Tunisia
Taxed as BNC professional income on the progressive IRPP scale up to 40% (plus 0.5% solidarity) after expenses, or ~0.5-1% of turnover under the auto-entrepreneur regime below TND 75,000. Self-employed also owe ~14.71% RSI social contributions.
Non-commercial professional income (BNC) under IRPP - business/professional income, not capital gains.
IRPP progressive 0-40% (2025) on net BNC profit, plus a 0.5% Social Solidarity Contribution. The auto-entrepreneur regime (turnover under TND 75,000) taxes ~0.5-1% of turnover.
Self-employed (BNC) pay RSI/CNSS contributions ~14.71% of income; auto-entrepreneurs pay a small fixed annual contribution.
BNC professionals file the annual IRPP return (due 25 June) deducting actual expenses; small operators may use the auto-entrepreneur or forfaitaire regime.
No specific crypto tax law; USDC payouts are converted to TND and taxed as professional income on receipt under general IRPP rules.