Payroll Calculation in Tunisia 2026: CNSS Rates, IRPP Scale and Worked Examples
CNSS rates 2026, IRPP 6-bracket scale, allowances and family deductions: everything you need to calculate a compliant payslip in Tunisia.
Payroll Compliance Lead, Mawered
Nour oversees payroll compliance for Mawered's engines covering Tunisia, Morocco and France. Before joining Mawered, she spent 7 years supporting SME CNSS and IRPP declarations at a Tunisian accounting firm.
Calculating a compliant payslip in Tunisia requires mastering two interdependent systems: CNSS (social security) and IRPP (personal income tax). An error on either triggers a tax or social audit with 10% penalties. This guide details the 2026 rates, step-by-step calculation method, and worked examples for different employee profiles.
CNSS Rates 2026
- Employee contribution: 9.18% of gross salary
- Employer contribution: 16.57% of gross salary
- AT/MP (workplace accidents): 0.40% to 4.00% employer-only, by sector
- No CNSS ceiling — calculated on full gross salary regardless of income level
IRPP Scale 2026 (6 brackets)
- 0–5,000 TND/year: 0%
- 5,001–10,000: 26%
- 10,001–20,000: 28%
- 20,001–30,000: 32%
- 30,001–50,000: 34%
- Above 50,000: 35%
Standard professional expense allowance: 10% of gross annual income, capped at 2,000 TND/year. Family deductions: 300 TND/year (head of household) + 100 TND per dependent child (up to 4 children).
See the French version for fully worked calculation examples (single employee at 2,000 TND gross; married with 2 children at 3,500 TND gross).
See also: HR Software Buyer's Guide Tunisia 2026 — Mawered payroll module
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