Introduction of New Taxes to Enhance Social Protection and Universal Health Coverage
To ensure better social protection and finance universal health coverage, the 2026 finance bill proposes the introduction of new taxes and the increase of certain taxes. These measures will affect several sectors of daily and economic life, aiming to diversify the resources of social security.
Key Measures
One of the most notable measures is the creation of a 4% tax on the profits of large enterprises, including banks, insurance companies, telephone operators, and car dealerships. This contribution, which comes into effect on January 1, 2026, cannot be less than 10,000 dinars, ensuring a minimum revenue, even for companies declaring low profits.
Increase in Registration Fees for Real Estate Donations
In parallel, the project proposes to increase the registration fee for real estate donations between close relatives (parents, children, spouses) from 100 to 200 dinars. This allows for better capture of property flows for the benefit of the social system.
New Taxes on Consumption
In the field of consumption, several small taxes will be applied to support social security:
- 100 millimes will be levied on each telephone recharge of 5 dinars or more
- A tax of 1,500 dinars will be added to bills between 50 and 100 dinars in large stores
- And 2 dinars for bills exceeding 100 dinars
Contribution from the Car Rental Sector
The car rental sector will also be required to contribute: rental companies will pay 2 dinars per car and per day of rental, with a monthly declaration similar to that of VAT.
These measures aim to ensure a more equitable distribution of the tax burden and to provide additional resources for social security, ultimately enhancing social protection and universal health coverage for all.
