The draft finance law proposes an amount of TND 10 million dedicated to financing the needs of small and medium enterprises.
Tunisia’s government has presented the draft Finance Law for 2026 in the Parliament on 14 October 2025. The bill focuses on tax revenue projections, public expenditure limits, and support for sectors such as employment, health, housing, and agriculture, including the establishment of a fund for persons with disabilities.
The bill also includes details on international and domestic loan limits, measures to support small and medium enterprises, and efforts to modernise administrative and tax procedures.
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.
VAT and customs duties waived for disability project supplies
The bill suspends the payment of Value Added Tax (VAT) and customs duties on necessary supplies, equipment, and materials for projects undertaken by persons with disabilities.
Digital services
The law includes provisions to digitise fiscal services and procedures, such as easing administrative procedures for non-resident Tunisians and expanding the application of electronic invoicing.
Support for small and medium enterprises (SMEs)
An amount of TND 10 million is dedicated to financing the needs of small and medium enterprises for the same period.
Investment loan subsidies
The state will cover the difference between the interest rate applied to investment loans and a reduced rate for MSMEs and other sectors (excluding real estate, trade, energy, and extractive industries). The subsidised interest rate for these loans cannot exceed 3.5% above the reference margin set by banks and financial institutions.
