Between 2023 and 2025, Tunisia ranked first in Africa for tax pressure, with a rate of 34% of GDP, well above the continental average of 16.1%.
Revenue comes mainly from income taxes (23%) and social contributions. Despite an increase in corporate tax revenue, the budget deficit was reduced to 8.9 billion Tunisian Dinars (TND) by the end of 2025, according to an OECD note on Tunisia.
Key points on Tunisia’s public revenue (2025 report):
Tax pressure: 34% of GDP in 2023, the highest level among the 38 African countries studied.
Revenue structure: 23% of tax revenue comes from personal income tax (IRPP) in 2023.
Non-tax revenue: Represented 3.8% of GDP in 2023 (below the African average of 5.9%), driven by rents and royalties (1.9% of GDP).
Budget deficit: The deficit reached TND 8,975.1 million in 2025, according to preliminary budget execution results.
Economic growth: GDP grew by 2.5% in 2025.
2025 measures: The 2025 Finance Law introduced a new personal income tax scale, with rates up to 33%.
Tunisia continues to stand out for its strong mobilization of domestic resources, largely supported by social security contributions and a high tax burden, placing the country ahead of Seychelles and Morocco.
