Tunisia draft Finance Law 2027: proposed measures (under debate)

PLF 2027: a 68.9 billion dinar budget, support for SMEs and startups, customs cuts, platform reporting. A bill still before Parliament, not yet law.

E-TafaknaOctober 29, 2026

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Key points: a bill, not yet a law

Tunisia's draft Finance Law for 2027 (PLF 2027) was filed with Parliament in mid-October 2026. As of 29 October 2026 it is under committee review. None of its measures is in force: the text can be amended, extended or rejected article by article during the parliamentary debate.

This article relies on the Arabic version of the bill published by L'Économiste Maghrébin in October 2026 and on reports in the business press. Article numbers are those of the bill and may change in the final law.

In short: no general tax increase announced, no general tax amnesty, an exemption for companies created between 2027 and 2030, credit lines for small projects, lower customs duties (smartphones, solar, batteries, payment terminals), a reporting duty for delivery platforms, and targeted increases (alcohol, gaming, travel stamp) to fund social security.

Timetable: from the Council of Ministers to the vote

4 August 2026: restricted ministerial council at La Kasbah on the PLF 2027 guidelines, chaired by Head of Government Sarra Zaâfrani Zenzri.
15 September 2026: meeting at Carthage; President Kaïs Saïed asks for a budget with no additional tax pressure.
13 October 2026: the Council of Ministers, chaired by the President, examines the PLF 2027 and the 2027 economic budget.
By 15 October 2026: the bill is filed with the Assembly of the Representatives of the People (ARP) and the National Council of Regions and Districts (CNRD), within the constitutional deadline.
16 October 2026: the ARP bureau refers the bill to the finance and budget committee.
21 and 22 October 2026: committee review begins, followed by joint sessions of both chambers' finance committees.
By 10 December 2026: final adoption, the constitutional deadline the finance committee recalls every year.

2027 budget framework: the bill's figures

State budget spending: 68.895 billion dinars (art. 5), against 63.575 billion in the 2026 Finance Law, about +8.4%.
Revenue: 54.28 billion dinars (art. 2), including 49.6 billion tax revenue, 4.33 billion non-tax revenue and 350 million in grants. 2026: 52.56 billion.
Deficit to finance: 14.615 billion dinars. The bill gives no ratio to GDP.
Treasury resources: 28.122 billion dinars (art. 7), including 19.845 billion domestic borrowing and 6.877 billion external borrowing.
Debt principal repayment: 13.307 billion (6.823 domestic, 6.484 external). According to Webdo, as reported on 28 October 2026, total debt service is 21.275 billion, including 7.968 billion of interest.
Central Bank (BCT) facilities to the Treasury: up to 9.8 billion dinars, interest-free, repayable over 15 years with 3 years' grace (art. 12).
Subsidies: 11.846 billion dinars, including 7.09 billion for fuel and electricity (Maghreb Émergent, 26 October 2026).
Authorised headcount (art. 9): 692,702 staff for ministries and attached institutions, for the 2027 budget year.
Treasury loans to public institutions (art. 10): capped at 250 million dinars in 2027.
State guarantees (art. 11): capped at 9 billion dinars for loans or Islamic sukuk guaranteed in 2027.

Economic assumptions

The 2027 economic budget forecasts growth of 3.1% (against an estimated 2.7% in 2026), inflation of 5.2% and unemployment of 14.5% (TAP, 17 October 2026). The initial growth target was 3.8% (La Presse, 20 October 2026). The Brent price assumption is 80 dollars a barrel according to Maghreb Émergent (26 October 2026).

Companies, SMEs and startups

New company exemption (art. 22, in the bill): exemption from income tax or corporate tax for companies that file an investment declaration between 1 January 2027 and 31 December 2030. Conditions: start of activity within two years and compliant accounts. Excluded sectors: finance, non-renewable energy, mining, real estate development, trade, on-site consumption, telecom operators. It repeats Article 33 of the 2024 Finance Law.
Self-entrepreneurs (art. 23, in the bill): amounts received in the declared activity would no longer bear withholding tax, for payments made from 1 January 2027.
Startups (art. 13): a 10 million dinar line of interest-free participating loans for labelled startups, from 1 January 2027 to 31 December 2028, managed by BFPME.
Founders' self-financing (art. 15): the line created by Law 2025-17 is extended to 31 December 2028, with 10 million dinars more.
Exports to Africa (art. 42): the State would cover 50% of export insurance premiums for 12 months, renewable once.
Training (art. 59): new rules for offsetting training costs against the vocational training tax, from 1 January 2028.
Locally made equipment (art. 39): the VAT suspension or reduction for imported equipment with no local equivalent would also apply to similar equipment made in Tunisia, with Industry Ministry approval; from 1 January 2027 if adopted.
Environmental upgrading (art. 51): carbon footprint, energy efficiency and environmental compliance operations of companies are added to those listed in Article 12 of Law No. 2005-106; from 1 January 2027 if adopted.

The published articles change neither the corporate tax rate nor the 4% contribution created in 2026.

Individuals and households

Income tax scale: no change in the published articles. For retirees, the 2026 Finance Law already reduces the taxable base of pensions to 75% in 2027, then 60% in 2028.
Interest-free loans (art. 17): a 20 million dinar line in 2027 for low-income households, up to 10,000 dinars per person, repayable over 6 years with 1 year's grace. Social aid recipients keep their benefits for 2 years.
Autistic children (art. 28): State grants to kindergartens in the inclusion programme and fees of contracted specialists would not be taxable.
Insurance (art. 33): a new contribution to the victims' guarantee fund, 1% of net premiums for insurers, 3 dinars per receipt for individuals and 30 dinars for legal entities.
Accidents (art. 34): a 3-year deadline to claim compensation from the fund, after which the right lapses.
Travel abroad (art. 24): stamp duty raised from 60 to 80 dinars.

VAT, excise and stamp duties

Alcohol (art. 24, in the bill): higher consumption duties on certain drinks (tariff headings 22.03, 22.04 and 22.08), earmarked for social security. The rates are not legible in the published version.
Games and contests (art. 24): levy raised from 40% to 60%.
Health (art. 27): harmonised VAT treatment of health services; occupational health associations added.
Leasing and ijara (art. 58): same VAT treatment as a purchase.
Ship repair (art. 44): a new Article 13 nonies of the VAT Code suspends VAT on repair and maintenance of international merchant ships in Tunisian ports and shipyards; from 1 January 2027 if adopted.
Aviation (art. 46): VAT suspension on flight simulators, their equipment and spare parts, and pilot training services; from 1 January 2027 if adopted.
Projects funded by grants or foreign loans (art. 47): VAT suspension for suppliers of the State and public bodies on local purchases, with a certificate from the tax office; from 1 January 2027 if adopted.
Industrial zones (art. 48): the same suspension would extend to industrial-zone maintenance associations, for projects classified as being of public interest by decree; from 1 January 2027 if adopted.

Customs and energy

Smartphones (art. 68): customs duties cut to 10%.
Electronic payment terminals (art. 69): 0% customs duty and inclusion in Table A of the VAT Code (La Presse, 16 October 2026).
Terminal and peripheral devices (art. 64): duties cut to 10%.
Solar panels (art. 50): 10% customs duty. Electricity storage batteries (art. 49): exemption from customs duty, VAT and professional tax, after an opinion of the Industry Ministry.
Raw materials with no local equivalent (art. 40): exemption for leather and footwear, perfumes and cosmetics, wood and furniture, under an annual programme.
Research (art. 41): suspension of duties and taxes for development-hub companies importing laboratory equipment for research and development; from 1 January 2027 if adopted.
Environmental tax (art. 63): biodegradable polymers added and tariff lines of taxed plastic packaging updated; from 1 January 2027 if adopted.
Customs offences (art. 65): a new Article 381 (c) of the Customs Code reduces the penalty for an undeclared import or export found in a later audit, when it has no effect on duties or prohibitions; from 1 January 2027 if adopted.

Employment, social protection and agriculture

Social contributions (art. 14): the State would cover the employer contribution of micro-enterprises created in 2027, up to the minimum wage: 100% in year one, 75% in year two, 50% in year three, within a 5 million dinar budget. A 10 million line funds their working capital (2027-2028).
Student and trainee founders (art. 16): 5 million dinars of preferential loans in 2027-2028, through the Tunisian Solidarity Bank.
Persons with disabilities (art. 18): line extended to 31 December 2028, +5 million. Less developed regions (art. 19): extended to 31 December 2027, +10 million.
Community companies (art. 20 and 21): support extended to 31 December 2028, +35 million, plus 5 million of interest-free loans without guarantees.
Health: support to the Central Pharmacy extended to 31 December 2027 (art. 25); Medicines Agency advantages extended to its imports (art. 26).
Agriculture: 40 million dinars in 2027-2030 to rebuild the cattle herd (art. 35); 100 million of preferential loans for small olive growers and cooperatives through BNA (art. 37); a special Treasury account for olive oil (art. 38).

Digital: platforms, phones and e-invoicing

Platforms and delivery (art. 66, in the bill): delivery providers for goods sold online and certain platforms would file, twice a year, a named list of their suppliers and amounts. Penalty: 5% of undeclared transactions, plus 200 dinars per missing or wrong item.
Phones (art. 67): a 20 dinar stamp duty for each registration of a phone in the central identifier register, except the first.
E-invoicing: none of the published sections covers it. In April 2026 the ARP finance committee chose to suspend the extension under Article 53 of the 2026 Finance Law until a later legislative text. The issue may come back through an amendment.

Real estate and cars

Undeveloped land (art. 29): local tax exemption for land used in rent-to-own, instalment sale and social housing programmes of public developers, until 2030.
First home (art. 30): minimum registration duty rate, once per buyer.
Transport (art. 62): new administrative fees, including for temporary permits for unregistered vehicles.
Cars: no new tax measure on car purchases appears in the published articles. The finance committee chair said he would question the minister on the application of the 2026 "one car per family" measure (La Presse, 21 October 2026).

Amnesty, penalties, public companies and banks

Amnesty: the bill provides no general tax and social amnesty (Business News, 21 October 2026). The 2026 amnesty is not renewed in the published articles.
Public companies: waiver of penalties on CNRPS tax debts as at 31 December 2026 (art. 52); State takeover of public companies' debts to CNRPS, converted into equity (art. 53 and 54); takeover of the Tunisian Sugar Company's debt to SNDP (art. 55 and 56); waiver of principal and penalties on OACA tax debts (art. 57).
Banks and financing: the Treasury relies mainly on domestic borrowing (19.845 billion) and the BCT facility (9.8 billion). MPs ask for clear repayment and interest terms for that facility (Business News, 22 October 2026). Credit lines are managed by BFPME, BTS and BNA.

Frequently asked questions

Is the PLF 2027 already in force?

No. It is a bill. The ARP and the CNRD must adopt it by 10 December 2026; it must then be enacted and published in the JORT. Articles can be amended, removed or added until then.

When would the measures apply?

Unless an article sets its own date, from 1 January 2027, if the text is adopted. Some measures have their own timetable: 2027-2028 for credit lines, 2027-2030 for the new company exemption, 1 January 2028 for the training tax.

Will tax on my salary change?

The published articles do not change the income tax scale. Only the pension reform voted in 2026 continues to apply in 2027.

Is there a tax amnesty in 2027?

Not in the bill as filed. A parliamentary amendment remains possible, but none has been announced.

How E-Tafakna can help

E-Tafakna offers contract templates adapted to Tunisian law (services, employment, articles of association) and electronic signature with TunTrust for Tunisia. For the tax impact on your situation, consult a chartered accountant; we will update this article after the vote. Our article on the 2026 Finance Law (Law No. 2025-17) covers the rules in force this year.

Sources

Draft Finance Law for 2027, Arabic text published by L'Économiste Maghrébin, October 2026 (leconomistemaghrebin.com)
Law No. 2025-17 of 12 December 2025, Finance Law for 2026, JORT No. 148 (arp.tn)
Restricted ministerial council on the PLF 2027, Prime Ministry, 5 August 2026 (pm.gov.tn)
Council of Ministers of 13 October 2026, Tuniscope, 14 October 2026; referral to committee, Tuniscope, 16 and 20 October 2026
2027 economic budget forecasts, TAP via Webmanagercenter, 17 October 2026; La Presse, 20 October 2026
PLF 2027 main measures, Business News, 15, 19, 21 and 22 October 2026; Webdo, 29 September and 17 October 2026
Smartphones and electronic payment, La Presse, 16 October 2026; Finance Minister hearing, La Presse, 21 October 2026
What the PLF 2027 holds, L'Économiste Maghrébin, 20 October 2026; Maghreb Émergent, 26 October 2026; Madar, 28 October 2026
E-invoicing: finance committee decision, La Presse, 6 April 2026; AllAfrica, 3 April 2026

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