The Tunisian government submitted the draft Finance Law for 2026 (projet de loi de finances pour 2026) to the parliament on 15 October 2025. It is expected to be enacted and published in the Official Gazette before 31 December 2025. 

The effective date for the changes will be 1 January 2026.

Key Changes impacting payroll include:

• Job creation (private sector hiring of graduates): The State covers the employer’s social-security contribution (statutory scheme) for new hires with higher-education degrees in private-sector entities, on a declining scale for 5 years for hires from 1 January 2026:
  • Year 1: 100%
  • Year 2: 80%
  • Year 3: 60%
  • Year 4: 40%
  • Year 5: 20%
• Supporting purchasing power (general wage increases): Wages/salaries in public and private sectors, and pensions, will be increased for 2026, 2027, 2028. The exact amounts/mechanics will be set by government order.
• Income Tax Exemption for Employer-Provided Transport: Transport services provided by employers (commuting benefits in kind) are exempt from personal income tax starting 1 January 2026. Point 25 of Article 38 of the Personal Income and Corporate Tax Code is amended as follows: “25. The value of the benefit granted to workers by industrial enterprises for transport to and from the workplace.”
• Extension of Solidarity Social Contribution: The solidarity social contribution applicable to individuals is extended to 2027 (previously scheduled to expire in 2025). The rate remains unchanged at 0.5% of taxable income.
• New Solidarity and Disability Measures :
  • Creation of a fund for persons with disabilities, financed partly by a 1% deduction from traffic and work-accident compensation payments.
  • Introduction of a monthly grant of TND 130 for individuals affected by xeroderma (rare skin disorder).

Other items that are related to individuals:

• Donations deductibility : Cash donations granted to the state, local authorities, public institutions, community companies, and the Tunisian Union for Social Solidarity (UTSS) are allowed as a deduction.
  To benefit from the deduction, the annual income-tax return must include a detailed list of beneficiaries, the amounts granted to them, and any document proving actual payment. This is not handled via monthly payroll unless a payroll-giving mechanism is later specified.
• Tax reform/wealth tax (Article 50): not withheld through payroll. A new annual wealth tax is introduced on the total value of real estate and movable property held by individuals (including minor children under guardianship).  The progressive annual wealth tax introduced by the draft Law applies at a rate of 1% on wealth exceeding TND 5 million, and at a rate of 0.5% on wealth between TND 3 million and TND 5 million.