2027 Budget Bill: New Financial and Tax Incentives for Community Companies, Startups, and Self-Employed Individuals
The draft 2027 Finance Bill (PLF) outlines a series of measures aimed at mobilizing new resources for community companies, extending tax incentives to certain newly established businesses, and reducing the tax burden on self-employed individuals (auto-entrepreneurs). The legislation also seeks to strengthen financial support for enterprises located in the least developed regions.
Enhanced Financing for Community Companies
Articles 20 and 21 of the draft bill focus specifically on financing mechanisms for community companies.
- Extension of Support Measures: Article 20 proposes extending specific support measures for these structures until December 31, 2028. This extends the initial application period, which was set to expire on December 31, 2027.
- Additional Funding Allocation: In addition to this extension, the bill allocates an extra 35 million dinars from the National Employment Fund (Fonds national de l’emploi) to the financing line dedicated to community companies.
- New Self-Financing Line: Article 21 establishes a new financing line of 5 million dinars to support the self-financing of promoters of these companies. These funds will be used to provide interest-free loans without collateral requirements for the period from January 1 to December 31, 2027. Management of this line will be entrusted to banks under agreements concluded with the Ministries of Finance and Employment.
Total Impact: Together, these two measures represent an additional envelope of 40 million dinars dedicated to financing community companies and supporting their promoters.
Tax Incentives for New Enterprises
Article 22 proposes to renew the income tax or corporate tax exemption scheme originally established by Article 33 of the 2024 Finance Law.
- Eligibility: The measure applies to newly created companies that have obtained an investment declaration filing certificate from the competent authorities between January 1, 2027, and December 31, 2030, subject to compliance with the conditions set out in the reference text.
- Exclusions: This exemption will not apply to companies operating in the following sectors:
- Financial and energy sectors (excluding renewable energies)
- Mining
- Real estate development
- On-site consumption
- Commerce
- Telecommunications network operations
Reduced Tax Burden for Self-Employed Individuals
In the same vein, Article 23 aims to lighten the tax load for self-employed individuals by adding a new Article 8 bis to Decree-Law No. 2020-33, which governs the self-entrepreneur regime.
- Key Provision: The proposed amendment seeks to exempt from withholding tax the amounts received in the course of activities declared in the National Register of Self-Employed Individuals.
Strengthening Support for Least Developed Regions
Finally, the project intends to reinforce financing mechanisms for economic enterprises located in the least developed regions.
- Extension of Existing Scheme: The bill proposes extending the application period of the scheme established by Article 23 of the 2026 Finance Law until December 31, 2027. This scheme was originally intended only for the year 2026.
- Additional Funding: An additional envelope of 10 million dinars (Article 19), drawn from the National Employment Fund, will be allocated to the financing line dedicated to these enterprises.
