Tunisia | 2026 Finance Law

Tunisia | 2026 Finance Law

Finance Law, Law No.17 of 2025, signed by the President and published in the Official Gazette No.148 on 12 December 2025, introduces several amendments affecting personal income tax and social security effective from 1 January 2026.
Legislative summary of changes
1.Income tax exemption for employer-provided transport
  • The value of transport services provided by the employer for employees’ commuting between their residence and place of work is exempt from personal income tax.
  • The exempt value is excluded from taxable employment income.
  • Legal reference: Article 22 of the Finance Law, amending Article 38 of the Personal Income Tax Code.
2. Employer social security contribution relief for newly hired graduates
  • The State will cover the employer’s statutory social-security contribution for newly hired employees holding higher-education degrees employed by private-sector entities.
  • The support applies to qualifying hires from 1 January 2026, on a declining scale over five years as follows:
    • Year 1: 100%
    • Year 2: 80%
    • Year 3: 60%
    • Year 4: 40%
    • Year 5: 20%
  • Legal reference: Article 13 of the Finance Law.
  • Based on in-country guidance, this measure operates as a financial support mechanism rather than a statutory exemption from CNSS contributions.
  • Employers must calculate and declare CNSS contributions based on the full statutory amount, using the standard contribution rates and assessment base, with no reduction applied at payroll calculation level.
  • The State-funded portion reduces the employer’s effective cost, in line with the progressive percentages prescribed by law.
  • Employers must declare the full gross salary, and the CNSS electronic filing system or dedicated declaration form applies the reduction to the employer’s portion.
3. Extension of Solidarity Levy
  • The solidarity social contribution applicable to individuals is extended to 2026.
  • The rate remains unchanged at 0.5% of annual taxable income.
  • Legal reference: Article 87(2) of the Finance Law.
4. Wage increase framework for 2026 to 2028
  • Wages and salaries in the public and private sectors will be increased for in 2026, 2027 and 2028.
  • The finance law does not specify the increase amounts. These will be determined and implemented by government decree or order.
  • Legal reference: Article 15 of the Finance Law
Additional information and resources
Click here to access the official publication. 

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