Finance Act 2027: what changes on your payslip
The bill's timetable, what already-published law changes on 1 January 2027, and your net pay compared month to month. This page follows the bill from the day it reaches Parliament.
Bill not filed yet
Checked on 29 September 2026
The three stages
1
Bill filed with Parliament
by 15 October 2026 at the latest
2
Passed, then published in the Official Journal
passed by 10 December 2026 at the latest
3
Applied to 2027 payroll
from 1 January 2027
Your net pay in December 2026 and January 2027
Enter a monthly gross salary. The calculation applies the rates published law sets for each of the two months.
Dependent children give a deduction to the head of household.
December 2026
·TND
Net pay
January 2027
·TND
Net pay
Based on law known on 29/09/2026 · an indicative estimate, not a payslip or an accountant's advice.
What already changes on 1 January 2027, without a new act
Already-published law provides for these changes. A finance act can still alter them.
Social solidarity contribution (employee)
0.5% → 1%
The reduction in article 87 of the 2026 Finance Act only covers salaries paid in 2026. The exemption for annual net income of 5,000 dinars or less is not affected.
Monthly minimum wage, 48-hour scheme
554.736 → 582.400 TND
Source · Decree no. 67 of 2026 · 2027 step
Monthly minimum wage, 40-hour scheme
470.251 → 493.304 TND
Source · Decree no. 67 of 2026 · 2027 step
What does not change without a new act
- CNSS contributions, general scheme · 9.68% employee, 17.07% employer.
- The eight-bracket IRPP scale from article 36 of the 2025 Finance Act.
- Deductions for head of household and dependent children.
Net pay in December 2026 and January 2027
Single employee, no children, general sector, no bonus.
| Monthly gross | Net December 2026 | Net January 2027 | Difference |
|---|---|---|---|
| 1,000 | 839.704 | 835.639 | −4.065 |
| 1,500 | 1,189.706 | 1,183.610 | −6.096 |
| 2,000 | 1,534.101 | 1,525.903 | −8.198 |
| 3,000 | 2,161.884 | 2,149.170 | −12.714 |
| 5,000 | 3,329.006 | 3,307.260 | −21.746 |
What a finance act can change on a payslip
The IRPP income tax brackets
The current scale has eight brackets, from 0% to 40%, since article 36 of the 2025 Finance Act. A finance act can move the brackets or change the rates, and every taxable salary feels it from January.
The social solidarity contribution
Created by article 53 of the 2018 Finance Act, it was halved for employees by the 2023 Finance Act, then by article 87 of the 2026 Finance Act for 2026 only. Each extension takes a new act.
CNSS contributions
They belong to the social security scheme, yet a finance act can change them · article 17 of the 2025 Finance Act added a 0.5-point levy on each side, bringing the general scheme to 9.68% for the employee and 17.07% for the employer.
Family deductions
Head of household, dependent children, students or disabled dependents · the amounts are set by the income tax code, which a finance act can amend. They move the point where tax starts.
The timetable of a finance act
The government files the finance bill with the Assembly of the Representatives of the People by 15 October 2026 at the latest, as article 42 of the organic budget law requires (organic law no. 2019-15 of 13 February 2019). From then on, its measures are proposals: they can be amended, withdrawn or added during the debate.
The Assembly must pass the text by 10 December 2026, under article 78 of the Constitution. The act is then enacted and published in the Official Journal of the Tunisian Republic, and its tax measures normally apply to salaries paid from 1 January 2027.
What Levia HR does when the act is published
Every rate and every scale carries its effective date. A December payslip, even recalculated later, keeps December rates; the January one applies the new ones. Nothing is overwritten, and an audit of the previous year is rerun with the values of the time.
Statutory values can also be set on screen, versioned. If your accountant reads the text differently, they enter their reading with its date, without waiting for a software update.
Reading your January payslip
A finance act change shows in three places on the payslip: the IRPP line, the CSS line and, if social rates change, the CNSS lines. Gross pay stays the same; only net pay moves.
Before concluding there is an error, compare the taxable base from one month to the next. A bonus, an absence or overtime also moves it, and IRPP is calculated on an annualised base.
Go further
Frequently asked questions
When will the 2027 Finance Act be published?
The bill must reach Parliament by 15 October 2026 and be passed by 10 December 2026. The act is then enacted and published in the Official Journal to apply from 1 January 2027.
Can a finance act change CNSS contributions?
Yes. Article 17 of the 2025 Finance Act added a 0.5-point levy on each side: since 1 January 2025, the employee share of the general scheme is 9.68% and the employer share 17.07%.
Will the CSS go up in 2027?
The reduction in article 87 of the 2026 Finance Act only covers salaries paid in 2026. Unless it is extended again, the employee CSS returns from 0.5% to 1% on 1 January 2027. The 2027 Finance Act may still extend it, and this page will be updated as soon as the bill is filed.
Will my December 2026 payslip be recalculated with 2027 rates?
No. Each payslip applies the rates in force during its month. Measures in the 2027 Finance Act apply to payroll from January 2027, unless the text expressly says otherwise.
Are the 2027 amounts on this page final?
No. They apply already-published law: the CSS returning to its full rate and the 2027 minimum wage step set by decree. They will change if the 2027 Finance Act alters the income tax scale, the CSS or contributions.
Does the minimum wage change with the finance act?
No. The SMIG minimum wage is set by decree, not by the finance act. Decree no. 67 of 2026 already set the steps from 2026 to 2028: under the 48-hour scheme, the monthly SMIG is 582.400 dinars on 1 January 2027.
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