DT19003 - Tunisia: Dividends

The Tunisian tax deducted from dividends paid by a Tunisian company at the agreement rate of 20 per cent (12 per cent if the recipient is a United Kingdom resident company controlling directly at least 25 per cent of the voting power in the company paying the dividend) qualifies for credit as a direct tax (see INTM164010(c)).

The reductions to the above rates are not given if the dividends are effectively connected with (seeINTM153110 fifth sub-paragraph) a permanent establishment or fixed base which the recipient has in Tunisia.