Algeria Tax Filing Guide 2026

Tax Year — Calendar Year

Algeria's tax year is the calendar year running from 1 January to 31 December. Individuals report income earned during the calendar year on their annual return. Companies may use a different accounting period with DGI approval, but most follow the calendar year. The tax year for VAT and social contributions is also the calendar year, though VAT returns are filed monthly.

Individual Filing — Due 30 April

All individuals with taxable income must file an annual income tax return by 30 April of the following year. The return captures salary income, business income, rental income, investment income, and capital gains. Even employees whose tax is fully withheld at source must file a simplified return. The filing is done through the DGI online portal (impots.dz) using the taxpayer's NIF (Numéro d'Identification Fiscale). First-time filers must register with the DGI to obtain a NIF.

Corporate Filing — Within 3 Months

Companies must file their annual corporate tax return (IBS) within 3 months of the end of their accounting period. For companies following the calendar year, the deadline is 31 March. The return includes the financial statements, tax computation, and supporting schedules. Companies with annual turnover exceeding DZD 10 million must file electronically. Quarterly prepayments (acomptes) are required based on the previous year's tax liability, due by the 20th of the month following each quarter.

Online Filing — impots.dz

The DGI online portal (impots.dz) provides a comprehensive platform for tax filing and management. Taxpayers can file returns, make payments, view their tax history, and communicate with the tax authorities through the portal. Registration requires the taxpayer's NIF. The portal supports electronic payment by bank transfer or card. Filing electronically is mandatory for certain taxpayers and simplifies the process through pre-filled fields and automatic calculations.

Payment Options

Tax payments can be made through several methods: electronic payment via the impots.dz portal, bank transfer to the treasury account (Trésor Public), cheque payable to the tax collector, or cash payment at the tax office (limited to DZD 100,000). Quarterly prepayments for businesses and high-income individuals are due by the 20th of the month following each quarter. Late payment attracts interest at 0.5% per month.

Penalties for Late Filing

The DGI imposes the following penalties for non-compliance:

• Late filing: 10% of the tax due (up to 30 days late), 25% if more than 30 days late
• Late payment: 0.5% interest per month on the unpaid amount
• Non-filing after notice: 40% of the tax due
• Tax evasion: Up to 100% of the tax evaded, plus criminal prosecution

FAQs

Do I need to file if my income is below the DZD 240,000 threshold?

If your total income is below the tax-free threshold and no tax was withheld, you may not be required to file. However, if tax was withheld at source, filing is recommended to claim any refund.

Can I file my tax return on paper?

Yes, paper filing is available for individuals with simple tax situations. However, electronic filing is increasingly mandatory, particularly for businesses and higher-income individuals.

What documents do I need to file my return?

You will need your NIF, employment certificate (état de salaires), bank statements, rental contracts, and records of investment income. Deduction receipts should also be kept.

Can I get an extension to file?

Extensions are not generally granted for individual returns. Businesses may request a short extension in exceptional circumstances, subject to DGI approval.

Disclaimer

This guide provides general information about Algerian tax filing for the 2026 tax year. Tax laws and procedures may change. Always consult with a qualified Algerian tax advisor for advice specific to your situation. InvestmentKit does not provide tax advice.