Tunisia Finance Law 2026: key measures for companies and individuals

E-invoicing for services, a 4% contribution, wealth tax, tax amnesty and graduate hiring relief: what Law No. 2025-17 changes in 2026.

E-TafaknaOctober 29, 2026

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Finance Law 2026 at a glance

Tunisia's Finance Law for 2026 is Law No. 2025-17 of 12 December 2025, published in Official Gazette (JORT) No. 148 the same day. Several measures apply from 1 January 2026; others have their own timetable, set out below.

The personal income tax (IRPP) scale is unchanged. The changes mainly concern e-invoicing, new contributions, wealth tax, employment and regularisation measures.

Companies: contributions and corporate tax

4% contribution: banks and financial institutions, insurers and reinsurers, telecom operators and car dealers pay a contribution of 4% of profits subject to corporate tax, with a minimum of 10,000 dinars a year. It applies from 1 January 2026 (2025 profits declared in 2026) and is not deductible.
Social solidarity contribution (CSS): the exceptional provisions are extended for returns covering 2023 to 2026 (Art. 87).
According to Deloitte's analysis, the 2026 CSS is 4% (minimum 500 dinars) for companies taxed at 40% or 35%, and 3% for those taxed at 20% (minimum 400 dinars) or 10% (minimum 200 dinars).
SMEs and start-ups: the financing scheme under Articles 50 and 51 of the 2025 Finance Law is extended to 31 December 2026 (Art. 85).

E-invoicing extended to services

Article 53 adds service transactions to the mandatory scope of electronic invoicing (Article 18 of the VAT Code). The measure is dated 1 January 2026. Before that, the obligation mainly covered transactions with the State and public bodies, and certain sales of medicines and fuel between businesses. In April 2026, the ARP finance committee rejected a proposal to postpone it: the obligation is kept in principle, but the date when penalties apply will be set by a later text (Le Temps, 27 April 2026). Check the current status before acting.

Ministry of Finance common note No. 02-2026, published on 23 January 2026, explains how it applies. The test is whether a service activity, main or secondary, is declared in the business registration (déclaration d'existence). Liberal professions issuing fee notes are covered. A transitional tolerance lets operators who have applied to join the network, but not completed the procedure, keep issuing paper invoices.

For format, enrolment and archiving, see our guide on electronic invoicing.

Freelancers and liberal professions

E-invoicing: a service provider, including a liberal professional, falls within Article 53. Check the activity declared in your business registration.
Enrolment request: filing a request to join the e-invoicing network gives access to the tolerance in common note No. 02-2026.
CSS: according to Deloitte, a 0.5% CSS applies to individuals taxed under the IRPP scale, employees and self-employed alike, with a zero rate where net annual income does not exceed 5,000 dinars.
Contracts: a written contract describing the service, the price and the payment dates makes invoicing easier and supports you in a tax audit.

Employment: employer contributions covered by the State

The State covers the employer social security contribution for higher-education graduates hired by private companies from 1 January 2026 (Art. 13). Coverage decreases over five years: 100% in year one, then 80%, 60%, 40% and 20% in year five.

The conditions (type of contract, CNSS steps) should be checked in the implementing texts before relying on this relief in a hiring budget.

Individuals: wages, pensions, cars and wealth tax

Transport: the benefit an employer provides for employees' home-to-work transport is exempt from income tax (Art. 22).
Pensions: the pension allowance rises from 25% to 30% on 1 January 2027, 40% on 1 January 2028 and 50% on 1 January 2029 (Art. 56).
Wages and pensions: increases are planned for 2026, 2027 and 2028, at rates to be set by decree.
Family car: a one-off benefit for resident Tunisian families, with a 10% consumption duty and 7% VAT on a diesel car up to 1,900 cc or a petrol car up to 1,600 cc, under 8 years old. Net income is capped at 10 times the minimum wage (SMIG), 14 times for a couple, and the car cannot be sold for 5 years (Art. 55).
Foreign currency accounts: according to Deloitte, resident Tunisian nationals may open a foreign currency account with an approved intermediary without prior BCT authorisation.

Wealth tax

The wealth tax on individuals is due on 1 January each year, including assets of minor children (Art. 88). The rate is 0.5% on the portion of net assets between 3 and 5 million dinars, and 1% above 5 million.

Exemptions: main residence, business assets, non-utility vehicles of 12 fiscal horsepower or less, and deposits with banks and La Poste.
Return and payment: by 30 June each year.

Tax amnesty and regularisations

Tax debts assessed before 1 January 2026: control and collection penalties and enforcement costs are waived if the principal is paid in full, or if a payment plan is signed with a first instalment paid by 30 June 2026 (Art. 69).
Administrative fines: 50% of the remaining amounts are waived, on the same conditions.
Payment plan: up to 5 years. A missed instalment triggers a penalty of 1.25% per month.
Unfiled returns: penalties are waived for returns due before 31 October 2025 and filed between 1 January and the end of September 2026, with payment of the principal.
Customs: goods seized for more than 5 years can be regularised by paying the duties and a 20% fine, on request before the end of September 2026 (Art. 50).

Frequently asked questions

Does the IRPP scale change in 2026?

No. The 2026 Finance Law does not change the scale. It adds targeted exemptions, such as the transport benefit, and a gradual pension allowance increase from 2027.

Must a freelancer issue electronic invoices in 2026?

A service provider falls within Article 53 since 1 January 2026. Common note No. 02-2026 provides a tolerance for those who have applied to join the network but not completed the procedure.

What is the tax amnesty deadline?

For debts assessed before 1 January 2026, the principal, or the first instalment of a payment plan, must be paid by 30 June 2026. Unfiled returns must be filed before the end of September 2026.

Who pays the wealth tax?

Individuals whose taxable net assets exceed 3 million dinars, excluding the main residence, business assets and bank or postal deposits. The return is due by 30 June.

How E-Tafakna can help

E-Tafakna offers service and employment contract templates adapted to Tunisian law, and electronic signature with TunTrust for Tunisia. A clear contract on scope, price and payment dates makes invoicing and proof easier. For a precise tax calculation, consult a chartered accountant or tax adviser.

Sources

Law No. 2025-17 of 12 December 2025 on the Finance Law for 2026, JORT No. 148 of 12 December 2025 (arp.tn)
Ministry of Finance common note No. 02-2026, 23 January 2026, as presented by Business News and KPMG Tunisia
Summary of the 2026 Finance Law, Chambre de commerce et d'industrie du Centre (ccicentre.org.tn)
Tunisie : les principales mesures de la loi de finances pour 2026, Deloitte Société d'Avocats (blog.avocats.deloitte.fr)
Extension of the scope of electronic invoicing, KPMG Tunisia (kpmg.com/tn)

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