The Assembly of People’s Representatives (ARP) and the National Council of Regions and Districts (CNRD) are examining the amended version of the 2026 finance bill (PLF), published on the ARP website. The text includes 61 articles and sets a budget marked by a deficit of 11.015 billion dinars.
A budget under pressure and fragile balances
The new version of the PLF 2026 provides for budgetary expenses of 63.575 billion dinars, compared to 52.560 billion dinars of budgetary resources. More than 82% of these resources would come from tax revenues, estimated at 47.773 billion dinars.
According to articles 3 and 4, 1.924 billion dinars would be allocated to the special accounts of the Treasury, while the participation funds would generate 53.104 million dinars.
Commitment appropriations for state expenditure are set at 66.8 billion dinars, a level which confirms the growing pressure on public finances.
On the cash side, the government plans 27 billion dinars for the 2026 financial year. This envelope will mainly be used to finance the deficit (11 billion), repay the domestic debt (7.932 billion) and the external debt (7.917 billion).
These resources will mainly come from domestic (19 billion) and external (6.8 billion) borrowings, confirming an increased dependence on debt.
Articles 8 and 9 allocate 1.585 billion dinars to the operation of ministries and public enterprises, which employ 687 thousand agents.
Article 12 introduces an exceptional measure: the authorization given to the Central Bank of Tunisia (BCT) to grant 11 billion dinars in financing facilities to the State treasury, repayable without interest over 15 years, with a grace period of three years.
Sensitive points under debate
The measure granted to the BCT, as well as the sharp increase in the use of loans, should give rise to critical interventions during the general debate. Several elected officials also expect close discussions on the level of expenses, the evolution of the public wage bill and the extent of the deficit.
This 2026 PLF comes in a context of persistent financial tensions, marked by a continued increase in financing needs and increased dependence on domestic borrowing.
The published amended version constitutes one of the most scrutinized budgetary texts since the entry into force of the new bicameral system.
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