Tax
Corporate tax by sector, from 19 to 26 per cent, plus a tax on professional activity
The Code des Impôts Directs sets corporate rates by activity — lower for production, higher for services — with VAT at 19 per cent and a separate turnover-based tax on professional activity.
Key rules
- Jurisdiction — Direction Générale des Impôts, with a Direction des Grandes Entreprises for large taxpayers.
- Deadline — Annual returns are due by 30 April for calendar-year taxpayers
- Deadline — TAP and VAT are declared monthly by the 20th
- Deadline — Objections must be filed within four months of the assessment
Governing law
- Code des Impôts Directs et Taxes Assimilées
- Code des Taxes sur le Chiffre d'Affaires
- Code des Procédures Fiscales
- Annual Loi de Finances
In practice
Algeria taxes corporate income at differentiated rates by activity — around 19 per cent for goods production, 23 per cent for construction and tourism, and 26 per cent for trade and services — so classifying the activity correctly is the first and most consequential compliance step, and mixed-activity companies must apportion. The Taxe sur l'Activité Professionnelle is levied on turnover rather than profit, which means loss-making entities still pay it, a point routinely missed in projections. Hydrocarbons are taxed under a separate regime in the hydrocarbons law rather than the general code. The treaty network is moderate, withholding on services rendered by non-residents is significant, and exchange-control approval interacts with tax clearance on remittance.