Tax rules for LLCs and entrepreneurs

🔹 For a Limited Liability Company (LLC):

Salary: Tax is paid at a rate of 10%, with contributions of 19.90% and 16.15% for amounts exceeding the highest monthly base (441,140 dinars).
Corporate Tax: A tax rate of 15% is applied to the earned profit.
Dividends: Income from dividends is taxed at a rate of 15%.
Personal Income Tax: Salary is taxed at progressive rates of 10% and 15%.

🔹 For Entrepreneurs:

Personal Salary: The entrepreneur can choose to pay themselves a salary, which is subject to a tax rate of 10% and contributions of 36.05%, or 25% if employed by another employer.
Profit Tax: If the entrepreneur does not pay themselves a salary, tax is paid on taxable profit at a rate of 10%.
Personal Income Tax: Just like for LLCs, personal salary and profit for entrepreneurs are subject to annual personal income tax with progressive rates of 10% and 15%.

💡 Effective tax rates may be lower due to available incentives, but they are often not accessible at the beginning of the business.

Understanding tax policies and planning your tax obligations properly is essential for minimizing costs and choosing the most advantageous business structure. If you need help with making the right choice, feel free to reach out to our experts!

TAX INTERNATIONAL – YOUR TRUSTED PARTNER FOR TAX & ACCOUNTING!

Looking for a reliable financial advisor? We’re here to help! Our expertise ensures smooth business operations, tax optimization, and professional administrative support.

Our Services: Accounting services
Tax consulting
Company and business registration
Payroll calculation
Freelance tax management
Invoice issuing and administrative support