Algeria

Personal deductions

Alimony

Alimony payments are deductible.

Charitable contributions

Charitable contributions are not deductible.

Childcare expenses

Childcare expenses are not deductible.

Education expenses

Education expenses are not deductible.

Healthcare expenses

Healthcare expenses are not deductible.

Life insurance premiums

Life insurance premiums are not deductible.

Mortgage interest expenses

Mortgage interest expenses are deductible.

Taxes paid

Taxes paid are deductible.

Business deductions

The same rules for business deductions are applicable for individuals as for corporations. See the Deductions section in the Corporate tax summary for more information on business expenses.