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 hydrocarbons. 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 (OPEC), 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.
|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.
10%, reduced rate for reinvested profit by manufacturing companies through acquiring production equipment or equity shares , stocks or similar securities of at least 90% in the share capital of another manufacturing, construction, or service companies subjected to paying up the total amount of the share acquisition.
|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 before 20 May of each year.
|CIT estimated payment due dates||
Instalments are due on 20 March, 20 June, and 20 November, equal each to 30% of the CIT of the previous year.
|Personal income tax (PIT) rates|
|Headline PIT rate (%)||
|Personal income tax (PIT) due dates|
|PIT return due date||
|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 (%)||
|Withholding tax (WHT) rates|
|WHT rates (%) (Dividends/Interest/Royalties)||
Resident: 15 / 10 /0 but VAT at 19% unless exempted;
Non-resident: 15 / 10 / 30 unless rates provided by DTTs
|Capital gains tax (CGT) rates|
|Headline corporate capital gains tax rate (%)||
Capital gains are subject to the normal CIT rate.
|Headline individual capital gains tax rate (%)||
|Net wealth/worth tax rates|
|Headline net wealth/worth tax rate (%)||
|Inheritance and gift tax rates|
|Headline inheritance tax rate (%)||
|Headline gift tax rate (%)||