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Key amendments and a call for efficiency
Finance Law 2026 under parliamentary review
The Finance and Budget Commission of the National People’s Assembly (APN) has made several modifications to the 2026 Finance Bill (PLF), in order to enrich the text and better respond to the country’s economic and social priorities. According to the preliminary report presented the day before yesterday Sunday by the committee’s rapporteur, Hocine Abbache, following the presentation by the Minister of Finance, Abdelkrim Bouzred, the committee proposed amendments affecting nine articles of the bill, as well as the introduction of five new articles.
Among the main changes is the amendment of Article 117, which expands the customs and tax exemptions granted to imported sheep for Eid El-Adha 2025 and 2026, to also include live cattle. Objective: stabilize market prices and protect citizens’ purchasing power.
These imports will thus benefit from exemptions from customs duties, VAT, tax, bank domiciliation and applicable withholdings, in accordance with the provisions of the initial text.
The committee also proposed an amendment to article 158, relating to the allocation of economic land. The latter now provides for a special mechanism for granting land located in micro-activity zones, intended for small projects carried out by young people.
These projects, which do not fall within the scope of the investment law, may be authorized directly by the wali after examination by local commissions, with appeals being decided at the local level, without going through the High National Appeals Commission. Another important modification: the amendment of article 89, which introduces an exceptional procedure for voluntary tax regularization before December 31, 2026.
This measure will allow the taxpayers concerned to regularize their situation through a simplified declaration, subject to a final tax of 10%, without penalties or legal proceedings for the amounts declared. On the other hand, the committee proposed the deletion of article 157, which authorized the release for consumption of new vehicles intended for transport or special use.
This removal is motivated by the need to “study this measure before its application” in order to avoid any market disruption linked to imports and bank domiciliation.
In addition, linguistic corrections were made to 32 articles to guarantee the legal precision of the text.
In its general recommendations, the Finance Commission insisted on the importance of clarifying implementation mechanisms, protecting the national market and balancing support for local production with technological openness, while strengthening consultation with economic players.
During the plenary devoted to the debate on the PLF 2026, several deputies welcomed the direction of the text, while emphasizing the need to guarantee the effectiveness of the execution of scheduled projects.
MP Riad Hanachi (FLN) thus highlighted the provisions of the PLF consistent with the orientations of President Tebboune, in particular those relating to the preservation of purchasing power and the continuation of support for modest incomes.
Several deputies also focused on the digitization of the tax system and the generalization of the digital economy in the management of public finances, considering these reforms as essential levers for transparency and good governance.
Djamila Sai