On 31 December 2025 the Directorate General of Taxation published the 2026 edition of the General Tax Code. This version consolidates the previous text and incorporates the measures of Finance Law no. 50-25, enacted on 10 December 2025.

What the 2026 edition contains

The General Tax Code remains organised in three books. The first brings together the rules on tax base, collection and penalties relating to corporate income tax, personal income tax, VAT and registration duties. The second deals with audit and litigation procedures. The third gathers, among other things, stamp duties, the annual special tax on vehicles and several social contributions.

The 2026 edition incorporates concrete changes for individuals, property owners and businesses: income tax relief for family dependants, the treatment of supplementary pension schemes, withholding tax on certain rents, new filing arrangements for gains on securities and real estate, digital obligations and adjustments to registration duties.

In practice

The consolidated General Tax Code is the legal starting point. For operational application it must be read together with the Finance Law and circular note no. 737, which sets out effective dates, the taxpayers concerned and the formalities expected. Before filing a return, selling a property or exercising a tax option, it is therefore advisable to check the 2026 version of the applicable article together with the DGI's commentary.

Sources

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This publication is provided for information purposes only and does not constitute personalised tax or legal advice.