The 2026 Finance Law introduces significant measures to encourage business creation in Tunisia. The flagship measure is the state coverage of employer contributions to the National Social Security Fund (CNSS) for businesses created by young graduates. This provision, under Article 13, covers employer contributions for the first three years of activity, considerably reducing labor costs for new structures.
The beneficiaries of this CNSS coverage are higher education graduates under 35 years old who create their first business. The business must be created between January 1 and December 31, 2026 to benefit from this measure. Priority sectors such as technology, agriculture, and manufacturing benefit from coverage that can reach up to 100% of employer contributions.
The law also provides for corporate tax exemption during the first four years for newly created businesses in regional development zones. This exemption applies to interior governorates, as part of the economic decentralization policy. Businesses established in these zones also benefit from an investment premium of up to 30% of the project cost.
The flat-rate tax regime has been expanded to include more micro-businesses. The turnover threshold for the flat-rate regime has been raised, allowing small structures to simplify their tax and accounting obligations. This simplified regime exempts businesses from maintaining full accounting records and simplifies quarterly tax returns.
Labeled startups benefit from even more advantageous provisions. The 2026 Finance Law strengthens the Tunisian Startup Act by extending the tax exemption period and facilitating access to public procurement for young innovative companies. Startup founders can also benefit from a state grant during the first year of their project.
Regarding VAT, the law introduces an accelerated refund mechanism for newly created exporting companies. The VAT credit refund period is reduced to 30 days for companies whose export rate exceeds 70% of their turnover. This measure aims to improve cash flow for young internationally-focused businesses.
Investments in equipment and digital technologies benefit from accelerated depreciation. Companies investing in digital transformation can deduct up to 150% of the acquisition cost of computer equipment and management software. This measure aims to accelerate the modernization of Tunisia's economic fabric and strengthen business competitiveness.
Legalium closely monitors legislative developments to help you benefit from all available tax advantages. Our business law experts advise you on the provisions applicable to your project and integrate these benefits from the company incorporation phase. Contact us to maximize the benefits of the 2026 Finance Law for your new business.