Algeria Capital Gains Tax
Detailed capital gains tax rates and rules for Algeria in 2026.
Capital GainsDZD
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.
Standard Rate
15%
Exemptions
- Primary residence exemption under certain conditions
- Gains reinvested in productive activities
How Algeria Capital Gains compares
Algeria’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Algeria
15%
Africa average
14.1%
Global average
13.8%
