2026 Finance Law: Key Changes for Businesses and Individuals
The 2026 finance law introduces measures that directly affect merchants, large retailers, participants in public markets, and small farmers. Here's what's changing.
Background
These measures are based on articles 20 and 30 of law No. 17 of 2025, dated December 12, 2025, related to the finance law for the year 2026. They were the subject of common note No. 11/2026 published by the General Directorate of Tax Studies and Legislation.
Large Retailers
Do you manage or supply a large commercial space (sales area over 1,500 m²)? The tax stamp on your invoices has changed.
- Before 2026, all commercial invoices were subject to a uniform tax stamp of 1 dinar, regardless of their value.
- Since January 1, 2026, a progressive scale applies to invoices issued by large retailers:
- Invoices between 50 TND and 100 TND: tax stamp of 1,500 TND.
- Invoices over 100 TND: tax stamp of 2,000 TND.
- Invoices under 50 TND: tax stamp remains unchanged at 1 TND.
These amounts are paid by the customer upon receipt of the invoice. In practice, it is the large retailer that collects and pays this tax stamp to the Treasury.
Public Markets and Specifications
The 2026 finance law creates a tax stamp of 20 dinars on each specification document that is not already subject to a specific tax stamp.
- This applies to:
- Specification documents related to public or private markets.
- Specification documents serving as administrative authorization, deposited with a buyer or competent service.
This tax stamp is due at the time of deposit of the specification document. It is collected by the competent finance office. The State and public administrative establishments remain exempt from this tax stamp when they bear it themselves.
Small Farmers and Fishermen
- Before 2026, loan contracts granted to farmers and fishermen were subject to a fixed registration fee of 1 dinar per page and per copy.
- Since January 1, 2026, loan contracts granted to small farmers and small maritime fishermen are totally exempt from registration fees.
