According to the first draft of the 2026 Finance Bill, proposed by the government to the Assembly of People’s Representatives , the state plans a number of measures, notably authorizing the Central Bank of Tunisia to grant facilities to the Public Treasury up to 11 billion Tunisian dinars, interest-free, repayable over 15 years, including a three-year grace period.
Another measure contained in the bill is the maintenance of the exceptional social solidarity contribution rates of 3% and 4% until 2027, instead of 2025 as previously applied to companies.
The 2026 Finance Law also provides for strengthening the financing of social funds, through a 20 dinar levy on specifications, an increase of 0.100 dinar on mobile phone recharges, a fee on games and contests (via various communication technologies), a fee on invoices of large commercial spaces, a 1.5 dinars for each invoice between 50 and 100 dinars, 2 dinars for each invoice above 100 dinars, a 4% contribution from banks, financial institutions, insurance companies, telecommunications network operators, and car dealers, with a minimum of 10,000 dinars (based on 2025 profits).
Measures for certain public enterprises
The Finance Bill 2026 also includes measures in favor of certain public enterprises, including the Tunisian Sugar Company (STS) and the Gafsa Phosphates Company (CPG).
According to Article 43 of the draft, the Minister of Finance is authorized to cancel 2.757 million dinars of STS debts, as fiscal fines and late payment penalties.
The draft also introduces provisions to support the Gafsa Phosphates Company, to boost its activities and promote investment in company equipment.
Article 41 provides for customs exemptions and the removal of VAT on the import of tools, equipment, materials, and vehicles.
It also cancels VAT on all purchases necessary for CPG’s activities. To benefit from this measure, a certificate must first be obtained from the tax services.
Measures for Communitarian enterprises
The 2026 Finance Law also provides measures in favor of communitarian enterprises to boost development and employment.
Article 25 introduces an amendment to Decree 79 of 2022 concerning deadlines granted to communitarian enterprises to benefit from financial support mechanisms.
It also provides for 35 million dinars from the National Employment Fund, exclusively for the financing line of communitarian enterprises created under Decree 79 of 2022.
New provisions for wealth tax
The 2026 Finance Law introduces significant tax reforms, aiming to strengthen fairness among citizens and modernize tax collection methods.
Article 50 repeals Article 23 of Decree No. 79 of 2022 and replaces it with new measures establishing a clear framework for the wealth tax.
According to the draft, this tax will be collected from January 1 of each year on the assets of natural persons, including assets of their minor children under guardianship. It will cover both immovable and movable property.
The rates are 0.5% for assets between 3 and 5 million dinars, and 1% for those exceeding 5 million dinars.
The tax applies to assets located in Tunisia, regardless of the taxpayer’s residence. For Tunisian residents, it also applies to assets held abroad, subject to international double taxation agreements.
Exemptions include:
The taxpayer’s main residence and its furniture, Real estate for professional use and actively operated business assets and non-commercial vehicles with fiscal power ≤ 12 HP.
The tax base is calculated on the net value of assets, after deducting debts, according to the Code of Real Rights, excluding real guarantees granted to companies.
Taxpayers must declare their assets before the end of June each year, using an official form provided by the administration, with the option of secure electronic payment.
This tax is subject to all rules of the Tax Code, including declaration, control, litigation, prescription, restitution, and penalties.
The declaration must be made at the taxpayer’s main residence, or according to national ID data for persons without activity or income.
If multiple assets exist, the declaration is made where the highest-value asset is located.
The competent tax administration remains that of the declared main office, even if it later turns out not to correspond to the actual residence.
