The Assembly of People’s Representatives and the National Council of Regions and Districts are preparing to examine the 2026 Finance Bill, enriched with seven additional articles adopted by the finance and budget committees.
The examination of the PLF 2026 by the ARP and CNRD commissions, opened on November 11 and concluded on November 25, resulted in the adoption of seven new proposed articles, integrated into the government’s initial text. These measures cover a wide spectrum of areas, ranging from taxation to cultural investment and agricultural support.
Tax benefit for vehicle acquisition
The first article provides for the granting of a single lifetime tax benefit for the importation or purchase on the local market of a new or used car less than eight years old. This measure aims to support resident families and encourage the modernization of the Tunisian vehicle fleet.
Progressive tax relief for retirees
The second article concerns retirement pensions. It proposes a progressive reduction in the tax burden, by increasing the percentage of deduction on the gross taxable amount: from 25% currently to 30% in 2027, then 35% in 2028 and 40% from 2029. The objective is to preserve the purchasing power of retirees and gradually reduce their tax burden.
Recruitment of unemployed graduates
The third article establishes a direct recruitment program for the long-term unemployed among higher education graduates. Budgetary appropriations will be mobilized in the 2026 budget to finance the first wave of recruitment, with official implementation by decree published in the Official Journal.
Exemptions for farmers affected by drought
The fourth article concerns the agricultural sector. Farmers affected by drought and water shortage will benefit from exemption from land tax and late payment penalties, upon presentation of a certificate issued by the regional agricultural development commissions. This measure also applies to farmers wishing to extend their rental contracts or renew their expired contracts.
Tax equality for environmental protection
The fifth article aims to apply on an equal footing the tax for environmental protection on certain local products and their imported equivalents, by adding a series of products to article 58 of the Finance Law of 2003.
Cinema and audiovisual support fund
The sixth article proposes the creation of an Investment Support Fund in the cinematographic and audiovisual sector, intended to encourage local production and support the cultural sector in Tunisia.
Settlement and rescheduling of agricultural debts
The seventh article provides for measures to settle and reschedule debts in the agricultural sector. Public and private banks will have to settle the debts of farmers classified in category 2 and beyond, with rescheduling over ten years, one year of grace, removal of penalties and waiver of 50% of contractual interest.
Debts in categories 4 and 5 will be repaid over a period of one year, renewable once. The Central Bank will define, within 30 days, the conditions and terms of application, with standard models of settlement contracts.
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