During the examination of the 2026 Finance Bill, the finance and budget committees of the Assembly of People’s Representatives and the National Council of Regions and Districts decided to reject three articles of the text proposed by the government. These decisions concern tax and customs measures considered controversial.
According to the official report published by the commissions on the ARP website, articles 20, 47 and 50 of the PLF 2026 were rejected. These articles concerned important tax and customs provisions, but which did not find the consent of legislators during the plenary examination by the committees.
Article 20: social solidarity contribution
The first article rejected, article 20, concerned the continued application of the provisional provisions of the social solidarity contribution. This contribution, introduced by article 53 of the 2018 finance law (law no. 2017-66 of December 18, 2017), imposes a rate of 1% on the income of individuals and businesses.
The article aimed to extend its application, but the commissions judged that the measure required re-examination before being validated.
Article 47: customs duties on solar panels
The second rejected article, article 47, concerned the revision of customs duties for the importation of solar panels. It provided for a 15% reduction in customs tariffs on these products, with the aim of supporting the renewable energy sector and encouraging the installation of solar panels.
However, the committees considered that the economic and budgetary impact of this reduction required additional clarification before adoption.
Article 50: wealth tax
Finally, the third article rejected, article 50, provided for the establishment of a wealth tax. This measure concerned the property of individuals, including that held by their minor children under guardianship, whether real estate or personal property.
The proposed rates were set at 0.5% for goods worth between 3 and 5 million dinars, and 1% for those exceeding 5 million dinars. The committees rejected this article because of its fiscal and social implications, deeming a more in-depth debate necessary before possible introduction into the finance law.
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