Algeria Personal Income Tax
Detailed personal income tax rates and rules for Algeria in 2026.
Income TaxDZD
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 (DZD) | Tax Rate |
|---|---|
| DA 0 – DA 240K | 0% |
| DA 240K – DA 480K | 20% |
| DA 480K – DA 960K | 30% |
| DA 960K+ | 35% |
Filing Deadline
April 30 of the following year
Residency Rule
An individual is resident if they have their habitual abode or center of main interests in Algeria, or are present for more than 183 days in a calendar year.
How Algeria Income Tax compares
Algeria’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Algeria
35%
Africa average
32.3%
Global average
27.7%
