Tax Amnesty and Pharmaceutical Crisis in Tunisia
Experts Weigh In on the Latest Developments
Mohamed Salah Ayari, a tax advisor, has expressed concerns over the repeated tax amnesties in Tunisia, stating that they send a negative message to citizens and economic actors. The latest clause in the 2026 finance bill, which facilitates the payment of tax debts, is seen as a continuation of this trend.
Tax Amnesty: A Negative Message
According to Ayari, the repeated tax amnesties encourage individuals to delay paying their taxes, creating a culture of procrastination and undermining fiscal citizenship. This is the fourth tax amnesty in five years, since 2022. Ayari believes that the real objective is to extend the tax amnesty until 2025.
The approved article allows tax debts to be settled by canceling control penalties, late payment penalties, and collection fees, provided that the payment is made in a single installment or according to a schedule, with the first installment due before December 30, 2026. This applies to all debts registered before January 1, 2024, and those registered before January 1, 2026, following tax audits communicated before June 30, 2025.
Scope of the Tax Amnesty
The tax amnesty includes:
- Debts related to court decisions on the tax base
- Taxes on industrial, commercial, and professional establishments
- Taxes on accommodation and hospitality
- Half of the unpaid fines and fees will be canceled if the amount is paid in full or according to a schedule, with the first installment due before October 31, 2026
The payment schedule can last up to five years and be extended based on the debtor's profile. As long as payments are made on time, judicial proceedings will be suspended, but in case of delay, a penalty of 1.25% per month will apply.
Pharmaceutical Crisis
Noufel Amira, former president of the Syndicate of Pharmacists, has warned that the financial situation of pharmacies has reached a critical level. The crisis between pharmacists and the National Health Insurance Fund (Cnam) dates back to 2015, when the government advanced pension payments before transferring funds from the Social Security Fund and the Retirement and Social Security Fund to the Cnam.
Today, the situation has become unbearable, and the crisis has reached an unprecedented level. The decision to suspend the delivery of medicines in third-party payment from December 8 will have a direct impact on citizens, particularly those with chronic diseases, in a context of deteriorating purchasing power.
Call for Urgent Solutions
Amira is seeking urgent solutions and calling for attentive listening and durable stability in the system, away from annual agreements between private pharmacies and the Cnam, to enable the sector to establish clear and sustainable programs. He emphasizes the need to review the collaboration model with the Cnam, prioritizing citizens' health alongside retirement expenses, and avoiding crisis to preserve the health of Tunisians.
