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Tunisia's Draft Finance Law for 2026 Includes New Wealth Tax and New and Extended Contributions

|Proposed Changes|Tunisia
Tunisia

The Tunisian government approved and submitted in Parliament the draft Finance Law for 2026 on 14 October 2025. The main tax measures include:

  • The introduction of a new non-deductible contribution on certain sectors calculated at a rate of 4% on the taxable profit of the following, with a minimum contribution of TND 10,000:
    • banks and financial institutions;
    • insurance and reinsurance companies;
    • telecommunications operators; and
    • car dealerships;
  • The introduction of a new annual wealth tax o…

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