Tunisians, Britons, Germans, Belgians, French and at least one Irish citizen were among those killed in the attack, claimed by Islamic State (ISIS).
Islamic State (IS) militants on Saturday claimed responsibility for the Tunisia attack.
In a statement released on Twitter, the group identified the gunman as Abu Yahya al-Qayrawani, describing him as a "soldier of the caliphate" and most of the killed as "subjects of states that make up the crusader alliance fighting the state of the caliphate".
Read More: Tunisia beach resort massacre kills 39
The gunman Abu Yahya al-Qayrawani, who was a student and not known to authorities, was shot dead by police.
This was the second terror attack on foreign tourists in Tunisia since March 18 when militants killed 24 people, 20 of them foreign tourists at the Bardo Museum in capital city of Tunis. ISIS subsequently claimed responsibility.