International treaty
Tunisia: tax treaties
Tax treaties and related documents between the UK and Tunisia.
Documents
Details
The double taxation convention entered into force on 20 January 1984.
It is effective in Tunisia from 1 January 1985 and in the UK from:
- 1 April 1985 for Corporation Tax
- 6 April 1985 for Income Tax and Capital Gains Tax
Synthesised text of the Multilateral Instrument and the 1982 UK-Tunisia Double Taxation Convention — in force
The 1982 UK-Tunisia Double Taxation Convention has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 1982 UK-Tunisia Double Taxation Convention.
It is effective in the UK and Tunisia from 1 January 2024 for taxes withheld at source.
It is effective in the UK from:
- 1 April 2024 for Corporation Tax
- 6 April 2024 for Income Tax and Capital Gains Tax
It is effective in Tunisia from 1 May 2024 for other taxes.
Updates to this page
Published 2 January 2014
Last updated 25 September 2025
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Synthesised text of the Multilateral Instrument and the 1982 UK-Tunisia Double Taxation Convention — in force has been added.
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First published.