Tunisia | 2026 Finance Law

Tunisia | 2026 Finance Law

The Finance Law, Law No.17 of 2025, was signed by the President and published in the Official Gazette No.148 on 12 December 2025. The law introduces several amendments with certain provisions affecting personal income tax and social security effective 1 January 2026.

Important to note: Clarification from in-country advisors is pending on the practical application of the employer social security relief and the wage increase.

Legislative summary of changes
1.Income tax exemption for employer-provided transport
  1. 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.
  2. The exempt value is excluded from taxable employment income.
  3. Legal reference: Article 22 of the Finance Law, amending Article 38 of the Personal Income Tax Code.
2. Employer social security contribution relief
  1. The State will cover the employer’s statutory social-security contribution for newly hired employees holding higher-education degrees in private-sector entities.
  2. The support applies to hires made from 1 January 2026, on a declining scale over five years as follows:
    1. Year 1: 100%
    2. Year 2: 80%
    3. Year 3: 60%
    4. Year 4: 40%
    5. Year 5: 20%
  3. Legal reference: Article 13 of the Finance Law.
3. Extension of Solidarity Levy
  1. The solidarity social contribution applicable to individuals has been extended to 2026.
  2. The rate remains unchanged at 0.5% of annual taxable income.
  3. Legal reference: Article 87(2) of the Finance Law.
4. Wage increase
  1. Wages and salaries in the public and private sectors are increased for the years 2026,2027, and 2028.
  2. The law does not specify the amounts of the wage and pension increases, nor their effective dates. These will be determined and implemented by government decree or order.
  3. Legal reference: Article 15 of the Finance Law
Additional information and resources
The employer social security relief and the wage increase will be implemented only once clarification is received.

Click here to access the official publication.

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