How to Register a Sole Proprietorship (Entreprise Individuelle) in Tunisia

Registering as a sole proprietor in Tunisia (known as entreprise individuelle or personne physique) is one of the simpler ways to go into business. You don’t need minimum share capital, formal statutes, or the complexity of a company structure. That makes it appealing for freelancers, small shops, or consultants.

But a simpler structure also means you assume full liability, must follow tax, social, and administrative rules from the start, and you may have fewer protections than with a limited company.

In this guide, we’ll take you through what you need to know to set up as a sole proprietor in Tunisia.

Disclaimer: This article is for informational purposes only and is not a substitute for legal advice. Please always check official sources or seek professional guidance before taking action.

What is a sole proprietorship in Tunisia?

In Tunisia, a sole proprietorship is often called entreprise individuelle or personne physique. Sometimes also “freelance” when doing independent professional work. Unlike companies (SARL, SUARL, etc.), an entreprise individuelle is owned and managed by one person, without a separate legal identity. Your business and personal assets are legally intertwined, which means you are personally liable for business obligations.

How does a sole proprietorship (entreprise individuelle) work in Tunisia?

Here’s a snapshot of how the sole proprietor model works in Tunisia: what authority you register with, how taxes apply, what responsibilities you bear, and where the main trade-offs lie.

Entreprise individuelle vs Limited Liability Company in Tunisia

If you’re deciding whether to stay as a sole proprietor or form a company (like SARL or SUARL), this comparison will help you pick what fits best.

Here’s what to compare if you're choosing between going solo or setting up a corporate structure.

Step-by-step guide: How to register a sole proprietorship in Tunisia

Here are the key steps, in order, to set up an entreprise individuelle in Tunisia.

Step 1: Confirm your eligibility

Make sure you’re a natural person (not a company), of legal age, and have a Tunisian identity document (or a valid permit for foreigners). If you are foreign, ensure your residency or work permit allows you to operate independently. Also, verify whether your planned business activity requires special qualifications or permissions.

Step 2: Choose your business name and address

Decide whether you’ll operate under your own name or use a trade name. If using a trade name, check with the National Institute of Standardization and Industrial Property (INNORPI) or RNE for name availability. Secure an address for the business—your own residence, rented space, or domiciliation.

Step 3: Declare your existence to the tax office (Déclaration d’existence)

You must file a declaration of existence at the local Service des Impôts (tax office). This declares that you intend to carry out an activity as an entreprise individuelle and triggers your registration under the tax regime. This is an early tax administrative requirement.

Step 4: Register with the Commercial Registry / National Register of Enterprises (RNE)

After the declaration, you must register with the Registre National des Entreprises (RNE). This gives your business official legal recognition. You’ll provide identification, trade name (if any), address, the description of your activity, jurisdiction (tribunal de commerce), and other formal details.

Step 5: Obtain your fiscal ID and “patente”

You’ll receive a fiscal identifier (“identifiant fiscal”) and need to apply for the patente, which is a professional tax/license required for all business activities. This step ensures your business is recognized for tax purposes.

Step 6: Register with social security (CNSS)

If you're running an entreprise individuelle, you must affiliate with the Caisse Nationale de Sécurité Sociale (CNSS) under the regime for non-salaried / independent workers. You’ll need to begin contributions once your activity starts.

Step 7: Set up accounting, bookkeeping & invoicing

Even with simplified regimes, you will need to keep records of your income and expenses. Depending on your turnover and chosen tax regime, maintain receipts, invoices, and possibly simplified or full accounting. Also, ensure invoices contain the required tax elements.

Step 8: Comply with ongoing obligations

Each year, you’ll file your IRPP (income tax of individuals) declaration. If your revenue exceeds thresholds for VAT, you’ll register and file VAT returns. Maintain social contributions. Renew any licences or registrations as needed. If anything about the business changes (address, activity type, etc.), update your registration with RNE and tax authorities.

Financial and tax obligations for sole proprietors in Tunisia

• Personal Income Tax (IRPP): All profits from an entreprise individuelle are taxed under IRPP. Tunisia has progressive tax rates, with top rates reaching about 35%. The lowest bracket includes exempt or zero-tax portions.

• Simplified ("forfaitaire") vs real profit regime: For smaller operations, you may opt for a forfaitaire regime where the taxable base is determined as a fixed percentage of revenues (often when detailed expense tracking is harder). For larger or more complex businesses, you may be obliged to use real profit accounting.

• VAT (TVA): Standard VAT rate is 19%. Reduced rates (13%, 7%) apply to some goods/services. If your turnover passes certain thresholds, you must register for VAT.

• Patente / Fiscal ID: You must indemnify or obtain your “patente” and fiscal identification to operate legally, pay professional taxes, and be recognized for tax and business formalities.

• Social Security Contributions: You must register with CNSS and make contributions for healthcare and retirement (non-salaried regime). Rates and base depend on your declared income or turnover and the legal regime you are in.

• Record-keeping: Maintain all invoices, receipts, and bank statements. Even under simplified regimes, certain documentation is required.

Launch your contracting career and stay compliant with Deel

Registering as a sole proprietor gives you independence, but it also means handling taxes, invoices, and records on your own. Deel’s all-in-one platform helps you manage obligations without the stress. With Deel, you can:

• Automate invoicing and expense tracking with essential Bookkeeping tools
• Create, send, and sign localised work agreements
• Keep accurate records for tax season
• Access expert tax advice and compliance support
• Get paid through multiple payment and withdrawal methods
• Spend your earnings in USD with the Deel Card
• Access funds early with Deel Advance
• Enjoy contractor perks from 150+ partners

Stay independent, without the admin overload. Sign up to Deel for free today.

FAQs

What is the minimum capital required to start an entreprise individuelle in Tunisia?
There is no minimum capital required. You can begin with zero capital.

Do sole proprietors need to register for VAT?
Only if your turnover exceeds the legal threshold. Otherwise, VAT registration is optional. Standard and reduced rates apply depending on goods/services.

How much are standard contributions for Social Security, etc.?
It depends on your income or turnover. The non-salaried regime under CNSS requires contributions tied to declared activity; specifics depend on sector and revenues.

Can a sole proprietor hire employees?
Yes, but once you have employees, you become responsible for their social security, taxes (withholding), and labor law compliance.

How long does it take to register an entreprise individuelle?
For smaller / simpler activities, it can be done relatively quickly – often within a few days to a couple of weeks, provided all documents are ready. Larger operations or ones requiring sectoral permits may take longer.

Can foreign nationals register as sole proprietors in Tunisia?
Yes, foreign natural persons can register, though verifying identity, possibly residency, and ensuring the activity is permitted will come into play.

Do entrepreneurs need a separate business bank account?
Not always strictly mandatory under all regimes, but strongly recommended. It helps separate business vs personal funds, simplifies accounting and compliance.

What happens if I stop operating?
You should inform the tax authority, fire off any final declarations, settle outstanding taxes or social contributions, and deregister your business from RNE / stop your patente / license.

Are there incentives or reduced rates for new sole proprietors?
Yes. There is the “auto-entrepreneur” regime (status auto-entrepreneur) for very small operators with simplified registration, reduced obligations, and simplified tax and social charges, if they meet criteria like a ceiling of turnover, etc.

Can I use Deel as a sole proprietor in Tunisia to get paid by international clients?
Absolutely. Deel supports contractors and sole proprietors in Tunisia. You can issue invoices, receive payments from overseas, and use Deel’s tools to keep the records needed for Tunisian tax and compliance.

Does Deel generate compliant invoices for sole proprietors in Tunisia?
Yes. Deel’s invoicing tools can include required fiscal identifiers, proper tax information, and be structured to meet requirements under IRPP, VAT (if applicable), and regulatory norms.

Can Deel help me with taxes as a sole proprietor in Tunisia?
Yes. Deel provides reports of income, invoices, and payment history, which you can use when filing your IRPP return, VAT returns, and tracking social contributions. While Deel doesn’t replace a local accountant, it simplifies much of the administration burden.