Tunisia's 2026 Finance Law: A New Boost for Private Entrepreneurship
Supporting Economic Institutions and Promoting Investment for Equitable Development
The Tunisian government has taken a significant step forward with the second module of Axis 2 of the 2026 Finance Law, dedicated to supporting economic institutions and promoting investment for equitable development. This module aims to accelerate the creation of private enterprises, support their development, and enhance their capacity to create sustainable employment, relying on concrete and expanded financial mechanisms.
Key Measures to Support Private Entrepreneurship
In accordance with Article 25 of the 2026 Finance Law, a key measure is the extension of the validity period of the benefits offered by Article 29 of Decree No. 79 of 2022 related to the 2023 Finance Law. Initially valid until December 31, 2025, this period is now extended to December 31, 2027, allowing more entrepreneurs to benefit from these facilities. This extension demonstrates the state's clear willingness to maintain an encouraging climate for private investment, giving project holders more time to plan, launch, and consolidate their economic initiatives.
Substantial Increase in Resources
One of the major announcements is the substantial increase in allocated resources. An additional allocation of 35 million dinars, withdrawn from the National Employment Fund, is dedicated to the financing line for private enterprises. This line was initially created by Article 29 of the 2022 decree and is now reinforced to respond to growing demand and new challenges in the post-crisis economy. This financing aims to:
- Rapidly create small and medium-sized enterprises (SMEs) in various sectors of activity
- Support the development of existing enterprises, enabling them to modernize their production tools or expand their scope
- Strengthen hiring capacity, with a priority given to young graduates and regions with high unemployment rates
Integrated Strategy for Equitable Development
This second module complements the first pillar of Axis 2, which prioritizes economic enterprises in the least developed regions. Together, these two components outline an integrated strategy aiming to:
- Reduce regional disparities in access to financing
- Create a balanced and more resilient economic fabric across the country
- Support inclusive growth, creating opportunities for all Tunisians
A New Stage in National Strategy
With the extension of the aid period and the injection of additional funds, the 2026 Finance Law marks a new decisive stage in the national strategy to support private entrepreneurship. It offers a powerful lever for those who wish to create or develop their enterprise in Tunisia, while consolidating the role of private investment as a driver of equitable and sustainable economic development.
