Algeria Tax & Investment Guides
16 guides covering Algerian taxation, progressive IRG 0–42% (6 brackets), corporate tax IBS 26%/19%/10%, TVA 19%/9%, CNAS 9% employee + 26% employer, CGT 20% shares / 15% property, and key investment topics.
Personal Tax & Residency
Progressive IRG 0–42%, DZD 240K threshold, 6 brackets, family quotient, tax residency 183-day rule
Algeria Personal Income Tax Guide 2026 — IRG 0–42% Progressive, Family Quotient
Algerian personal income tax (IRG). Progressive rates of 0%, 20%, 30%, 34%, 38%, and 42%. DZD 240K threshold, family quotient system, and tax brackets for 2026.
Algeria Tax Residency Guide 2026 — 183-Day Rule
Algerian tax residency rules. 183-day physical presence test, permanent home criterion, centre of vital interests, and implications for worldwide taxation.
VAT & Indirect Tax
TVA 19% standard, 9% reduced, registration DZD 5M goods / DZD 2.5M services
Algeria Tax Filing Guide 2026 — Filing by 30 April, impots.dz
filing taxes in Algeria. Annual tax return due by 30 April, online filing via impots.dz, payment options, and late filing penalties.
Algeria VAT Guide 2026 — TVA 19% Standard, 9% Reduced, Registration Thresholds
Algerian Value Added Tax (TVA). Standard rate 19%, reduced rate 9% for basic goods, registration thresholds DZD 5M for goods and DZD 2.5M for services, and filing requirements.
Business & Corporate Tax
IBS 26% standard, 19% production, 10% construction/agriculture, DTTs ~50 treaties
Algeria Business Registration Guide 2026 — SARL, EURL, SPA, CNRC
registering a business in Algeria. SARL, EURL, SPA company types, CNRC registration, tax registration, and compliance requirements.
Algeria Corporate Tax Guide 2026 — IBS 26%, 19% Production, 10% Construction
Algerian corporate income tax (IBS). Standard rate 26%, reduced rate 19% for production activities, 10% for construction and agriculture, depreciation rules, and tax incentives.
Algeria Cross-Border Tax Guide 2026 — DTTs, Non-Resident WHT
cross-border taxation in Algeria. Double tax treaties with ~50 countries, non-resident withholding tax rates, permanent establishment rules, and transfer pricing.
Investment & Savings
CGT 20% shares, 15% property (0% after 5yr), dividends 15% WHT, interest 10%
Algeria Capital Gains Tax Guide 2026 — CGT 20% Shares, 15% Property
Algerian capital gains tax. 20% on share sales, 15% on property (0% after 5-year holding period), exemptions, and filing requirements.
Algeria Crypto Tax Guide 2026 — Not Legal Tender, Not Taxed
Guide to cryptocurrency tax treatment in Algeria. Cryptocurrency is not legal tender and is not explicitly taxed. The DGI has not issued specific crypto tax guidance.
Algeria Investment Income Tax Guide 2026 — Dividends 15% WHT, Interest 10%
investment income taxation in Algeria. Dividends subject to 15% WHT, interest 10% WHT, and capital gains on shares at 20%.
Algeria Pension Guide 2026 — CNAS Regime, Retirement Age 60/55
the Algerian pension system. CNAS regime, retirement age 60 for men and 55 for women, contribution rates, and pension calculation.
Property & Wealth Tax
Registration 5%, stamp duty 1%, annual land tax, rental as IRG income
Algeria Inheritance & Gift Tax Guide 2026 — Heirs Exempt, Gifts 5–15%
inheritance and gift tax in Algeria. Heirs are exempt from inheritance tax. Gifts are taxed at progressive rates of 5% to 15% depending on relationship and amount.
Algeria Property Tax Guide 2026 — Registration 5%, Annual Land Tax
property taxation in Algeria. Registration duty 5%, stamp duty 1%, annual land tax (taxe foncière), and property transfer procedures.
Algeria Rental Income Guide 2026 — Rental as IRG Income
rental income taxation in Algeria. Rental income is taxed as part of progressive IRG income, with allowable deductions for maintenance and management costs.
Algeria Wealth Tax Guide 2026 — No Wealth Tax
Guide to wealth taxation in Algeria. No wealth tax (IFI or ISF) is imposed. Overview of property-related taxes and the overall tax treatment of asset holdings.
Employment & Social Security
CNAS 9% EE (7% social + 2% retirement), 26% ER, retirement age 60/55
Algeria Calculators (6)
Free calculators for Algerian salary, tax, and social insurance.
Algeria Salary
Net pay after IRG 0–42% and CNAS 9% deductions.
Algeria Income Tax
IRG 0–42% bracket calculator.
Algeria Corporate Tax
IBS 26%/19%/10% calculator.
Algeria VAT
TVA 19%/9% rate calculator.
Algeria Property Tax
Registration 5%, stamp duty 1%.
Algeria Social Insurance
CNAS 9% EE, 26% ER contributions.