{"id":77803,"date":"2025-12-15T13:53:07","date_gmt":"2025-12-15T12:53:07","guid":{"rendered":"https:\/\/lasentinelle.dz\/?p=77803"},"modified":"2025-12-15T13:53:08","modified_gmt":"2025-12-15T12:53:08","slug":"le-president-tebboune-signe-la-loi-de-finances-2026-un-arsenal-de-mesures-pour-soutenir-le-pouvoir-dachat-et-dynamiser-leconomie","status":"publish","type":"post","link":"https:\/\/lasentinelle.dz\/index.php\/2025\/12\/15\/le-president-tebboune-signe-la-loi-de-finances-2026-un-arsenal-de-mesures-pour-soutenir-le-pouvoir-dachat-et-dynamiser-leconomie\/","title":{"rendered":"Le pr\u00e9sident Tebboune signe la loi de Finances 2026\u00a0: Un arsenal de mesures pour soutenir le pouvoir d’achat et dynamiser l’\u00e9conomie"},"content":{"rendered":"\n

Le pr\u00e9sident de la R\u00e9publique, Abdelmadjid Tebboune, a sign\u00e9 dimanche la loi de Finances 2026 au si\u00e8ge de la Pr\u00e9sidence de la R\u00e9publique, en pr\u00e9sence des membres du gouvernement et de hauts responsables de l’\u00c9tat. Cette c\u00e9r\u00e9monie, qui s’est d\u00e9roul\u00e9e avant la r\u00e9union du Conseil des ministres, marque l’entr\u00e9e en vigueur d\u00e8s le 1er<\/sup> janvier prochain d’un texte ambitieux comportant une multitude de dispositions destin\u00e9es \u00e0 pr\u00e9server le pouvoir d’achat des citoyens et \u00e0 insuffler un nouvel \u00e9lan \u00e0 l’activit\u00e9 \u00e9conomique nationale.<\/p>\n\n\n\n

Le volet social de cette loi se distingue par la prolongation jusqu’au 31 d\u00e9cembre 2026 des exon\u00e9rations fiscales et douani\u00e8res sur plusieurs produits de premi\u00e8re n\u00e9cessit\u00e9. L’huile brute de soja, le caf\u00e9, les l\u00e9gumes secs ainsi que les viandes blanche et rouge continueront ainsi de b\u00e9n\u00e9ficier de ces avantages, garantissant la stabilit\u00e9 des prix sur le march\u00e9. Les importations de cheptels bovin et ovin destin\u00e9s \u00e0 l’abattage, ainsi que les viandes fra\u00eeches r\u00e9frig\u00e9r\u00e9es, se verront appliquer un taux r\u00e9duit de droits de douane de 5%. Les fruits et l\u00e9gumes frais, les \u0153ufs, le poulet de chair et la dinde produits localement restent \u00e9galement exon\u00e9r\u00e9s de fiscalit\u00e9. Dans une d\u00e9marche visant \u00e0 encourager la production locale, les importateurs et transformateurs d’huile de soja brute devront produire cette mati\u00e8re premi\u00e8re en Alg\u00e9rie ou s’approvisionner sur le march\u00e9 national avant la fin de l’ann\u00e9e 2026. Par ailleurs, une mesure sp\u00e9cifique autorise l’importation de t\u00eates ovines vivantes destin\u00e9es \u00e0 l’abattage \u00e0 l’occasion de l’Aid El Adha, du 15 avril au 30 juin 2026, avec une exemption totale de droits et taxes.<\/p>\n\n\n\n

Le secteur du logement occupe une place centrale dans cette loi de finances. Le Tr\u00e9sor public prendra en charge les int\u00e9r\u00eats et bonifiera \u00e0 hauteur de 5%  les pr\u00eats bancaires accord\u00e9s dans le cadre du programme location-vente, qui pr\u00e9voit la r\u00e9alisation de 300.000 logements en 2026. Ce programme s’inscrit dans l’engagement gouvernemental de construire deux millions de logements entre 2025 et 2030. Les occupants de logements publics locatifs souhaitant acqu\u00e9rir leur bien disposent d\u00e9sormais d’un d\u00e9lai prolong\u00e9 jusqu’au 31 d\u00e9cembre 2026 pour d\u00e9poser leur demande d’achat. Pour am\u00e9liorer les conditions de transport, la loi autorise l’importation de 10.000 bus neufs destin\u00e9s au transport de personnes, en \u00e9tat final ou non mont\u00e9s, avec une exon\u00e9ration totale de droits et taxes. Cette mesure r\u00e9pond aux besoins urgents de renouvellement du parc de v\u00e9hicules des transporteurs. Dans une perspective de transition \u00e9nerg\u00e9tique, les droits de douane sur les chauffe-eaux solaires domestiques passent de trente \u00e0 15%, favorisant ainsi l’adoption de solutions plus \u00e9conomiques et \u00e9cologiques.<\/p>\n\n\n\n

Sur le plan \u00e9conomique, la loi introduit des incitations majeures pour stimuler l’investissement. Les start-ups pourront d\u00e9sormais b\u00e9n\u00e9ficier de deux ann\u00e9es d’exon\u00e9ration fiscale lors du renouvellement de leur label, contre une seule auparavant. Les incubateurs d’entreprises verront \u00e9galement leurs avantages fiscaux reconduits \u00e0 chaque renouvellement de leur agr\u00e9ment, assurant ainsi la p\u00e9rennit\u00e9 de l’\u00e9cosyst\u00e8me entrepreneurial alg\u00e9rien. Les exportateurs b\u00e9n\u00e9ficieront d’une prise en charge int\u00e9grale de leurs frais de participation aux \u00e9v\u00e9nements \u00e9conomiques internationaux par le Fonds sp\u00e9cial de promotion des exportations, abandonnant ainsi le syst\u00e8me de remboursement partiel pr\u00e9c\u00e9dent. Cette mesure vise \u00e0 renforcer la pr\u00e9sence des produits alg\u00e9riens sur les march\u00e9s internationaux et \u00e0 diversifier les revenus hors hydrocarbures.<\/p>\n\n\n\n

Un dispositif exceptionnel de r\u00e9gularisation fiscale volontaire a \u00e9t\u00e9 instaur\u00e9, permettant aux contribuables de r\u00e9gulariser leur situation avant le 31 d\u00e9cembre 2026 moyennant une imposition lib\u00e9ratoire unique de 8%, sans application de sanctions. La micro-importation fait \u00e9galement son entr\u00e9e dans le cadre l\u00e9gal, avec l’attribution du statut d’auto-entrepreneur aux personnes exer\u00e7ant cette activit\u00e9, assorties d’un taux de droit de douane r\u00e9duit de 5% et d’une imposition forfaitaire de 0,5 % par transaction.<\/p>\n\n\n\n

La transition \u00e9nerg\u00e9tique constitue un axe prioritaire de cette loi. Les entreprises investissant dans l’hydrog\u00e8ne vert, le boisement ou la production d’\u00e9nergies renouvelables pourront d\u00e9duire ces d\u00e9penses de leur b\u00e9n\u00e9fice imposable dans la limite de 5%. Les mat\u00e9riaux destin\u00e9s \u00e0 la fabrication de panneaux solaires photovolta\u00efques et les \u00e9lectrolyseurs pour la production d’hydrog\u00e8ne b\u00e9n\u00e9ficient \u00e9galement d’avantages douaniers significatifs. Enfin, le secteur de la p\u00eache maritime et de l’aquaculture n’est pas en reste avec l’exon\u00e9ration des droits de douane sur les mati\u00e8res premi\u00e8res entrant dans la production d’aliments pour l’aquaculture, l’application d’un taux r\u00e9duit de TVA de 9%, et la possibilit\u00e9 d’importer des navires de grande p\u00eache d’occasion jusqu’\u00e0 quinze ans d’\u00e2ge, contre cinq ans pr\u00e9c\u00e9demment.<\/p>\n\n\n\n

Amar Malki<\/p>\n","protected":false},"excerpt":{"rendered":"

Le pr\u00e9sident de la R\u00e9publique, Abdelmadjid Tebboune, a sign\u00e9 dimanche la loi de Finances 2026 au si\u00e8ge de la 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