Algeria

Corporate - Branch income

Last reviewed - 01 June 2020

Branch tax is levied at the rate of 15%. Note that, since 2010, it is no longer possible to register a legal branch in Algeria. However, under certain conditions, a foreign company could operate in Algeria by registering its contract with the local tax authorities by registering a tax branch/PE. Under this scenario, a 15% tax rate applies on the deemed distribution of profits after tax, which may be reduced or removed by the applicable DTT provisions.