Three Articles of the 2026 Finance Bill Rejected by Parliamentary Commissions
Three articles of the 2026 Finance Bill proposed by the government have been rejected by the finance and budget commissions of the ARP and CNRD during the examination of the bill. These articles are 20, 47, and 50, according to the report of the two commissions on the 2026 Finance Bill, published on the ARP's website.
Article 20: Social Solidarity Contribution
Article 20 of the 2026 Finance Bill relates to the continuation of the provisional application of the social solidarity contribution. As a reminder, Article 53 of the 2018 Finance Law (Law No. 2017-66 of December 18, 2017) established a 1% social solidarity contribution payable by individuals and businesses.
Article 47: Revision of Customs Duties on Solar Panels
The finance and budget commissions of the two legislative chambers also rejected Article 47, which concerns the revision of customs duties imposed on the importation of solar panels. This article stipulates a 15% reduction in customs duties imposed on the importation of solar panels.
Article 50: Wealth Tax
The third rejected article is Article 50 of the 2026 Finance Bill, which provided for the introduction of a wealth tax. This article provides for a tax on the assets of individuals, including the assets of their minor children under their guardianship, called a "wealth tax". It concerns both real estate and movable assets. The proposed rates were set at 0.5% for assets with a value ranging from 3 to 5 million dinars, and 1% for those exceeding 5 million dinars.
