The 2025 Finance Act introduces several ambitious measures aimed at stimulating the national economy and at improving and supporting purchasing power. Below is a summary of the main provisions adopted.
1. Support for investment and innovation
- Sovereign sukuk issuance:
The Treasury is now authorised to issue sovereign sukuk to finance infrastructure projects and commercial public facilities. Income generated by these financial instruments will be exempt from global income tax (IRG) and corporate profits tax (IBS) for five years. Registration and land-registry fees relating to these sukuk are also waived for the same period. - Encouraging research and development:
Companies that incur expenditure on research and development projects, or that work with start-ups and incubators on innovation programmes, may claim a 30% allowance on their accounting profit, capped at 200 million dinars. - Support for start-ups and incubators:
Incorporation deeds of companies set up by innovative project holders are exempt from registration fees. Start-ups and incubators also benefit from extended tax exemptions when their label is renewed, and real estate acquired for industrial activities is exempt from tax.
2. Tax and customs provisions
- Incentives for the southern wilayas:
The 50% allowance on IRG and IBS for income generated in the southern wilayas is renewed for five years to foster the development of these regions. - Promoting digital payments:
Electronic payment terminals and their assembly kits are exempt from VAT and customs duties until 31 December 2027, to encourage the use of electronic payments.
3. Support for housing and purchasing power
- Rent-to-own programme:
For the delivery of 135,000 homes in 2025, the State will bear loan interest during the deferral period and apply a 100% interest-rate subsidy. Beneficiaries of the “AADL 3” programme may also claim a 10% discount if they pay off their home early after settling 38% of the total price. - Consumer credit:
Public banks are authorised to grant consumer loans to finance the purchase of goods and services, notably in the health and travel sectors, thereby strengthening household purchasing power.
4. Purchasing-power measures
- VAT exemptions:
Imports of frozen white meat are exempt from VAT until 31 December 2025. The temporary exemption on the sale of several food products (pulses, rice, fresh fruit and vegetables, eggs, locally produced chicken and turkey) is extended to the same date. - Reduced customs duties:
The reduced 5% customs duty on imports of cattle and sheep, as well as on fresh chilled meat, is maintained until 31 December 2025 to stabilise food prices.