Algeria Tax Rates


TAX RATES > Algeria Tax Rates

Go to Tax Rates Home Page



Algeria Income Tax Rates

Algeria personal income tax rates for 2010:

Taxable Income           /        Tax Rate %
DZD 0 - 60,000                          0%
DZD 60,001 - 180,000               10%
DZD 180,001 - 360,000             20%
DZD 360,001 - 1,080,000          30%
DZD 1,080,001 - 3,240,000       35%
Above DZD 3,240,000               40%

With respect to the international taxation agreements, personal income tax is a direct tax levied on the income of an individual. Taxpayers are classified into resident and non-resident.

Income subject to tax is called assessable income. Assessable income is divided into seven categories:

1. Industrial profits, commerce and craft
2. Professional non-profit business
3. Income from agriculture
4. Income from rental properties built and unbuilt
5. Income from movable capital
6. Wages, salaries, pensions and life annuities
7. Gains from transfer for value of buildings or undeveloped and related rights.

For each category of income, certain deductions and allowances are allowed in the calculation of the taxable income. Taxpayer shall keep the books in compliance with the accounting legislation, in order to benefit from these deductions.

In general, a person liable to Personal Income Tax has to compute his tax liability, file tax return and pay tax, if any accordingly on a calendar year basis.

Married couples file tax returns as separate individuals. Income of children is reported on the tax return of the head of family. A spouse can report income of the children on his/her tax return in certain circumstances.

Basis - Residents are subject to tax on worldwide income; nonresidents are subject to tax only on Algeria-source income.

Residence - A taxpayer is considered resident by virtue of his/her right to reside or seek employment in Algeria or where it is shown that the individual's centre of vital interests is in Algeria.

Filing status - Spouses are required to file separate tax returns. Separate returns may be filed for dependent children in respect of their independent income.

Taxable income - Employment income is generally defined as income from all sources.

Capital gains - For business assets, the same rules apply as for corporations, above. Gains on the disposal of a principal private residence and other personal effects are exempt.

Deductions and allowances - Allowable deductions include travel expenses, amounts deducted by the employer to pay pensions and mandatory social insurance contributions.

Algeria Tax Rates - Individual income tax is imposed at progressive rates up to 35% on amounts exceeding DZD 1.44 million per annum. A 15% withholding tax on dividends is a final tax for individuals.

Other taxes on individuals:

Capital duty - See under "Other taxes on corporations".

Stamp duty - See "Stamp duty" and "Capital duty" under "Other taxes on corporations".

Capital acquisitions tax - There is no Capital acquisitions tax in Algeria.

Real property tax - An annual property tax is imposed on all developed and undeveloped real estate in Algeria.

Inheritance tax / estate tax - Inheritance and gift tax is imposed on the recipient with respect to property located in Algeria that is acquired by inheritance or gift. The rate is 3% for transfers between spouses, offspring or parents; otherwise, the rate is 5%.

Net wealth tax / net worth tax - Wealth tax for residents is assessed on a worldwide basis.

Wealth is taxed on a progressive scale up to 1.5%. Where an individual has paid a similar tax on non-Algerian assets, it may be deducted from the tax due in Algeria.

Nonresidents are subject to wealth tax with respect to property deemed or actually located in Algeria.

Social security - Employees contribute 9% of their pre-tax salaries to fund social security benefits.


Algeria Corporate Tax Rates

Algeria corporate income tax rate for 2010 is 25%.

Corporations in Algeria are subject to taxes below:

1) 'Tax on corporate profits' (impôt sur les bénéfices des sociétés - IBS) on all income earned in the part of your operations, including gains;
2) 'Tax on professional activity' (taxe sur l'activité professionnelle - TAP);
3) 'Land tax' (taxe foncière - TF);
4) 'Value added tax' (taxe sur la valeur ajoutée - TVA)

All companies, except partnership and joint ventures under the Commercial Code, are liable for corporate income tax on their profits arising from any business they carry on in Algeria. Companies are liable for corporate income tax at the rate of 25%. Reinvested earnings are subject to reduced rate of 12.5% under some conditions. Industrial, construction and tourist activities are subject to a reduced rate of 19%.

Foreign companies not established in Algeria and foreign companies with no permanent establishment in Algeria are subject to the company tax or personal income tax based on their legal status and any tax must be withheld by the company or client institution established in Algeria.


As fringe benefits are considered to be a part of the salary paid to an employee, they are subject to social security and income taxes. Fringe benefits taxable are evaluated on the basis of their market value.



The property tax on developed properties: The tax base of TFPB consists of the tax value of rental property tax. This base is determined by applying a rate rebate of 2% per year, without exceeding 40%. However, for plants the turnover rate is 50% and the rate of property tax on property is built of 3%.

The property tax on non-built properties: The rate of property taw on undeveloped land located in non-urbanized is 5%. In urban areas, this rate varies depending on the surface considered: 5% (less than 500 m²), 7% (500 m² to 1000 m²) or 10% (over 1000 m²)


A domestic consumption tax is imposed on various products: on beer tobacco and matches with a rate defined by hk or kg Salomon, coffee, certain fruits, alcohol, ect…, with a rate ranging between 10 and 100%.


The social security rate is 9% on behalf of the employee and 26% on behalf of the employer.


Companies that employ more than 20 employees are subject to a tax of 1% of annual payroll for vocational training and an additional tax of 1% of annual payroll for learning. The government is excluded from theses taxes.

Principal business entities: These are the public limited liability company (Société Par Actions, SPA), private limited liability company (Société à Responsabilité Limitée, SARL) and branch of a foreign company.

Administration and compliance:

Tax year in Algeria - Algeria tax year is the calendar year that ends on 31 December.

Filing and payment of tax - Individual tax returns are due by 1 April following the close of the tax year. The balance of tax is generally payable on 1 February and 1 June. Tax returns are not required to be completed if a taxpayer's only source of income is employment income.

Tax Penalties - Penalties apply for late filing, failure to file or filing an incorrect tax return.

Algeria Value Added Tax (VAT) Rates

The standard rate of Value added tax (TVA) in Algeria is 17%

VAT is an indirect tax, in that the tax is collected from someone who does not bear the entire cost of the tax. All economic activities conducted in Algeria, including industrial and handicraft activities, liberal or commercial professions, are subject to value-added tax. Exports by definition are consumed abroad and are usually not subject to VAT and any VAT charged under such circumstances is usually refundable. This avoids downward pressure on exports.


- A special reduced rate of 7% applies to products, commodities, wares,
merchandise and operations related to printing , material for agriculture,
products of traditional crafts, plants and domestic animals ( aquaculture
products), excluding fish and other edible products of sea and various other
- 17%; operations related to services and goods not subject to another rate.

Income Tax Rate

Corporate Tax Rate

Sales Tax / VAT Rate




Last Update:  Oct 2010

(This page may show previous year's tax rates. Always check last update time)

Albania Tax RatesALBANIA
Algeria Tax RatesALGERIA
Andorra Tax RatesANDORRA
Angola Tax RatesANGOLA
Anguilla Tax RatesANGUILLA
Antigua & Barbuda Tax RatesANTIGUA & BARBUDA
Argentina Tax RatesARGENTINA
Aruba Tax RatesARUBA
Australia Tax RatesAUSTRALIA
Austria Tax RatesAUSTRIA
Azerbaijan Tax RatesAZERBAIJAN
Bahamas Tax RatesBAHAMAS
Bahrain Tax RatesBAHRAIN
Bangladesh Tax RatesBANGLADESH
Barbados Tax RatesBARBADOS
Belarus Tax RatesBELARUS
Belgium Tax RatesBELGIUM
Belize Tax RatesBELIZE
Benin Tax RatesBENIN
Bermuda Tax RatesBERMUDA
Bosnia & Herzegovina Tax RatesBOSNIA & HERZEGOVINA
Botswana Tax RatesBOTSWANA
Brazil Tax RatesBRAZIL
British Virgin Islands Tax RatesBRITISH VIRGIN ISLANDS
Brunei Tax RatesBRUNEI
Bulgaria Tax RatesBULGARIA
Burkina Faso Tax RatesBURKINA FASO
Burma Tax RatesBURMA
Burundi Tax RatesBURUNDI
Cambodia Tax RatesCAMBODIA
Cameroon Tax RatesCAMEROON
Canada Tax RatesCANADA
Cape Verde Tax RatesCAPE VERDE
Cayman Islands Tax RatesCAYMAN ISLANDS
Central African Republic Tax RatesCENTRAL AFRICAN REP.
Chad Tax RatesCHAD
Chile Tax RatesCHILE
China Tax RatesCHINA
Colombia Tax RatesCOLOMBIA
Comoros Tax RatesCOMOROS
Democratic Republic of Congo Tax RatesCONGO, DEM. REPUBLIC
Republic of Congo Tax RatesCONGO, REPUBLIC OF
Cook Islands Tax RatesCOOK ISLANDS
Costa Rica Tax RatesCOSTA RICA
Cote d'Ivoire Tax Rates Ivory CoastCOTE D'IVOIRE
Croatia Tax RatesCROATIA
Cuba Tax RatesCUBA
Curaçao Tax Rates - Curacao Tax RatesCURAÇAO
Cyprus Tax RatesCYPRUS
Czech Republic Tax RatesCZECH REPUBLIC
Denmark Tax RatesDENMARK
Djibouti Tax RatesDJIBOUTI
Dominica Tax RatesDOMINICA
Dominican Republic Tax RatesDOMINICAN REPUBLIC
Ecuador Tax RatesECUADOR
Egypt Tax RatesEGYPT
El Salvador Tax RatesEL SALVADOR
Equatorial Guinea Tax RatesEQUATORIAL GUINEA
Estonia Tax RatesESTONIA
Fiji Tax RatesFIJI
Finland Tax RatesFINLAND
France Tax RatesFRANCE
French Polynesia Tax RatesFRENCH POLYNESIA
Gambia Tax RatesGAMBIA
Georgia Tax RatesGEORGIA
Germany Tax RatesGERMANY
Ghana Tax RatesGHANA
Gibraltar Tax RatesGIBRALTAR
Greece Tax RatesGREECE
Grenada Tax RatesGRENADA
Guatemala Tax RatesGUATEMALA
Guernsey Tax RatesGUERNSEY
Guyana Tax RatesGUYANA
Honduras Tax RatesHONDURAS
Hong Kong Tax RatesHONG KONG
Hungary Tax RatesHUNGARY
Iceland Tax RatesICELAND
India Tax RatesINDIA
Indonesia Tax RatesINDONESIA
Iran Tax RatesIRAN
Ireland Tax RatesIRELAND
Isle of Man Tax RatesISLE OF MAN
Israel Tax RatesISRAEL
Italy Tax RatesITALY
Ivory Coast Tax RatesIVORY COAST
Jamaica Tax RatesJAMAICA
Japan Tax RatesJAPAN
Jersey Tax RatesJERSEY
Jordan Tax RatesJORDAN
Kazakhstan Tax RatesKAZAKHSTAN
Kenya Tax RatesKENYA
Kuwait Tax RatesKUWAIT
Latvia Tax RatesLATVIA
Lebanon Tax RatesLEBANON
Lithuania Tax RatesLITHUANIA
Luxembourg Tax RatesLUXEMBOURG
Macau Tax RatesMACAU
Madagascar Tax RatesMADAGASCAR
Madeira Tax RatesMADEIRA
Malawi Tax RatesMALAWI
Malaysia Tax RatesMALAYSIA
Maldives Tax RatesMALDIVES
Malta Tax RatesMALTA
Mauritius Tax RatesMAURITIUS
Mexico Tax RatesMEXICO
Moldova Tax RatesMOLDOVA
Monaco Tax RatesMONACO
Montenegro Tax RatesMONTENEGRO
Morocco Tax RatesMOROCCO
Mozambique Tax RatesMOZAMBIQUE
Myanmar Tax RatesMYANMAR
Namibia Tax RatesNAMIBIA
Nepal Tax RatesNEPAL
Netherlands Tax RatesNETHERLANDS
Netherlands Antilles Tax RatesNETHERLANDS ANTILLES
New Zealand Tax RatesNEW ZEALAND
Nicaragua Tax RatesNICARAGUA
Nigeria Tax RatesNIGERIA
Norway Tax RatesNORWAY
Oman Tax RatesOMAN
Pakistan Tax RatesPAKISTAN
Palestine Tax RatesPALESTINE
Panama Tax RatesPANAMA
Papua New Guinea Tax RatesPAPUA NEW GUINEA
Paraguay Tax RatesPARAGUAY
Peru Tax RatesPERU
Philippines Tax RatesPHILIPPINES
Poland Tax RatesPOLAND
Portugal Tax RatesPORTUGAL
Puerto Rico Tax RatesPUERTO RICO
Qatar Tax RatesQATAR
Romania Tax RatesROMANIA
Russia Tax RatesRUSSIA
Rwanda Tax RatesRWANDA
Saudi Arabia Tax RatesSAUDI ARABIA
Senegal Tax RatesSENEGAL
Serbia Tax RatesSERBIA
Sierra Leone Tax RatesSIERRA LEONE
Singapore Tax RatesSINGAPORE
Slovakia Tax RatesSLOVAKIA
Slovenia Tax RatesSLOVENIA
South Africa Tax RatesSOUTH AFRICA
South Korea Tax RatesSOUTH KOREA
Spain Tax RatesSPAIN
Sri Lanka Tax RatesSRI LANKA
Swaziland Tax RatesSWAZILAND
Sweden Tax RatesSWEDEN
Switzerland Tax RatesSWITZERLAND
Syria Tax RatesSYRIA
Taiwan Tax RatesTAIWAN
Tanzania Tax RatesTANZANIA
Thailand Tax RatesTHAILAND
Tunisia Tax RatesTUNISIA
Turkey Tax RatesTURKEY
Turks and Caicos Tax RatesTURKS AND CAICOS
Uganda Tax RatesUGANDA
Ukraine Tax RatesUKRAINE
United Arab Emirates Tax RatesUNITED ARAB EMIRATES
UK Tax Rates United KingdomUNITED KINGDOM
US Tax Rates United StatesUNITED STATES
Uruguay Tax RatesURUGUAY
Uzbekistan Tax RatesUZBEKISTAN
Vanuatu Tax RatesVANUATU
Venezuela Tax RatesVENEZUELA
Vietnam Tax RatesVIETNAM
West Bank Tax RatesWEST BANK
Yemen Tax RatesYEMEN
Zambia Tax RatesZAMBIA
Zimbabwe Tax RatesZIMBABWE

Tax Rates
Tax Rates
Global Average Tax Rates
Historical Tax Rates
Tax News
Tax Videos
Tax Articles
IRS Tax Forms

© 2009-2012
2011 - 2012 Tax Rate Guide and Tax Help Website