Algeria

Overview

Last reviewed - 01 January 2024

Algeria is a country in the Maghreb region of North Africa on the Mediterranean Sea. The capital is Algiers, the official language is Arabic (French is commonly used as well), and the currency is the Algerian dinar (DZD).

The head of state is the President of Algeria, who is elected for a five-year term. The President appoints the Prime Minister, who is also the head of government. The Algerian Parliament is bicameral, with a lower house (the People’s National Assembly) and an upper house (the Council of the Nation). Algeria is divided into 58 provinces (wilayas).

The economy is reliant on hydrocarbons. The Algerian national oil company is Sonatrach, which plays a key role in all aspects of the oil and natural gas sectors in Algeria. Algeria is a member of the Organization of the Petroleum Exporting Countries (OPEC), the International Monetary Fund (IMF), and the World Bank.

PwC Algeria offers different tax and legal services, such as tax registration services, tax audit services, assistance in tax litigations/controversy, international tax services, indirect tax services, corporate legal secretarial services, mergers and acquisitions (M&A) services, and transfer pricing services.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)	19% for manufacturing activities; 23% for building activities, public works, and hydraulics, as well as tourist and thermal activities, excluding travel agencies; 26% for all other activities.

Corporate income tax (CIT) rates

Headline CIT rate (%)

19% for manufacturing activities;

23% for building activities, public works, and hydraulics, as well as tourist and thermal activities, excluding travel agencies;

26% for all other activities.

Corporate income tax (CIT) due dates
CIT return due date	Before 30 April of the following fiscal year.
CIT final payment due date	Corporate tax is paid before 20 May of each year.
CIT estimated payment due dates	Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year.

Personal income tax (PIT) rates
Headline PIT rate (%)	35

Personal income tax (PIT) due dates
PIT return due date	30 April
PIT final payment due date	Upon receipt of tax notification.
PIT estimated payment due dates	20 days following the month of income payment.

Value-added tax (VAT) rates
Standard VAT rate (%)	19

Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)	Resident: 15 / 10 /0 but VAT at 19% unless exempted; Non-resident: 15 / 10 / 30 unless rates provided by DTTs

Withholding tax (WHT) rates

WHT rates (%) (Dividends/Interest/Royalties)

Resident: 15 / 10 /0 but VAT at 19% unless exempted;

Non-resident: 15 / 10 / 30 unless rates provided by DTTs

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)	Capital gains are subject to the normal CIT rate.
Headline individual capital gains tax rate (%)	Resident: 15; Non-residents: 20

Capital gains tax (CGT) rates

Headline corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

Headline individual capital gains tax rate (%)

Resident: 15;

Non-residents: 20