Tax law
Finance Act 2026: what changes for Tunisian companies
Which companies are subject to the 4% levy?
The levy targets banks and financial institutions, insurance and reinsurance companies, telecommunications operators and motor vehicle dealerships.
Its features: a rate of 4% of profits, an annual minimum of 10,000 dinars, applicable to 2025 profits declared in 2026 and to subsequent financial years. Crucially, the levy is not deductible from the corporate income tax base.
The measure loses its « temporary » character: it is consolidated for the long term, which changes how it must be treated in multi-year financial planning.
How does the social solidarity contribution change?
For legal entities, the contribution is now scaled to the applicable corporate income tax rate:
| Company situation | Contribution rate | Minimum |
|---|---|---|
| Corporate tax at 40% or 35% | 4% | TND 500 |
| Corporate tax at 20% | 3% | TND 400 |
| Corporate tax at 10% | 3% | TND 200 |
| Exempt companies | 0% | TND 400 |
For individuals, the contribution is set at 0.5% under the personal income tax scale, with income of 5,000 dinars or less exempt.
Does electronic invoicing become mandatory?
The Finance Act for 2026 expressly introduces an electronic invoicing obligation extended to all service transactions.
For a company, the stake goes beyond tax compliance: the electronic invoice becomes evidence in commercial disputes and debt recovery proceedings. Its format, timestamping and retention are no longer purely accounting questions.
What this means in practice
- Check whether your sector falls within the scope of the 4% levy and, if so, factor its non-deductibility into your projections.
- Recalculate the contribution due at the corporate tax rate applicable to your company, taking the minimum into account.
- Bring the invoicing chain into compliance and secure the archiving of electronic invoices with their evidentiary role in mind.
- Review the tax clauses in your existing contracts, in particular cost pass-through clauses.
Frequently asked questions
What is the reference of the Tunisian Finance Act for 2026?
It is Law No. 2025-17 of 12 December 2025, the Finance Act for the year 2026.
Which companies are subject to the 4% levy?
Banks and financial institutions, insurance and reinsurance companies, telecommunications operators and motor vehicle dealerships, with an annual minimum of 10,000 dinars.
Is the 4% levy deductible from corporate income tax?
No. It is expressly excluded from the corporate income tax base, which increases its real cost.
What is the rate of the social solidarity contribution in 2026?
For legal entities, 4% where corporate tax is at 40% or 35%, and 3% where it is at 20% or 10%, with minimums ranging from 200 to 500 dinars. For individuals, 0.5%, with income of 5,000 dinars or less exempt.
Sources
- Tunisia: key measures of the Finance Act for 2026 — Deloitte Société d’Avocats
- Main tax measures of the Finance Act for 2026 — Ilboursa
This article provides general legal information, current as of 19 August 2026. It is not legal advice and does not replace an assessment of your specific situation. Only the texts published in the Official Gazette of the Republic of Tunisia are authoritative.