The Tunisian Parliament began, on Friday, November 13, 2026, examining the Budget of the Ministry of Finance for the year 2027, during a joint plenary session bringing together the Assembly of the Representatives of the People and the National Council of Regions and Districts, at the Bardo Palace, in the presence of the Minister of Finance.
The credits allocated to the Finance mission amount to 1,668.728 million dinars in 2027, compared with 1,523.044 million dinars in 2026, representing an increase of 145.684 million dinars, equivalent to 9.6% (TN calculation).
This envelope, which includes the own resources of the relevant public institutions, is primarily intended for remuneration expenses, customs and tax activities as well as the functioning of the public accounting services.
The Essentials
- 1,668.728 million dinars in credits planned for the Finance mission in 2027.
- A 9.6% increase compared with 2026, according to Tunisie Numérique’s calculations.
- 1,338.835 million dinars allocated to remunerations, i.e., 80.2% of the budget.
- 654.167 million dinars for customs, the largest program by volume of credits.
- Directions focused on revenue mobilization, the fight against tax evasion, and digital transformation.
A Budget Increasing by 145.7 Million Dinars
According to the data presented to Parliament, the overall credits of the Finance mission, including the own resources of public institutions, evolve as follows:
| Year | Credits in million dinars |
|---|---|
| 2025 | 1,380.050 |
| 2026 | 1,523.044 |
| 2027 | 1,668.728 |
| 2028 (forecast) | 1,692.128 |
| 2029 (forecast) | 1,802.128 |
The credits allocated for 2027 show an increase of 145.684 million dinars compared with 2026, representing a rise of 9.6%, according to Tunisie Numérique calculations.
The projections established within the framework of the 2027-2029 medium-term expenditure plan foresee then an increase to 1,692.128 million dinars in 2028, and then to 1,802.128 million dinars in 2029.
These amounts correspond to the credits and forecasts of the Finance mission, and not to the state’s overall budget. The figures for 2028 and 2029 are projections and not expenditures already approved or executed.
Customs, Taxation and Public Accounting: The Main Budget Lines
The Finance mission revolves around six main programs covering customs, taxation, public accounting, budgetary services, public debt, as well as management and support.
For 2027, the credits are allocated as follows:
| Program | Credits 2027 (million dinars) |
|---|---|
| Customs | 654.167 |
| Taxation | 355.010 |
| Public accounting | 495.582 |
| Budgetary services | 15.885 |
| Public debt | 4.115 |
| Management and support | 143.969 |
| Total | 1,668.728 |
The Customs program accounts for 39.2% of the total credits, followed by Public Accounting with 29.7% and Taxation with 21.3%, according to Tunisie Numérique calculations.
These three programs thus concentrate more than 90% of the mission’s credits.
It should be noted that the 4.115 million dinars listed under the “Public Debt” program correspond to the credits for this administrative program. They do not represent the state’s outstanding debt nor the total cost of public debt service.
Remunerations Absorb More Than 80% of the Credits
An examination of the budget distribution by expenditure type highlights the significant weight of remuneration.
These are expected to reach 1,338.835 million dinars in 2027, compared with 1,197.147 million dinars in 2026.
This represents an increase of 141.688 million dinars, or 11.8% (TN calculation).
| Nature of expenses | 2026 (MD) | 2027 (MD) |
|---|---|---|
| Remunerations | 1,197.147 | 1,338.835 |
| Operating | 125.302 | 129.038 |
| Interventions | 58.848 | 47.355 |
| Investment | 141.747 | 153.500 |
| Total | 1,523.044 | 1,668.728 |
According to Tunisie Numérique calculations, remuneration expenses account for 80.2% of the total envelope planned for 2027.
Operating expenses would rise slightly to 129.038 million dinars, from 125.302 million in 2026.
By contrast, intervention expenditures would fall from 58.848 to 47.355 million dinars, a decrease of 19.5% (TN calculation).
Investment expenditures would increase, from 141.747 to 153.500 million dinars, recording a rise of 8.3% (TN calculation).
This distribution shows a rise in credits allocated to investment, but also a predominance of personnel costs in the mission’s operating expenses.
Revenue Mobilization and Control of the Public Deficit
The strategic orientations of the Ministry of Finance for 2027 are structured around strengthening the sustainability of public finances and preserving financial and economic balances.
One of the main objectives is to improve the mobilization of the state’s own resources, while continuing efforts to control the budget deficit and public debt.
The presented strategy also emphasizes improving the efficiency of public spending and the quality of investments financed by the state.
These orientations aim to strengthen the management of budget resources and to improve the financing capacity of public policies.
Taxation: Broadening the Base and Fighting Evasion
The tax program foresees several actions aimed at improving the yield of state revenues.
It rests notably on broadening the tax base, combating evasion, and strengthening tax justice.
The ministry also intends to continue efforts to integrate the informal economy into the organized circuit.
A particular focus will be given to improving tax controls, through the use of risk-based methods.
The objective is to enhance the effectiveness of controls while strengthening the capacity to mobilize tax resources.
Customs: Facilitating Trade and Strengthening the Fight Against Smuggling
With credits of 654.167 million dinars, the Customs program constitutes the leading budget item of the Finance mission.
Its objectives include facilitating trade, supporting investment, and fighting smuggling and fraud.
The program also foresees reducing the time required for clearance to improve the flow of commercial operations.
These orientations are part of the modernization efforts of the customs administration and improvement of services provided to businesses.
Public Accounting and Debt: Improving Resource Management
The public accounting program, endowed with 495.582 million dinars, is responsible for mobilizing the financial resources of the State and local authorities.
It also participates in the execution of public expenditures and the preparation of reliable accounts to strengthen the quality of financial information.
For its part, the public debt program is responsible for mobilizing borrowing resources, managing liquidity, and controlling the cost and risks associated with indebtedness.
These missions fit into the general objective of preserving budgetary balances and managing the State’s financial commitments.
Digital Transformation and Simplification of Procedures
The Ministry of Finance’s strategy also plans to strengthen the digital transformation of its services.
This orientation concerns, in particular, the simplification of administrative procedures and the improvement of services delivered to citizens and businesses.
The development of digital services aims to facilitate procedures, improve the relationship between the administration and users, and strengthen the efficiency of tax and financial procedures.
The ministry also intends to contribute to improving the business climate, notably by facilitating the creation and financing of projects.
A Budget Marked by the Weight of Personnel Expenditures
The review of the credits planned for 2027 highlights a global increase in resources allocated to the Ministry of Finance, in a context where the tax administration, customs, and public accounting occupy a central place.
The rise in remunerations is the main factor behind the growth of the budget envelope: 141.688 million dinars increase for personnel expenditures, out of a total increase of 145.684 million dinars.
This evolution, based on the amounts presented to Parliament, underlines the structural weight of remuneration expenses in the Finance mission.
At the same time, the ministry sets aims for administrative modernization, strengthening public revenues, and improving the efficiency of spending.
The realization of these orientations will depend notably on the execution of appropriations, the deployment of announced reforms, and the results obtained in terms of revenue mobilization and the management of public finances.
