Finance Law 2026: Abolition of Restrictions on Cash Payments for Administrative Services
The Finance Law 2026 has abolished the article that prohibited access to administrative services when a sale is paid in cash. This measure has been in effect since January 1, 2026.
Background
Since the 2019 Finance Law, Article 45 of Law No. 56 of 2018 had strictly regulated the use of cash in certain transactions. Any sale of real estate, a business, or a means of transportation paid in cash exposed the parties to administrative blocking. The following formalities could not be completed in this case:
- Legalization of signatures with municipalities
- Registration of contracts with the finance department
- Transcription with the National Office of Land Ownership, the Land Transport Technical Agency, or the National Register of Companies Notaries were also unable to establish these acts under these conditions.
Sanctions
The law also provided for a financial penalty in case of fraud. A fine of 20% of the amount paid in cash was applied, with a minimum of 1,000 dinars per transaction. This applied to two cases: the mention of inaccurate bank or postal references in the act, and the payment in cash of an amount exceeding 5,000 dinars.
Changes Introduced by the 2026 Finance Law
Article 54 of the 2026 Finance Law completely abolishes Article 45 of the 2019 Finance Law. The associated tax penalty is also eliminated. The stated objective is to simplify access to administrative services and streamline procedures.
Other Cash Rules Remain in Effect
The tax administration specifies that this abolition does not challenge the entire device for rationalizing cash payments. All other legislative and regulatory provisions on this subject, applicable before January 1, 2026, remain in effect.
