The 2026 finance bill provides for a series of new taxes and contributions intended to replenish Tunisian social funds, weakened by chronic deficits. Among the measures: taxation of supermarkets, telephone recharges, games and competitions, as well as contributions from banks, insurance companies and car dealers. Economists, however, warn of the possible impact on household purchasing power.
The State intends to diversify its sources of revenue and consolidate the financing of the social security system through a series of new exceptional taxes and contributions provided for in the 2026 finance bill (PLF). Stated objective: to replenish social funds, weakened by chronic deficits, without further increasing the public debt.
According to the text sent to Parliament, the executive plans to extend the social solidarity contribution while expanding the scope of resources allocated to social funds.
Thus, part of the already existing taxes will now be directed towards social security:
- 50% of the duty collected on sales tickets given to customers;
- 50% of the stamp duty applied to specifications;
- 20% duty on international air and sea travel;
- 20% of the duty on overnight stays in tourist establishments;
- and 20% of the support fee imposed on cabarets, clubs and nightclubs not belonging to a tourist establishment.
Banks, insurance companies and dealers involved
The bill also introduces a specific contribution on the profits of banks, financial institutions, insurance and reinsurance companies and car dealerships.
This tax will be set at 4% of profits subject to corporate tax, with a minimum of 10,000 dinars, and will not be tax deductible.
Added to this is a daily fee of 2 dinars per rented vehicle, payable by car rental companies.
Increase in real estate registration fees
The text also provides for a doubling of the registration fee on real estate donations between parents, children or spouses, which will increase from 100 to 200 dinars.
Half of the proceeds from these rights will be paid directly to social funds, helping to strengthen their own resources.
Taxation of current consumption
Article 21 of the PLF introduces new taxes on consumption, targeting in particular mass purchases and services:
- 1.5 dinars on each invoice equal to or greater than 50 dinars in supermarkets;
- 2 dinars on each invoice equal to or greater than 100 dinars;
- 100 millimes on each telephone top-up from 5 dinars;
- and 40% of the amount of participation in games and competitions, donated to social funds.
These revenues will, for the most part, be allocated to financing the social security system, which has been facing a structural deficit for several years. They aim to broaden the contributory base and create new automatic resources, without depending exclusively on traditional taxation.
A fragile balance between revenue and purchasing power
By increasing these contributions, the government hopes to consolidate social finances and stabilize the retirement and health insurance system.
However, several economists warn that these new charges could reduce household consumption and penalize businesses, already weakened by low growth and persistent inflation, which could put pressure on citizens’ purchasing power.
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