Tax Map · Relocation rankings

Tax residency in Tunisia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• principal residency (domicile) in Tunisia
• stays in Tunisia, continuous or discontinuous, for one or more periods totaling at least 183 days in a calendar year
• civil servant or state employee carrying out duties in a foreign country where they are not subject to personal income tax on global income

Tunisia has no investment or nomad visa; long‑term legal residence for a self‑funded remote worker generally requires first obtaining an approved work contract with a Tunisian employer, then a long‑stay visa and residence card.

Tax residency is based on domicile or 183+ days’ presence, so an individual generally ceases Tunisian tax residence by relocating their main residence abroad and staying under the 183‑day threshold; there is no indication of a continuing domicile-based or citizenship-based tax claim once these conditions are no longer met.

“According to the Tunisian common law, an individual is considered as resident in Tunisia in case one of the below stated criteria is met: - The individual has one's principal residency (domicile) in Tunisia. - The individual has one's principal dwelling abroad but stays in Tunisia, in a continuous or discontinuous way, respectively, for one period or for several periods, the total duration of which is at least equal to 183 days per calendar year.[1] According to Tunisian laws, three criteria are used to indicate that an individual has a habitual residence in Tunisia. 1. Main residence of the person is in Tunisia 2. Principal place of residence (period equal to or more than 183 days during a civil year) 3. Civil servant or state employee carrying out his/her duty in a foreign country, where they aren’t subject to personal income tax on global income.[3]” — Direction Générale des Impôts / Tunisian Ministry of Finance (as summarized in PwC Tunisia Worldwide Tax Summaries)

Estimate — confirm against the linked sources. See methodology.