Tunisia

Draft Finance Bill 2026 : Lawmakers Approve a New Article Proposal

Draft Finance Bill 2026 : Lawmakers Approve a New Article Proposal

    The Assembly of the Representatives of the People adopted on Tuesday, during the evening plenary session dedicated to examining new article proposals within the 2026 draft finance bill, the proposal of Article 66 concerning the creation of a special fund entitled the “Environmental Justice and Sustainable Development Fund.” The measure was approved by 63 MPs, rejected by 23, while 15 members voted against it (sic).

    The proposal provides for a 1% levy on the resources of extractive companies, industrial processing firms, quarries, as well as donations and funds allocated from the State budget. The scope of this fund will be limited to areas affected by environmental damage.

    The Minister of Finance noted that the proposal did not clearly define the fund’s resources. She added that the activities of the proposed fund overlap with those of several existing structures, predicting that its revenues would remain modest, not exceeding 600,000 dinars.

    During the session, proposals for Articles 62, 67, 68 and 70 were withdrawn, while a merger of Articles 59 and 88 was suggested.

    The proposals that were rejected included an amnesty for late penalties within the National Business Register, the standardisation of VAT applied to electric vehicles, the integration of temporary and seasonal workers employed in municipalities, as well as allowing individuals with physical disabilities to acquire an electric vehicle—tourism or light commercial—exempt from customs duties.

    They also included a proposed revision of the profit margin for tobacco and match retailers, setting it at 8% of the public sale price.

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