Zied Triki, deputy secretary general of the National Council of the Order of Accountants of Tunisia, spoke on Friday, November 14, 2025, in the program Moutabaat Iktissadia on Tunisian National Radio to detail the terms and advantages of the annual income declaration for individuals.
All these obligations and advantages concern the Personal Income Tax (IRPP).
The official deadline for declaring the income of individuals receiving only salaries or pensions is set for December 5, 2025, for income for the year 2024. For income for the year 2025, the deadline will be December 5, 2026 », specified Mr. Triki.
For taxpayers with additional income — property income, stock income or agricultural income — the deadline differs. For example, for rental income, the deadline is February 25, 2026. It is therefore important to distinguish the types of income in order to meet deadlines and avoid penalties.
Mr. Triki insisted on the need for each taxpayer to complete their declaration personally, even if the employer calculates and withholds taxes from wages. “ The declaration is an individual act, it does not replace the calculations of the administration or the employer. It allows you to benefit from all rights and regularize any differences. “, he explained.
He also drew attention to frequent errors: some employees do not declare their income for several years, which complicates regularization and can lead to financial sanctions.
The Deputy Secretary General recalled that tax advantages are provided depending on the family situation and the taxpayer’s expenses:
- Taxpayers who are married and have children benefit from additional deductions from their taxable income.
- People who have taken out a home loan can deduct the interest paid on this loan from their taxable income, thus reducing the amount of taxes payable.
« Even if the employer does not take into account certain elements such as real estate credit, the taxpayer can correct his declaration to benefit from it “, he added.
Zied Triki stressed that the main advantage of the annual declaration lies in transparency and the possibility of regularizing one’s tax situation. He insisted: “ Declaring does not necessarily mean paying immediately. There may be a surplus or an adjustment to be made, but the important thing is to have a regular and compliant situation ».
In conclusion, Mr. Triki recalled the importance of consulting accountants to ensure the accuracy of declarations, particularly for taxpayers with multiple or complex incomes. He also insisted on respecting deadlines and completeness of information to benefit from tax advantages and avoid penalties.
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