2026 Finance Bill to Support Two Companies and a Public Institution
The 2026 Finance Bill (PLF 2026) plans to support two companies and a public institution through tax exemptions and various measures related to customs duties.
Support for the Gafsa Phosphate Company (CPG)
According to the PLF 2026 document, the Gafsa Phosphate Company (CPG) will benefit from:
- Exemption from customs duties and value-added tax (VAT) on the importation of equipment, materials, supplies, and vehicles necessary for its activity and transportation
- Suspension of VAT application on its local market purchases, within the framework of its operating needs, provided that the company obtains a certificate from the competent tax authorities, upon presentation of a copy of the purchase invoice stamped by the ministry of supervision
Strengthening the Regulatory Role of the Tunisian Trade Office (OCT)
The PLF 2026 also plans to strengthen the regulatory role of the Tunisian Trade Office (OCT), in accordance with Article 42 of the project. To this end, the Minister of Finance, acting on behalf of the State, will be authorized to:
- Cancel customs duties, as well as fees, late payment penalties, and fines resulting from the non-settlement of simplified customs declarations registered before January 1, 2025, and related to imports made by the OCT
Support for the Tunisian Sugar Company (STS)
Furthermore, Article 43 of the PLF 2026 provides for support to the Tunisian Sugar Company (STS). Like the OCT, the Minister of Finance will be empowered to:
- Cancel the company's debts, consisting of late payment interest and tax penalties, estimated at 2.757 million dinars
