The plenary session of the Assembly of People’s Representatives today adopted an additional article, No. 15, as part of the 2026 finance bill. The provision, approved by 64 votes in favor, 12 abstentions and 20 against, establishes a flat-rate and optional tax regime intended for small taxpayers with an annual turnover of less than or equal to 100,000 dinars.
The system targets people who do not carry out any imports, wholesale trade, non-commercial or intermediation activities, and who have never been integrated into the real regime following a tax audit. For these, two levels of taxation are provided: an amount of 4,000 dinars for a turnover of up to 50,000 dinars, and an amount of 5,000 dinars for a turnover of between 50,001 and 100,000 dinars. People working in rural and village areas automatically benefit from a half reduction.
The tax is considered as dischargeable, since it is based on a net profit estimated at a maximum of 25% of the declared turnover. Taxpayers who choose this regime are exempt from tax audit for six years, except in the event of serious indications showing an unjustified increase in assets or the exercise of activities prohibited in this context. Membership is automatically renewed each year, unless explicitly requested to return to the real regime or application of the provisions provided for in Chapter 44, sixth paragraph.
Activities concerned
The approved article also specifies the activities which, despite their usual attachment to the real regime, can enter into this flat-rate system, in particular cafes, automobile mechanics and electrical workshops, automobile paint workshops, as well as red meat, pastries and ice cream shops, with the exception of those located in large shopping centers.
The annual flat-rate tax declaration is filed in two deadlines, set for April 25 and October 25, with the possibility of paying the amounts remotely. This new measure is part of the logic of tax simplification and facilitation, while seeking to integrate more small economic operators into the formal circuit.
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