Algeria
Individual - Sample personal income tax calculation
Last reviewed - 14 July 2025Monthly PIT calculation sample, taking into account the applicable rebates (40%, not less than DZD 1,000 and more than DZD 1,500 per month) and the specific rebate for people with disabilities (if any).
| Description | Amount (DZD) |
| Basic salary (a) | 80,000 |
| Food allowance (not subject to social security contributions) (b) | 3,000 |
| Social security contribution (9%) (c) = (a) x 9% | 7,200 |
| Taxable salary (a) + (b) - (c) | 75,800 |
| PIT | 12,766 |
| Net salary | 63,034 |