2026 Budget Bill Focuses on Social Role of the State
The 2026 budget bill prioritizes the social role of the state in its first pillar, which involves a set of strategic choices. The most important of these choices include:
- Strengthening the healthcare sector
- Creating jobs
- Supporting purchasing power
- Consolidating social security systems
- Guaranteeing the right to housing and transportation
Key Measures to Support the Healthcare Sector
The bill, a copy of which was obtained by the Tunis Afrique Presse (TAP) agency, includes several measures to support the healthcare sector, such as:
- Supporting the National Agency for Medicines and Health Products
- Extending the benefits granted to medical equipment imported by hospitals and clinics to include military health structures
- Financing the acquisition of specific medications not included in the basic health insurance scheme
- Supporting social security clinics and the Orthopedic Appliance Manufacturing Center
Tax Exemptions for Healthcare Institutions
According to Article 16 of the budget bill, the National Agency for Medicines and Health Products will be exempt from Value-Added Tax (VAT) on its local purchases of reagents, solutions, medical supplies, machines, and equipment intended for drug control. This exemption will be granted for local purchases based on a circumstantial certificate of VAT suspension issued by the competent tax authority.
Extension of Benefits to Military Health Structures
Article 17 of the budget bill states that medical equipment acquired directly or through the Ministry of National Defense for the benefit of military clinics and private military health centers will be exempt from VAT and customs duties. This exemption will be granted within the framework of existing regulations.
Financing of Specific Medications
Article 18 of the budget bill provides for the financing of the acquisition of specific medications not included in the basic health insurance scheme. This will be achieved by adding the phrase "and the acquisition of specific medications not included in the basic health insurance scheme" to the first paragraph of Article 12 of Decree-Law No. 21 of 2021, dated December 28, 2021, relating to the 2022 finance law.
Support for Social Security Clinics and Orthopedic Appliance Manufacturing Center
Under Article 19 of the budget bill, social security clinics and the Orthopedic Appliance Manufacturing Center will be supported through the exemption of VAT and customs duties on import and local acquisition operations for equipment, materials, and supplies carried out by the National Social Security Fund (CNSS) for the benefit of social security clinics and the Orthopedic Appliance Manufacturing Center. This exemption will be granted for local acquisitions based on a VAT suspension certificate issued by the competent tax authority.
