Five measures, five different rankings
A bank can be the largest without being the most profitable, or the most solid. This page therefore ranks 10 of the 12 banks listed on the Tunis Stock Exchange measure by measure, for the first half of 2026:
- size, by customer deposits;
- growth, by the change in net banking income;
- profitability, by ROE;
- risk, by the cost of risk relative to net banking income;
- solvency, by the total capital ratio.
By size, BIAT collects the most deposits and BNA lends the most
Size is read first in customer deposits, the main resource of a commercial bank. The table ranks them at 30 June 2026, in millions of dinars:
| Bank | Customer deposits (MDT) | Customer loans (MDT) | Loans / deposits |
|---|---|---|---|
| 1. BIAT | 23 022 | 13 209 | 57.4% |
| 2. BNA | 15 393 | 14 548 | 94.5% |
| 3. STB Bank | 12 973 | 8 720 | 67.2% |
| 4. Attijari Bank | 11 970 | 6 888 | 57.5% |
| 5. BH Bank | 10 210 | 10 350 | 101.4% |
| 6. Amen Bank | 9 332 | 7 574 | 81.2% |
| 7. UIB | 7 186 | 6 480 | 90.2% |
| 8. Banque de Tunisie | 6 807 | 6 588 | 96.8% |
| 9. ATB | 6 607 | 4 968 | 75.2% |
| 10. UBCI | 4 271 | 4 031 | 94.4% |
The ranking changes with the measure of size. By customer loans, BNA moves ahead of BIAT. The loans-to-deposits ratio says how far deposits already fund lending: it is read, not ranked. The Funding section of the banks note reads it bank by bank.
By growth, Amen Bank increases its net banking income the most
Growth is read in net banking income (NBI), the bank's revenue before its expenses and its cost of risk. The table ranks the banks by the change in their NBI between the first half of 2025 and the first half of 2026:
| Bank | NBI H1 2026 (MDT) | Change vs H1 2025 |
|---|---|---|
| 1. Amen Bank | 362.4 | 17.7% |
| 2. Banque de Tunisie | 292.1 | 11.8% |
| 3. UBCI | 194.9 | 10.9% |
| 4. ATB | 187.0 | 9.2% |
| 5. BH Bank | 345.7 | 8.7% |
| 6. UIB | 273.8 | 5.9% |
| 7. Attijari Bank | 374.8 | 5.1% |
| 8. BNA | 560.1 | 4.3% |
| 9. BIAT | 802.7 | 1.9% |
| 10. STB Bank | 313.7 | −10.5% |
Only one bank sees its NBI fall: STB Bank. The Net banking income section of the banks note says where this revenue comes from.
By profitability, BIAT and Attijari Bank exceed a 22% ROE
Profitability is read in ROE, net income relative to shareholders' equity. The half-year result is multiplied by 2 to give an annual order of magnitude, for reference only. The cost-to-income ratio, the share of NBI absorbed by expenses, is given alongside:
| Bank | Annualised ROE | Cost-to-income ratio |
|---|---|---|
| 1. BIAT | 22.8% | 46.4% |
| 2. Attijari Bank | 22.7% | 50.9% |
| 3. Amen Bank | 18.8% | 35.3% |
| 4. BNA | 12.9% | 38.0% |
| 5. Banque de Tunisie | 12.7% | 34.6% |
| 6. UBCI | 10.2% | 64.7% |
| 7. UIB | 9.6% | 54.1% |
| 8. BH Bank | 2.2% | 47.2% |
| 9. STB Bank | 1.4% | 60.0% |
| 10. ATB | −9.2% | 74.3% |
The lowest cost-to-income ratio does not belong to the bank with the highest ROE. The ROE section of the Lectures note breaks ROE down into return on assets and leverage.
By cost of risk, the spread runs from 2.2% to 42.4% of NBI
The cost of risk is the share of revenue the bank sets aside for loans that may not be repaid. The table ranks the banks from the lowest cost to the highest, relative to NBI:
| Bank | Cost of risk / NBI, H1 2026 | Cost of risk / NBI, H1 2025 |
|---|---|---|
| 1. BIAT | 2.2% | 6.0% |
| 2. UBCI | 5.8% | 3.5% |
| 3. Attijari Bank | 5.9% | 3.7% |
| 4. UIB | 9.3% | 10.5% |
| 5. Banque de Tunisie | 10.0% | 12.9% |
| 6. Amen Bank | 15.9% | 16.9% |
| 7. BNA | 17.9% | 18.9% |
| 8. ATB | 36.7% | 19.1% |
| 9. STB Bank | 41.9% | 44.3% |
| 10. BH Bank | 42.4% | 25.1% |
A low cost of risk over one half-year does not, on its own, mean a sound loan book: it is read with classified loans and their coverage. The Risk section of the banks note and section 4 of the Lectures note give the two measures.
By solvency, BNA has the highest ratio
Solvency measures the bank's capacity to absorb losses with its own funds. Banks do not publish their ratio at the same date: the table uses the latest official ratio, and gives its date:
| Bank | Total capital ratio | Tier 1 | Date of ratio |
|---|---|---|---|
| 1. BNA | 22.13% | 19.07% | 31/12/2025 |
| 2. Amen Bank | 16.85% | 12.47% | 31/12/2025 |
| 3. Banque de Tunisie | 16.23% | n.a. | 31/12/2025 |
| 4. BIAT | 15.81% | 10.50% | 31/12/2025 |
| 5. BH Bank | 15.8% | 13.28% | 31/12/2025 |
| 6. STB Bank | 15.68% | 12.80% | 31/12/2025 |
| 7. UBCI | 14.55% | n.a. | 31/12/2025 |
| 8. Attijari Bank | 13.89% | 11.32% | 30/06/2026 |
| ATB | n.a. | n.a. | n.a. |
| UIB | n.a. | n.a. | n.a. |
For ATB and UIB, no recent enough ratio is published: the rows stay empty rather than filled with an old figure. The Capital adequacy section of the banks note gives the detail.
What the five rankings say together
No bank leads all five rankings. BIAT leads by deposits, by ROE and by the lowest cost of risk. It is ninth out of 10 by NBI growth. Amen Bank leads by growth, BNA by solvency.
Adding up these ranks would make no sense: a well-capitalised bank can carry more risk, a fast-growing bank may already be drawing heavily on its deposits. This is why the comparison grid of the banks note reads five dimensions separately, with no overall ranking.
Key points
- A ranking of Tunisian banks depends on the measure chosen.
- No listed bank leads on all five measures in the first half of 2026.
- Each ranking links to the note that explains it.
Further reading: the note Tunisian listed banks, H1 2026; the note Lectures, what net banking income and net profit do not say; the brief on net interest margin.
Sources: individual interim financial statements at 30 June 2026 published with the Financial Market Council (CMF); for capital adequacy, the latest ratio published with the CMF, in the financial statements or the annual report. The data: banks note (CSV), with its conventions; Lectures note (CSV), with its conventions.