2026 Budget Bill: Creation of a Special Fund for People with Disabilities
The 2026 budget bill provides for the establishment of a special fund called the "Fund for the Promotion of People with Disabilities", aiming to contribute to the economic and social integration of people with disabilities. This fund will finance interventions in the areas of training, employment, project creation, and economic, sports, and cultural integration.
Management and Intervention Conditions
The management modalities of the Fund and the conditions of its interventions will be set by decree. The Minister in charge of Social Affairs will authorize the payment of the Fund's expenses. The management of this Fund will be entrusted to the National Social Security Fund (CNSS) under a convention concluded for this purpose between the said Fund, the Minister of Social Affairs, and the Minister of Finance.
Funding
The Fund for the Promotion of People with Disabilities will be financed by a 1% withholding on indemnities resulting from road accidents and work accidents. This withholding will be levied by way of withholding at source on the amounts paid by insurance companies, member funds, the road accident victim guarantee fund, or social security funds.
Recovery and Control
The recovery and control of this withholding, as well as the detection of offenses and related disputes, will be carried out in the same manner as for withholding at source for income tax and corporate tax. In addition to donations and resources that may be allocated to it in accordance with the legislation in force.
Tax Exemptions for Economic Integration
To strengthen the economic integration of people with disabilities, Article 34 states that import and local acquisition operations for equipment and materials necessary for the realization of projects by people with disabilities will benefit from the suspension of Value-Added Tax (VAT) and, if applicable, Consumption Tax and customs duties. The conditions and procedures for applying this article will be set by decree.
