Under Algerian rules, individuals could be subject to tax:
- On their worldwide income if they are considered as Algerian tax residents, irrespective of source or recharge arrangements.
- On their income sourced in Algeria (received in consideration of a professional activity performed in Algeria) if they are not considered as Algerian tax resident.
Personal income tax rates
Personal income taxation is applied with progressive scale rates (marginal rate 35%). See the Sample personal income tax calculation section for progressive rates.