- Capital gains tax rate none 15
- Income tax brackets updated
DZ
Algeria
Northern Africa
DZD
DZ · DZA · #10 · 8 cities
Nomad score
49/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
26.0%
VAT
19.0%
standard rate
Tax residency
183 days
28 tax treaties
Algeria tax profile
Data year: 2026
- Tax system
- Worldwide Residents with an Algerian tax domicile (CIDTA art. 3) are subject to IRG on worldwide income. Non-residents are taxed on Algerian-source income only.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 26.0%
- VAT
- 19.0%
- Capital gains tax
- 15.0% Private real-estate gains: 15% final tax (with holding-period relief). Share disposals by residents: 15% final tax (5% if reinvested by 31 December of the year after the gain). Professional fixed-asset gains are included in taxable profits with short/long-term attribution rules.
- Social security (employee)
- 9.0%
- Social security (employer)
- 25.5%
- Dividend withholding
- 15.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 30.0%
- Treaty count
- 28
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| DZD 0 | DZD 240,000 | 0.0% |
| DZD 240,000 | DZD 480,000 | 23.0% |
| DZD 480,000 | DZD 960,000 | 27.0% |
| DZD 960,000 | DZD 1,920,000 | 30.0% |
| DZD 1,920,000 | DZD 3,840,000 | 33.0% |
| DZD 3,840,000 | and above | 35.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax domicile under CIDTA art. 3 if the person owns or rents a dwelling (one-year lease), has a principal place of stay or center of main interests in Algeria, or carries on salaried or non-salaried professional activity there. Spending more than 183 days in a calendar year is commonly treated as establishing a principal place of stay. Treaty tie-breakers apply when both states claim residence.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- KPMG Guide to Investing in Algeria 2025 (accessed Oct 9, 2026) IRG scale, IBS/VAT/WHT, CNAS, residency, capital gains
- CIDTA (Code des Impots Directs) — ATLA (accessed Oct 9, 2026) Art. 3 tax domicile; worldwide vs source-limited IRG
- DGI — Fiscalite des entreprises etrangeres (accessed Oct 9, 2026) 15% dividend WHT on profit transfers (web fetch; live site blocked in browser)
- EAI International — Algeria 2025 tax overview (accessed Oct 9, 2026) Cross-check CIT tiers and WHT on dividends/interest