Algeria

Overview

Last reviewed - 22 November 2019

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 petroleum. 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 (OPEP), 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) due dates
CIT return due date Before 30 April of the following fiscal year.
CIT final payment due date Corporate tax is paid when the tax return is submitted.
CIT estimated payment due dates Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the IBS 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 (%) (Div/Int/Roy) Resident: 15 / 10 / 24;
Non-resident: 15 / 10 / 24
Capital gains tax (CGT) rates
Corporate capital gains tax rate (%) Capital gains are subject to the normal CIT rate.
Individual capital gains tax rate (%) Resident: 15;
Non-residents: 20
Net wealth/worth tax rates
Headline net wealth/worth tax rate (%) 1.75
Inheritance and gift tax rates
Inheritance tax rate (%) 5
Gift tax rate (%) 5

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.