established abroad, salaries, rents and foreign-source dividends escape the Tunisian IRPP and require no declaration. The Ministry of Finance reminded this on May 16, 2025. No new tax measure targets TREs, exempt from tax attestations on their income earned outside the territory.
The article 52 of the 2026 finance law also exempts them from attaching a foreign residence certificate to their declaration. The macroeconomic stake explains this leniency noting that labor income reached 5,868.7 million dinars as of August 20, 2026, up 5.4%.
This security requires rigorous probative evidence. In terms of exchange, the non-resident is the Tunisian domiciled abroad for at least two years, whose stays have not exceeded 183 days per 365-day period. For the tax advantages reserved for TREs, the cap falls to 120 days.
The shift to resident
