Tunisia published the Finance Law for 2026 (Law No. 2025-17) in the Official Gazette on 12 December 2025. The main tax measures include:

• The introduction of a new non-deductible contribution on certain sectors, calculated at a rate of 4% on the taxable profit of the following, with a minimum contribution of TND 10,000:
  • banks and financial institutions;
  • insurance and reinsurance companies;
  • tele…