Tunisia capital gains tax calculator
Tunisia taxes securities gains at a final rate set by how long you held them and whether the shares were listed: 10% for listed shares before the year after acquisition, exempt after; 15% for unlisted shares and fund units before that edge, 10% after. Property pays 15% within five years of possession and 10% after, or 10% if inherited.
Work out the tax on a share, fund unit or property disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator applies the two holding edges, indexes a real-estate cost base at 10% per year of holding, nets losses only within the same rate, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-19, from the consolidated Code de l’IRPP et de l’IS on JIBAYA and the sources each record cites.
Current rules
The rates behind the number
The securities and property rates by year
| Tax year | Listed shares (before the edge) | Listed shares (after the edge) | Unlisted shares & fund units (before) | Unlisted shares & fund units (after) | Property |
|---|---|---|---|---|---|
| 2021 | 10% | Exempt | 10% | 10% | 15% within 5 years / 10% after |
| 2022 | 10% | Exempt | 10% | 10% | 15% within 5 years / 10% after |
| 2023 | 10% | Exempt | 15% | 10% | 15% within 5 years / 10% after |
| 2024 | 10% | Exempt | 15% | 10% | 15% within 5 years / 10% after |
| 2025 | 10% | Exempt | 15% | 10% | 15% within 5 years / 10% after |
| 2026 | 10% | Exempt | 15% | 10% | 15% within 5 years / 10% after |
| 2027 (planning) | 10% | Exempt | 15% | 10% | 15% within 5 years / 10% after (unchanged) |
Rules and exemptions
| Rule | Value |
|---|---|
| Holding edge on securities | A disposal is before the expiry of the year following the year of subscription or acquisition when it occurs on or before 31 December of the year after acquisition; from 1 January of the year after that it is after the edge. |
| Listed shares (BVMT) after the edge | Exempt (code article 41(17)) |
| Annual securities deduction | TND 10,000 through 2022; abolished for disposals from 1 January 2023 |
| Real-estate holding edge | 15% within the five years from the date of possession; 10% after five years or for inherited property |
| Real-estate cost indexation | Acquisition cost increased by justified expenses and 10% per year of holding (360-day year, DGI note commune 7/2013) |
| First dwelling | The first disposal of a single dwelling of no more than 1,000 m2 is outside the charge; from 2023 the sale price must be under TND 500,000 |
| 2.5% withholding | Withheld by the buyer in the set cases; a credit against the final tax, refundable if it exceeds it |
| Losses | Same-year securities losses net only within the same rate; a loss on an exempt security is not deductible; no carryforward |
| Crypto | No sourced rule and no rate; the calculator reports the gain but does not tax it |
Source records retrieved 2026-09-19; each table links back to the authority page above. Crypto has no sourced Tunisian rule, so the calculator reports crypto disposals without applying a rate.
Questions
Tunisia capital gains questions
How much is capital gains tax in Tunisia?
It depends on what you sold and how long you held it. Shares listed on the Bourse des Valeurs Mobilieres de Tunis pay a final 10% when sold on or before 31 December of the year after acquisition, and are exempt after that. Unlisted shares, parts sociales and fund units pay 15% before that edge and 10% after it. Real estate pays 15% within the five years from possession and 10% after five years or if the property was inherited.
What is the one-year edge?
The law measures it in calendar years, not days: a disposal is before the expiry of the year following the year of subscription or acquisition when it happens on or before 31 December of the year after acquisition. A share bought in 2025 is before the edge through 31 December 2026 and after it from 1 January 2027.
How are capital losses treated?
Same-year securities losses reduce the year's securities gains only within the same rate: losses on disposals after the edge reduce the 10% gain and losses on disposals before the edge reduce the 15% gain. A loss on a security whose gain is exempt is not deductible, real-estate losses are not netted, and Tunisian law carries no capital loss forward.
What are the capital gains tax rates in Tunisia?
Tunisia taxes an individual's gains on securities not attached to a professional balance sheet at a final (liberatoire) income-tax rate. For disposals from 1 January 2023, code article 44 III(3) applies 10% to shares listed on the Bourse des Valeurs Mobilieres de Tunis transferred before the expiry of the year following the year of subscription or acquisition, and to unlisted shares, parts sociales, parts des fonds and related rights transferred after that expiry; 15% applies to unlisted shares, parts sociales, parts des fonds and related rights transferred before that expiry. Article 41(17) of the code exempts listed shares transferred after that expiry. Sources: the consolidated code (https://jibaya.tn/wp-content/uploads/2025/07/code-IS-et-IRPP-francais-1.pdf) and DGI note commune 3/2023 (https://jibaya.tn/wp-content/uploads/2024/02/Note-Commune-N%C2%B003-1.pdf).
What is the holding edge on securities?
The holding edge is a calendar edge, not a day-count anniversary: a disposal is before the expiry of the year following the year of subscription or acquisition when it occurs on or before 31 December of the year after acquisition, and after that expiry from 1 January of the following year (code article 44 III(3)).
How is the tax on property gains worked out?
Real-estate gains are a separate income category (revenus fonciers). Code article 44 III(1) applies 15% where the transfer occurs within the five years from the date of possession, and 10% where it occurs after five years or where the property is inherited. The taxable gain is the declared sale price less the acquisition cost increased by justified expenses and by 10% per year of holding (article 28 IV); DGI note commune 7/2013 (https://jibaya.tn/wp-content/uploads/2024/02/Note-commune-n-07-2.pdf) works the 10% as an adjustment of cost plus 10% times the days held over a 360-day year.
How do losses work, and can they be carried forward?
Same-year securities losses reduce the year's securities gains, but only within the same rate: losses on disposals after the one-year edge reduce the 10% gain and losses on disposals before the edge reduce the 15% gain. A loss on a security whose gain is exempt is not deductible. The code provides no carryforward of capital losses, so the calculator carries none. Source: DGI note commune 3/2023 (https://jibaya.tn/wp-content/uploads/2024/02/Note-Commune-N%C2%B003-1.pdf).
Is there a first-dwelling or main-residence exemption?
The charge does not apply to a transfer to a spouse, ascendants or descendants, to the holder of a priority right inside land-reserve perimeters, in an expropriation for public utility, or to the first disposal of a single dwelling of no more than 1,000 square metres in total including outbuildings. From 1 January 2023 the dwelling exemption also requires the declared (or revised) sale price to be under TND 500,000. Source: code article 27 second paragraph (as amended by article 43-2 of decree-law 2022-79).
What is the 2.5% withholding on a property sale?
On transfers of immovable property and real-estate company rights the buyer withholds 2.5% of the sale price in the cases set by article 46 of the 2013 finance law; the amount is a credit against the final real-estate gain tax and any excess is refundable on request, so it is not a separate charge. Source: DGI note commune 7/2013 (https://jibaya.tn/wp-content/uploads/2024/02/Note-commune-n-07-2.pdf).
Are crypto and foreign-exchange gains taxed?
No provision of the code taxes crypto-assets, and no rate or holding rule for them was located: the calculator does not extend the securities rates to crypto by analogy and flags it instead. Foreign-currency deposit and security interest is exempt (code article 41). The securities capital-gain declaration is filed by 25 February of the year following the disposals; real-estate gains are declared within three months of the transfer. Sources: https://jibaya.tn/wp-content/uploads/2025/07/code-IS-et-IRPP-francais-1.pdf, DGI note commune 3/2023 (https://jibaya.tn/wp-content/uploads/2024/02/Note-Commune-N%C2%B003-1.pdf) and https://taxsummaries.pwc.com/tunisia/individual/other-taxes.