Algeria Corporate Tax Calculator 2026
Calculate Corporate Income Tax (IBS) in Algeria. Standard rate 26%, reduced rate 19% for production activities, and 10% for construction and agriculture.
Algeria Tax System
Impôt sur les Bénéfices des Sociétés (IBS) in Algeria is levied at 26% for most companies. Production activities benefit from a reduced rate of 19%. Construction and agriculture pay only 10%. Losses may be carried forward for 4 years (7 years for production activities). Capital allowances apply at standard rates for buildings (5%), machinery (10-20%), and computers (33.33%).
2026 Rates: IBS 26% standard, 19% production, 10% construction/agriculture.
Algeria Corporate Tax Calculator 2026
Calculate IBS in Algeria 2026. Standard 26%, production 19%, construction/agriculture 10%.
Taxable Profit10.000.000 د.ج.
Standard Rate (26%)2.600.000 د.ج.
Production (19%)1.900.000 د.ج.
Construction/Agri (10%)1.000.000 د.ج.
Selected: 26% Standard2.600.000 د.ج.
Profit After Tax7.400.000 د.ج.