The 2027 finance bill (PLF 2027) provides several funding lines intended to support project promoters, small businesses, young graduates, vulnerable categories, and community organizations. These mechanisms offer, depending on the beneficiary categories, interest-free loans or credits under preferential conditions.
Article 13 of the bill proposes the creation of a financing line of 10 million dinars, mobilized from the resources of the National Employment Fund. It would be intended for granting interest-free participatory loans to promoters of enterprises that have obtained the label “Startup.”
These loans would be exclusively dedicated to strengthening the equity of these companies, during the period from January 1, 2027 to December 31, 2028.
The management of this financing line would be entrusted to the Bank for Financing Small and Medium Enterprises (BFPME), under an agreement concluded with the ministries responsible for Finance and Employment, which would set the conditions and modalities for managing the scheme.
On its side, Article 14 proposes the creation of a financing line of 10 million dinars, also mobilized from the resources of the National Employment Fund, to grant loans on preferential terms to small businesses active for up to three years and under supervision by the National Agency for Employment and Self-Employment (ANETI).
These financings would be granted between January 1, 2027 and December 31, 2028, in the form of working capital, in order to meet financial needs or to overcome conjunctural difficulties.
The management of this line would be entrusted to the Banque Tunisienne de Solidarité (BTS), in accordance with an agreement concluded with the ministries responsible for Finance and Employment. This agreement would define the eligibility criteria as well as the conditions and modalities of managing the financing.
Moreover, Article 16 provides for the creation of a financing line of 5 million dinars, funded by the National Employment Fund, intended to grant loans on preferential terms to students and graduates of vocational training centers who have the status of student-entrepreneur or apprentice-entrepreneur and holders of project ideas.
The objective would be to finance the creation of projects in the various sectors of economic activity, during the period from January 1, 2027 to December 31, 2028.
The management of this line would be ensured by the Banque Tunisienne de Solidarité, under an agreement concluded with the ministries responsible for Finance and Employment, specifying the conditions and modalities for managing the scheme.
Article 17, for its part, provides for a financing line of 20 million dinars, mobilized from the resources of the National Employment Fund, for the benefit of vulnerable categories and people with modest incomes.
This envelope would be devoted to the grant of interest-free loans, with a maximum amount of 10,000 dinars per loan, intended to finance activities across all economic sectors, during the period from January 1 to December 31, 2027.
These loans would be repayable over a maximum period of six years, including a one-year grace period.
The same article also proposes allowing beneficiaries of the Amen Social program who have obtained a loan under this financing line to continue benefiting from the advantages granted by this program for two years from the creation of their project and its start of activity.
The management of this financing line would be entrusted to the Banque Tunisienne de Solidarité, in accordance with an agreement concluded with the ministries responsible for Finance and Employment, which would determine the conditions and modalities of managing the financing.
In the same context, Article 21 of the proposed 2027 finance bill proposes the creation of a financing line of 5 million dinars, drawn from the resources of the National Employment Fund.
This line would be intended to grant interest-free loans without any guarantee requirements, in order to support self-financing by promoters of community-based organizations, during the period from January 1 to December 31, 2027.
The management of this scheme would be entrusted to banks, within the framework of agreements concluded with the ministries responsible for Finance and Employment, which would set the conditions and modalities for managing this financing line.
