As part of the 2026 finance bill, the Finance and budget committees under the Assembly of Representatives of the People (ARP) and the National Council of Regions and Districts (CNRD) have rejected five amendment proposals put forward by MEPs.

At the meeting on 25 November, the representative of Ministry of Finance, opposed five proposed amendments. According to the report of the finance and budget committees of the ARP and the CNRD on the PLF of the 2026 Finance Law, published on the ARP website, the first amendment focuses on the revision of the ceiling for real estate acquisitions for use of residence. He planned to raise the ceiling from 400,000 to 500,000 dinars. applicable to homes purchased from real estate developers and subject to reduced VAT rate of 7%. The Ministry noted the need to preserve the stability of the tax system and fairness between taxpayers. It also has, emphasized that such a measure would lead to a decrease in public resources and would go beyond the framework established when the current system was established, by in force for only one year.

The Second Amendment suggests reducing the rate of the advance on imports of 10% to 5%, for the benefit of natural persons and companies that have regularized their fiscal situation. The objective was to support liquidity and to alleviate the financial burden on economic operators.

Some MPs recommended the addition of an article aimed at establishing an electronic platform dedicated to the declarations of employers, as well as to postpone the deadline for filing these declarations, to 30 September of each year, instead of April 30 currently in force. This There was no consensus on the proposal. The representative of the Ministry of Finances recalled that the legal deadline for employer declarations was initially set for February 25, before being extended to April 30 in order to to ease the pressure associated with corporate tax returns.

The Fourth Amendment is about support for exporting companies. He proposed to delete section 52 of the Act of Finances 2022, which put an end to the VAT suspension mechanism in favor international trade companies and businesses totally exporters and to reinstate this device considered as a tool allowing to reduce financial pressure when it comes to the acquisition of goods and services.

The Fifth Amendment sought to exempt or reduce currency exchange penalties. This proposal gave rise to a broad debate, but the Ministry of Finance strongly opposed it. He recalled that a This measure is in contradiction with the 2015 law on wrestling against money laundering, with most currency offences being closely linked to this type of crime. He also warned against the risk of re-registering Tunisia on the grey list of Financial Action Group (GAFI ) , which would carry damage to the country's financial and banking reputation internationally, in no more reducing its foreign exchange reserves.