Article 20 of the 2026 Finance Law: New Fiscal Measures to Diversify Social Security Funding
The article introduces a series of fiscal measures aimed at diversifying the sources of financing for social security.
Key Measures
- A 4% contribution on the profits of banks, financial institutions, insurance companies (including takaful), telecommunications operators, and car concessionaires, with a minimum threshold of 10,000 dinars.
- Car rental companies will be required to pay 2 dinars per day and per rented vehicle, paid monthly according to VAT modalities.
- The legislator doubles the registration fee for real estate donations between family members, from 100 to 200 dinars.
- A stamp duty of 20,000 dinars will be applied to the specifications of public contracts not subject to a specific fiscal tax.
- Large commercial areas will be subject to a stamp duty of 1.5 dinars on invoices between 50 and 100 dinars and 2 dinars above this threshold, exempting local businesses.
- Mobile phone consumers will see an additional amount of 0.100 dinar added to each recharge equal to or greater than 5 dinars.
Taxation of Online Games and Contests
Article 20 also establishes a 40% tax on the participation price in games and contests organized via communication technologies, covering all online gaming platforms and betting accessible by mobile or internet.
Funding for Social Security
These revenues will feed into the account for diversifying the sources of financing for social security, created in 2021. This account benefits from:
- 50% of real estate registration fees for family donations
- 50% of stamp duties on sales tickets and specifications
- 20% of taxes on international travel, tourist stays, and nightlife establishments
