North Africa
Algeria: tax at a glance
Income tax is progressive, topping out at 35%. Corporate rates vary by activity, from 19–26%, and there is also a net wealth tax, inheritance duty and 19% VAT.
Worldwide (residence-based)
Last verified
The taxes
- Personal income (top)
- 35%Progressive under IRG, with the top rate applying to annual income above DZD 960,000.
- Corporate income
- 26%, with 19% for goods production and 23% for construction, public works and tourism.
- Capital gains
- Taxed as ordinary income, up to 35%, with relief depending on the holding period.
- VAT / TVA
- 19%
- Dividends (WHT)
- 15%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 30%, though the effective rate on software is about 24%.
- Social security (employee)
- 9%
- Social security (employer)
- 26%
- Wealth tax
- A net wealth tax, known as impôt sur la fortune, starts at 0% up to DZD 100m and rises to 1% above DZD 450m.
- Inheritance / estate
- A registration or succession duty of about 3%, rising to 5% between non-direct heirs.
- Property tax
- An annual property tax, taxe foncière, that varies by location.
- Other
- A 15% branch remittance tax, plus vocational training and apprenticeship levies.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (3)
Secondary references