Tunisian Parliament Adopts Article 55 of the 2026 Finance Bill
The Assembly of People's Representatives adopted Article 55 of the 2026 finance bill on Saturday evening, November 29, 2025, which provides a tax incentive for the importation or purchase of a new or used car on the local market for the benefit of families residing in Tunisia, despite initial opposition from the Ministry of Finance.
Conditions for Granting the Tax Incentive
This article outlines the conditions for granting this tax incentive, limited to one time per family. A family is considered to be:
- A married couple and their children under 18 years old
- A person filling the role of head of family in case of divorce or death of one of the spouses
Tax and Technical Conditions
For cars equipped with a thermal diesel engine (engine capacity ≤ 1700 cm³) or gasoline engine (engine capacity ≤ 1400 cm³):
- 10% consumption tax
- 7% VAT
Electric and hybrid cars, as well as cars of Tunisian origin that meet the same engine capacity criteria, are exempt from consumption tax.
Eligibility Conditions
- The car must not be more than 8 years old at the time of acquisition
- Individuals who already own a car less than 8 years old are not eligible for the tax incentive
- The individual's gross income must not exceed 10 times the guaranteed minimum wage, and 14 times for married couples
- The acquired car cannot be sold for 5 years, and registration on the car registration document is mandatory
- Accumulation of multiple tax incentives for car purchases is prohibited
- At least 10% of the cars authorized to be imported each year will benefit from this tax incentive
Financing Mechanism
The mechanism also provides for the possibility of using funds from Tunisians living abroad, using the tourist subsidy, and obtaining authorization to purchase foreign currency to finance the acquisition.
Objective of the Measure
This measure aims to facilitate access to cars for families while stimulating the national market and framing tax acquisitions.
