Tunisian Government Announces Measures to Strengthen Social Security System
As part of the 2026 finance bill, the Tunisian government has announced a series of measures aimed at bolstering the revenue of social security funds and ensuring the sustainability of the social security system. The bill provides for the continuation of the social solidarity contribution, as well as new diversified financing mechanisms.
According to the document, several partial levies will be directly allocated to social security funds:
- 50% of the tax on sales receipts issued to customers
- 50% of the fiscal stamp duty applied to specifications
- 20% of the tax on international air and sea travel
- 20% of the tax on stays in tourist establishments
- 20% of the support fee imposed on non-tourist affiliated nightclubs, clubs, and cabarets
The bill also introduces a new 4% contribution on the profits of banks, financial institutions, car dealerships, insurance and reinsurance companies, calculated based on profits subject to corporate tax from 2026 onwards. This contribution, with a minimum amount set at 10,000 dinars, will not be deductible from the tax base.
Additionally, a 2-dinar withholding tax will be levied on the daily rental price of each vehicle, paid monthly by rental companies.
Finally, 50% of the real estate registration fee on property donations between parents and children or between spouses will be transferred to social security funds. This fee will be doubled, increasing from 100 to 200 dinars.
These measures aim to increase the social security system's own resources, as the funds face a persistent structural imbalance and rising retirement and health care costs.
