Tunisia introduced a range of fiscal measures, including a 4% non-deductible contribution for banks and telecoms, an optional presumptive tax for small businesses, a tax amnesty for debts due before 2026, targeted VAT reductions and exemptions, and expanded e-invoicing.
Tunisia has published the Finance Law for 2026 (Law No. 2025-17) in the Official Gazette on 12 December 2025, setting out a wide-ranging package of tax and fiscal measures aimed at strengthening public finances while supporting targeted sectors of the economy.
The law introduces new sector-specific contributions and a progressive wealth tax, alongside reliefs for small businesses through a presumptive tax regime and a one-off tax amnesty. It also adjusts VAT rates and exemptions to encourage investment in priority areas, expands digital tax administration, and provides financial support measures for SMEs and MSMEs, signalling a dual focus on revenue mobilisation and economic development.
The key tax measures include:
VAT Reductions
The VAT rate will be reduced to 7% for electric vehicle charging devices until 31 December 2028, certain inputs used in lithium battery manufacturing, and equipment and machinery employed in cinematographic, photographic, and audiovisual production.
VAT Exemptions and Suspensions
Certain goods and equipment are exempt from VAT, including medical supplies and equipment for public and military health institutions; materials for disability-related projects; inputs for olive oil bottling; livestock feed (with permit); and equipment or materials for key national companies such as Gafsa Phosphate Company and the National Cellulose and Paper Company.
Non-Deductible Contribution for Certain Sectors
A specific contribution, levied at 4% of profits used to calculate the corporate tax, is imposed on banks, financial institutions, insurance/reinsurance companies, and telecommunications network operators. This contribution is subject to a minimum limit of 10,000 dinars. It is collected and subject to control and inspection using the same procedures and deadlines as the Corporate Tax.
Progressive Wealth Tax
Beginning 1 January 2026, a tax is imposed on the net assets (real estate and movable assets) of natural persons. Assets valued between TND 3 million and 5 million will be taxed at a rate of 0.5%, while those exceeding TND 5 million will incur a 1% tax. However, the tax does not apply to the taxpayer’s primary residence or the furniture used within it.
Presumptive Tax Regime for Small Businesses
The introduction of an optional presumptive tax regime for certain small businesses with annual turnover under TND 100,000, with fixed tax rates based on turnover.
Tax Amnesty
A new tax amnesty waives audits and late payment penalties for tax debts due before 1 January 2026, provided the full principal tax is paid by 30 June 2026.
Other Measures
- The law introduces digital fiscal services, including simplified procedures for non-resident Tunisians and expanded e-invoicing.
- A total of TND 10 million has been allocated to support small and medium-sized enterprises (SMEs).
- The state will subsidise interest rates on investment loans for MSMEs and certain sectors, ensuring the subsidised rate does not exceed 3.5% above the banks’ reference margin.
Earlier, Tunisia’s government presented the draft Finance Law for 2026 in the Parliament on 14 October 2025.
