Your company is registered: congratulations. From now on, though, the tax and accounting calendar applies, even if you haven't sold anything yet. A return missed in the first year means a penalty, and sometimes a nasty surprise when opening a bank account or applying for a label.
This guide sums up the obligations of a newly created SARL or SUARL in Tunisia: what to keep, declare and file, and when, based on the texts and the calendar published by the General Tax Directorate (DGI).
In short
- Every month: the monthly return (VAT and withholding tax in particular), to be filed even with no activity. According to the DGI calendar, it's due around the 20th of the following month for e-filers, and around month end for others.
- Every quarter: CNSS contributions if you have employees, by the 15th of the month after the quarter.
- Every year: the annual corporate income tax return (25 March for a year ending 31 December), the partners' meeting, and filing the financial statements with the RNE by the 7th month after year end.
- Compliant bookkeeping is mandatory from day one.
The first-year calendar at a glance
| Frequency | Obligation | Deadline | Source |
|---|---|---|---|
| Monthly | Monthly return (VAT, withholding tax…) | Around the 20th of the following month (e-filers); around month end (others) | DGI calendar |
| Quarterly | Salary declaration and CNSS contributions | 15th of the month after the quarter | CNSS |
| Annual | Corporate income tax return | 25 March (year ending 31 December) | DGI calendar |
| Annual | Partners' meeting approving the financial statements | At least once a year | Commercial Companies Code, art. 147 |
| Annual | Filing financial statements with the RNE | By the 7th month after year end (31 July for a 31 December year end) | Law no. 2018-52, art. 32 |
Exact dates shift slightly each month. The DGI publishes its tax calendar and states that when a deadline falls on a Sunday or public holiday, the return can be filed the next working day without penalty.
1. Keep accounts from day one
Every company must keep accounts that comply with business accounting law, as the back of the tax identification card points out. In practice, that means:
- recording all income and expenses, with their supporting documents;
- preparing an inventory, financial statements and a management report every year.
Article 147 of the Commercial Companies Code provides a fine of 500 to 5,000 TND for managers who don't prepare the inventory, balance sheet or management report for each financial year. Choosing an accountant at creation isn't a luxury.
2. The monthly return, even with no activity
Every month, the company files a monthly return covering in particular the VAT collected and deductible, and withholding tax (on salaries, fees, some rents).
Two rules to remember:
- File even if you haven't sold anything. The back of the tax identification card states that returns must be filed on time even when exempt, to avoid late penalties.
- Your VAT code is on the tax identification card: it shows whether your invoices must include VAT. See our article on the matricule fiscal in Tunisia.
According to the DGI calendar, companies using the remote filing and payment system have an earlier deadline (for example 23 March or 21 September 2026) than others (for example 30 March or 28 September 2026).
3. Social contributions if you hire
From the first employee, the company must be registered with the CNSS within the month after hiring, then declare salaries and pay contributions every quarter, by the 15th of the following month. According to the CNSS, the overall general-scheme rate is 25.75% (16.57% employer, 9.18% employee). Everything is covered in our article on CNSS registration for a new company.
4. The annual corporate income tax return
For a financial year ending 31 December, the annual corporate income tax return is due by 25 March of the following year, according to the calendar published by the DGI.
In later years come provisional instalments, calculated on the previous year's tax: the DGI sets, for example, the second instalment for 25 September. The applicable tax rate depends on your activity and regime: have your accountant confirm it rather than relying on a rate read online.
If your company gets the Startup label, it's exempt from corporate income tax while the label is valid, but it must still file its returns. See our guide to the Startup Act in Tunisia.
5. The annual meeting and filing the financial statements
Two company-law obligations close the financial year:
- The partners' meeting. Article 147 of the Code penalises a manager who doesn't call the meeting at least once a year, or who doesn't send partners the financial statements, management report and draft resolutions one month beforehand. In a SUARL, the sole partner signs their decisions, entered in a special register initialled by the court registry.
- Filing with the RNE. Under article 32 of law no. 2018-52 on the National Business Register, companies must file their financial statements with the register no later than the seventh month after year end, along with an updated list of partners. Filing is online, and late filing triggers a penalty.
The first-year trap
The first financial year is often short (from creation to 31 December) and quiet. That's exactly when things get missed: no turnover, so "nothing to declare". Yet every missed monthly return and every late filing brings penalties, and an irregular tax position can later block a certificate, financing or a label.
The simplest solution: hand the bookkeeping and returns to an accountant from the start. That's why our Complete Pack includes an introduction to an accounting partner and CNSS registration: see our pricing.
Frequently asked questions
What are a new company's tax obligations in Tunisia?
A monthly return (VAT, withholding tax), the annual corporate income tax return (25 March for a year ending 31 December), and, if you have employees, CNSS declarations and contributions every quarter.
Do you need to file a monthly return with no turnover?
Yes. Returns must be filed on time even with no activity or when exempt, to avoid late penalties.
When is the annual corporate income tax return due?
By 25 March of the following year for a financial year ending 31 December, according to the General Tax Directorate's calendar.
When must financial statements be filed with the RNE?
No later than the seventh month after year end, so 31 July for a 31 December year end, under article 32 of law no. 2018-52. Filing is done online.
Does a SARL have to have an accountant?
The law requires compliant accounts and annual financial statements, with a fine for the manager if not. An accountant isn't always mandatory, but it's the safest way to meet these obligations from the first year.
Want to start with an accountant already in place? Tell us about your project. And if your company isn't created yet, start with our list of documents to create a SARL.
Sources
- General Tax Directorate calendar of tax deadlines — La Presse de Tunisie, 28 February 2026 (in French)
- Tax: the dates to remember in September 2026 (DGI calendar) — Managers (in French)
- Law no. 2018-52 of 29 October 2018 on the National Business Register, article 32 — Legislation-securite.tn (in French)
- Commercial Companies Code, 2022 edition, article 147 — Official Printing Office, via the CMF (in French)
- Tax identification card template and taxpayer obligations — Ministry of Finance (in French)
- Contribution base, rates and payment — CNSS (in Arabic)
