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LEONARD&CIRMAN

Real Estate Broker & Luxury

Contact us via WhatsApp

leonardcirman@leonardcirman.com

+216 54774826

leonardcirman@leonardcirman.com

ITALIAN PENSIONERS

HAPPY IN TUNISIA

Assistance with transferring the residency of Italian pensioners and citizens to Tunisia.

LEONARD & CRIMAN 

Through its Italian office and the Hammamet office, it is able to offer Italian retirees all the assistance and consultancy services needed to transfer their residence to Tunisia.

leonardcirman@leonardcirman.com

PROFESSIONAL ASSISTANCE FOR TAX RESIDENCY TRANSFER TO TUNISIA

Transferring your tax residency to Tunisia means gaining access to a favorable tax regime provided by the Personal Income Tax Code (IRPP), art. 52 and following, and protected by the Convention between Italy and Tunisia for the avoidance of double taxation (signed on May 16, 1979, and ratified by Law 574/1982).

Key Aspects of the Convention and Legislation

• Article 18 of the Convention: Pensions and other similar remuneration paid to a resident of a contracting state in respect of past private employment are taxable only in the state of the beneficiary’s residence.
• Article 23 of the Convention: This article governs the elimination of double taxation, ensuring that income taxed in Tunisia is not taxed again in Italy.
• IRPP Code (art. 52): Tunisian law provides a flat-rate deduction of 80% on foreign pension income transferred to the country. Only the remaining 20% is subject to taxation according to the current IRPP rates.

Tunisia IRPP Rates – 2025 Brackets

• 0% up to 5,000 DT
• 26% from 5,001 to 20,000 DT
• 28% from 20,001 to 30,000 DT
• 32% over 30,000 DT

Practical Example of Favorable Taxation

• Annual gross pension: € 30,000.00
• Average annual exchange rate: 1 € = 3.3 DT
• Pension in DT: € 30,000 × 3.3 = 99,000 DT
• Non-taxable portion (80% – IRPP Code art. 52): 79,200 DT
• Taxable portion (20%): 19,800 DT

Tax Calculation:

• Up to 5,000 DT → 0% = 0 DT
• From 5,001 to 19,800 DT → 26% = 3,834 DT

Total Tax: 3,834 DT ≈ € 1,162 Net Available: € 30,000 – € 1,162 ≈ € 28,838

📌 Result: The pensioner keeps approximately 96% of their gross pension, in full compliance with Tunisian law and the Italy–Tunisia Convention (arts. 18 and 23).

Italy vs. Tunisia Comparison for a € 30,000 Annual Gross Pension

• Annual Gross Pension: Italy: € 30,000 / Tunisia: € 30,000
• Total Taxes: Italy: ≈ € 7,500* / Tunisia: € 1,162
• Annual Net Available: Italy: € 22,500 / Tunisia: € 28,838
• Annual Tax Savings: € 6,338 (+28%) in Tunisia
• Average Cost of Living: Italy: 100% / Tunisia: ≈ 33%
• Real Purchasing Power: in Tunisia ≈ 3 times higher

*Italy calculation based on the effective average IRPEF rate for the pensioner bracket (including surcharges).

Real Example of Average Monthly Expenses in Tunisia (Hammamet)

• Rent for a quality apartment: € 400
• Monthly food expenses: € 250–300
• Utilities (electricity, water, internet): € 60–80
• Domestic services / extras: € 80–100 ➡ With € 1,000 per month, a very high standard of living can be maintained.

Assistance Procedure (Summary)

1. Preliminary analysis of personal and tax status (residency >183 days/year and center of vital interests).
2. Strategic planning compliant with the IRPP Code and the Italy–Tunisia Convention.
3. Opening of financial instruments for receiving foreign income.
4. Formalization of tax resident status.
5. Registration of the new residency and activation of the foreseen benefits.
6. Management of annual declaration requirements.

Direct Contacts in Italian

• Verona Office (Italy): Mr. Emanuel
• Hammamet Office (Tunisia): Mrs. Manel

Our technical-legal and tax expertise, combined with verifiable references, guarantees a safe, compliant, and confidential transfer, maximizing your purchasing power and quality of life.

WHY TUNISIA?

The main reasons are related to very favorable economic conditions, such as the tax exemption of pensions or life annuities, the low cost of living, social security, and the Mediterranean climate (dry heat and mild winters).

WHAT WE DO

We will follow and assist you in all phases up to your final move to Tunisia. Our experts will take care of the following for you:

•       Initial consultation and explanation of the entire process with evaluation of possible solutions.

•       Tax exemption

•       Opening a bank account

•       Residence permit

•       Residence transfer

•       Registration of rental or home purchase contract

•       A.I.R.E. registration

•       Registration with CNAM

•       Renewal of residence permit

•       Certificate of existence

•       Income declaration

•       Property search

•       Spid and Pec services

PROPERTIES IN ITALY

If you own a house in Italy, through our Agency based in Italy (Verona and Milan), we will also take care of the management of your property in Italy. You can sell or rent with our Agency in complete safety and on advantageous terms. 

If you are renting, we can manage relations with your landlord to obtain an early termination or a sublease.