The Assembly of People’s Representatives adopted, this Saturday, article 55 of the 2026 finance bill relating to the tax advantage granted to families for the importation or acquisition of a car. The announcement was made by MP Yassine Mami, who confirmed the approval of the device in plenary session.
The adopted text allows each family resident in Tunisia to import or purchase a new or used car with a tax advantage. When it is an import, the vehicle is exempt from customs duties. The article also sets an age limit: the imported car must not exceed eight years.
Before its adoption in plenary, the article had obtained 131 votes during its passage before the deputies, after the withdrawal of two competing proposals relating to the same subject.
Access conditions
According to the voted text:
- only one car is granted per family (couple and minor children);
- the benefit can be transferred to the surviving spouse in the event of death;
- the vehicle must be less than eight years old;
- the system cannot be combined with the popular car scheme;
- the car cannot be transferred or sold before a period of five years;
- the number of vehicles imported within this framework must not exceed 10% of total automobile imports.
Technical and fiscal criteria
The parliamentary documents specify that:
- the maximum authorized cylinder capacity is 1700 cm³ for petrol engines and 1400 cm³ for diesel engines;
- a tax reduction of 10% or 7% is applied depending on the engine;
- the advantage is only granted once per family;
- the annual income of the beneficiary must not exceed ten times the SMIG, or fourteen times the SMIG for couples.
Implementation
The measure will come into force after its publication in the Official Journal of the Tunisian Republic.
The practical arrangements will be set by the ministries concerned, in particular Finance, Trade and Customs.
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