Validation of Article 23 of the 2026 Finance Law: A Key Measure to Support Tunisian SMEs
Yesterday, December 1st, 2025, the Assembly of People's Representatives (ARP) validated Article 23 of the 2026 Finance Law, a crucial measure to alleviate the financial burdens of small and medium-sized enterprises (SMEs) in Tunisia facing difficulties.
A Major Step Forward
The ARP has taken a significant step by adopting Article 23 of the 2026 Finance Law, aimed at supporting SMEs facing economic challenges. This provision includes temporary tax relief, payment facilities, and simplified administrative supervision to enable businesses to continue their activities without jeopardizing employment.
Objectives and Benefits
The deputies behind the reform emphasize that the objective is to protect employment while contributing to the strengthening of the Tunisian entrepreneurial fabric, which has been severely affected by rising production costs, raw material volatility, and decreased domestic demand. Article 23 introduces the partial suspension of tax and social debts for eligible SMEs, as well as technical support to improve the management and profitability of their activities.
Reactions and Expectations
Professional associations and chambers of commerce have welcomed this initiative, estimating that it could prevent bankruptcies and secure thousands of jobs, while encouraging investment and business development. However, some observers stress the need for rigorous and transparent implementation to ensure that only genuinely struggling businesses benefit from this measure, which is certainly beneficial for the country's economic sector.
A Broader Strategy
The adoption of Article 23 is part of a larger strategy to stimulate investment and strengthen the Tunisian private sector, complementing financial support and training programs. According to economic experts, the success of this reform will depend on the speed of its implementation and the coordination between tax authorities, financial institutions, and professional organizations.
A Strong Message to Entrepreneurs
Ultimately, the ARP is sending a strong message to entrepreneurs: supporting SMEs remains a national priority, essential for preserving employment and boosting the Tunisian economy. By validating Article 23, the ARP is taking a crucial step towards alleviating the financial burdens of SMEs and promoting a more resilient and dynamic entrepreneurial ecosystem in Tunisia.
