Parliament adopted one of the most sensitive measures of the 2026 finance bill: the revaluation of salaries and pensions for the years 2026, 2027 and 2028. The increase will concern public and private sector agents as well as retirees, in accordance with chapter 15 of the text. The terms of application will be defined subsequently by decree.
At the same time, the deputies approved, despite the opposition of the Minister of Finance, a progressive reduction in the tax pressure on retirement pensions through the adoption of article 56. The objective: to improve the purchasing power of an already weakened social category.
Miskhat Salama Khaldi expressed strong reservations. According to its data, 56% of retirees whose annual taxable income is less than 5,000 dinars already benefit from a total exemption from income tax and the solidarity social contribution. In addition, almost 70% of retirees in the private sector and around 18% in the public sector benefit from significant relief.
Sustainability of public finances
For the minister, the adopted modification risks weighing heavily on the sustainability of public finances until 2028, since the fiscal resources projected over the medium term would be affected. She also estimates that the impact would directly affect the cash flow of social funds, which should provide additional amounts equivalent to the pension increases induced by the tax cut.
In terms of tax fairness, the minister highlights a risk of distortion: the higher the pension, the greater the tax reduction would be, which would go against the principles of social justice.
Tunisia has approximately 1.278 million retirees, including 34.9% from the public sector and 65.1% from the private sector. The simultaneous adoption of the pension increase and tax relief redistributes the cards, but opens a delicate debate: how to reconcile support for purchasing power and financial stability of the state coffers and budget?
This political compromise, applauded in the hemicycle, now remains to be translated into figures… and financed.
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