Algeria Tax Rates
Algeria operates a progressive personal income tax system with rates up to 35%. The Direction Générale des Impôts administers the tax system, which includes a 26% standard corporate tax rate, 19% VAT, and capital gains taxation. Algeria's economy is heavily dependent on hydrocarbons, with special tax regimes for oil and gas companies.
Top Income Tax Rate
35%
Corporate Tax Rate
26%
VAT / Sales Tax
19%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
Algeria levies progressive personal income tax (IRG) on residents' worldwide income. Rates range from 0% on the first DZD 240,000 to 35% on income exceeding DZD 960,000. Employment income is taxed through withholding. Non-residents are taxed on Algerian-sourced income at a flat 24%.
| Income Range | Tax Rate |
|---|---|
| DA 0 – DA 240K | 0% |
| DA 240K – DA 480K | 20% |
| DA 480K – DA 960K | 30% |
| DA 960K+ | 35% |
Corporate Tax
The standard corporate tax rate is 26% for production activities, 23% for construction and public works, and 26% for other activities. Oil and gas companies are subject to special petroleum taxation regimes with rates up to 85%. Companies in southern regions benefit from reduced rates and tax holidays.
Standard Rate
26%
Capital Gains Tax
Capital gains on property are taxed at 15% for short-term holdings and 10% for holdings over 10 years. Gains on shares are subject to 15% tax. Professional capital gains are included in business income.
Rate
15%
VAT / Sales Tax
VAT is levied at 19% with a reduced rate of 9% for basic necessities, tourism, and cultural activities. Exports are exempt with credit. Certain basic food items and healthcare services are exempt.
Standard Rate
19%
Cryptocurrency Tax
Algeria has banned the purchase, sale, and holding of cryptocurrency under the 2018 Finance Law. No specific tax framework exists as crypto transactions are illegal.
Tax Treaties
Algeria has approximately 28 double taxation agreements, primarily with European and Arab countries.
Treaty Network
28
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Algeria
See how much you could save by moving here from your current country.
+$15K
Tax in United States
$24K
24.4% effective
Tax in Algeria
$9K
9% effective
You Save
63.1%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
