Modification of the 2026 Finance Bill
The finance and budget committees of both chambers of Parliament have modified articles 23, 24, and 26 of the 2026 finance bill, announced Mohamed Amin Ouerghi, a member of these committees at the Assembly of People's Representatives.
Amendment to Article 23
The amendment to article 23 provides for an expansion of the scope of beneficiaries of the exemption from income tax for transportation services provided by the employer. This measure, previously limited to industrial enterprises, will now apply to all companies.
Key Changes
Concretely, article 23 of the bill modifies the provisions of point 25 of article 38 of the Code of Tax on Income of Natural Persons and Corporations, specifying that "the value of the benefit granted by the company for transportation services between home and work" is exempt.
Next Steps
The committees have reviewed the project up to article 37 and plan to continue discussions with the Ministry of Finance in the coming days. Once the review of the original articles is completed, attention will focus on the new articles, clarified Mohamed Amin Ouerghi.
