Repeal of Cash Payment Limitation and Introduction of New Tax on Donation Contracts
Key Changes in the 2026 Finance Law
The article 45 (of law n° 56 of 2018 dated December 27, 2018) related to the finance law for the year 2019, which limited cash payments to 5,000 dinars, has been repealed by the 2026 finance law. This means that it is once again possible to make cash payments, even when their amount exceeds 5,000 dinars. In other words, from now on, it is possible to carry out cash transactions exceeding 5,000 dinars in certain cases, offering more flexibility to citizens and businesses in their financial transactions. It is essential to note that this measure will come into effect as of January 1, 2026.
New Tax on Donation Contracts
On the other hand, as of January 1, 2026, a registration tax on "donation contracts" between spouses, ascendants, and descendants will be applied, following the increase of said tax by the 2026 finance law. The amount of this tax will be 230 TND.
