Algeria

New tax measures introduced by Finance Law (FL) 2025

Corporate taxation

Promotion of fishing activities

Article 9 of FL 2025 amends Article 138 of the Direct Tax Code (DTC) by exempting fishing and aquaculture cooperatives, as well as their unions, from corporate income tax (CIT), with the exception of transactions conducted with non-members.

Tobacco industry

Complementary income tax

Article 10 of FL 2024 amended Article 150 bis of the DTC, increasing the complementary income tax rate on profits made by tobacco manufacturing companies. This article introduced the concept of the integration rate to determine the applicable rate.

Due to the complexity of assessing the integration rate within the manufacturing processes of tobacco companies, the tax authorities have resolved, in accordance with Article 13 of FL 2025, to eliminate the integration rate as a factor in determining the applicable tax rate.

Furthermore, to enhance tax revenues for addressing tobacco-related diseases, the Algerian tax administration has decided to increase the tax rate on the profits of tobacco manufacturing companies to:

• 20% for manufacturers of snuff and/or chewing tobacco.
• 31% for manufacturers of smoking tobacco, including electronic cigarettes and hookahs.

Additional tax on tobacco products

Article 140 of FL 2024 stipulates an increase in the tax rate on tobacco products from 50 to 65 Algerian dinars (DZD) per pack or box. This adjustment is consistent with the rationale for increasing this tax in FL 2024.  Indeed, this measure is justified by the tobacco control initiatives, using tax instruments to protect public health.

Additionally, the 30% increase will not only contribute to additional tax revenue for the state budget, but, as it is included in the value-added tax (VAT) base, it will directly influence the collection of VAT for the state, thereby generating significant tax revenue.

Approval of tobacco product manufacturers

Article 71 of FL 2025 defines the capital requirements for producers of snuff and chewing tobacco. This obligation is set at DZD 100 million, to be paid upon the establishment of the company. This minimum capital requirement also applies to companies manufacturing electronic cigarettes and hookahs.

Furthermore, to streamline the administrative procedures for establishing tobacco-producing companies, the same article has been revised to eliminate the requirement for the new company's share capital to be deposited in an account with the Public Treasury.

Distribution of tobacco products

Article 72 of FL 2025 introduced Articles 300 bis and 300 ter within a new Chapter III bis of the fourth title of the Indirect Taxes Code (ITC). These two articles provide the framework governing the distribution of tobacco products within the ITC.

The distribution of tobacco products is exclusively reserved for tobacco-manufacturing companies, individuals of Algerian nationality with their tax domicile in Algeria, and Algerian companies whose partners or shareholders are of Algerian nationality and domiciled for tax purposes in Algeria. The necessary authorisation to engage in this activity is issued by the General Director of Taxes, following the subscription to a specific set of specifications.

The procedures for issuing this authorisation, as well as the terms of the specifications, are determined by an order from the Minister of Finance. Furthermore, as part of the strategy to combat the illicit manufacturing and sale of contraband tobacco products, protect public health, and ensure fair competition, the tax administration has established the following obligations for distributors:

• Exclusive supply from authorised tobacco manufacturers.
• Maintaining a materials account.
• The establishment of a quarterly report detailing information on retail clients, the quantities of products delivered, and the amount of sales made, no later than the 20th day of the month following the calendar quarter.

List of inputs subject to the solidarity contribution at a rate of 5%

Article 86 of FL 2024 had provided for an increase in the solidarity contribution rate from 2% to 5% applicable to raw materials and inputs used in the manufacture of tobacco products. This measure aims to encourage tobacco manufacturers to source from the national market and reduce reliance on imports

In this context, Article 178 of FL 2025 provides for the establishment of a list of tariff subheadings for the raw materials and inputs concerned.

Tax allowance for CIT

Article 124 of FL 2025, amending and supplementing the provisions of Article 6 of FL 2000, provides for the renewal of the 50% reduction in the amount of CIT or personal income tax (PIT) from activities carried out by companies or individuals in certain wilayas of the Algerian Great South, for a transitional period of five years, starting from 1 January 2025.

Reduction of CIT for commissions covered by banks

To encourage the adoption of electronic payment methods in Algeria, the authorities have provided, through the provisions of Article 141 of FL 2025, for the reduction of the CIT amount for banks and Algérie Poste. This reduction corresponds to the amount of commissions borne by these entities (not paid by users/economic operators) on transactions carried out by electronic payment methods.

Action for restitution of excess CIT payments

Article 110 of FL 2025 adds to Article 109 of the Tax Procedures Code (TPC), detailing the time limit for refunding overpayments from provisional instalments. The revised Article 109 states that claims for such refunds of global income tax or corporate tax are valid for four years, starting from the recognition date of the overpayment.

Property tax rate increase

The rate of property tax on secondary residential properties not rented out rises from 7% to 10% in accordance with the provisions contained in Article 20 of the FL amending Article 261 b of the DTC.

Local Solidarity Tax (LST)

Article 231 ter of the DTC has been revised by Article 18 of FL 2025. Effective immediately, for hydrocarbon pipeline transportation activities, the basis for calculating the LST is now defined as the product of the quantities transported, determined according to the applicable tariff in line with current legislation and regulations. Article 19 of the same law specifies that the taxable event for this type of activity is the actual completion of the transportation operation.

Increase in penalties for late filing of tax returns Gn°11, Gn°13, and Gn°15 

Article 15 of FL 2025 adds paragraph 4 to Article 192, aiming to extend the sanctions provided in Article 322 of the DTC to cases of late submission of declarations stipulated by Article 11 of the DTC (Annual Declaration of Agricultural Income) as well as Articles 18 of the DTC (Annual Declaration of Industrial and Commercial Profits) and 31bis of the DTC (Annual Declaration of Non-Commercial Professions Profits).

The penalties provided by Article 322 can reach up to 25% depending on the length of the delay.

Additionally, Article 17 of FL 2025 supplements Article 196 Septies of the DTC to clarify the sanctions applicable in case of delay in submitting the declaration related to the professional training tax and apprenticeship tax, which can result in an increase in contributions from 10% to 25% depending on the length of the delay.

The new wording of the article also specifies that in the absence of declaration, the tax authorities have the right to proceed with a reassessment, in addition to a 25% penalty.

Property development – VAT triggering event

Article 59 of this law amends Article 14 of the Turnover Taxes Code (TTC). Henceforth, for property sales by developers or sales of industrial premises, the taxable event for VAT is constituted by the partial or total receipt of the price. Before 2025, this taxable event was determined by the legal or material delivery.

VAT on donations

Articles 62, 63, and 64 of FL 2025, which amend Articles 32, 37, and 41 of the TTC, respectively, establish the right to deduct VAT on donation operations as specified in Article 9-11 of the TTC. This includes humanitarian donations and contributions to public institutions. The VAT deduction is no longer subject to the reversal outlined in Article 37 of the TTC.

VAT refund – Business cessation

Article 66 of FL 2025 created Article 50 quinquies to specify the deadlines for taxpayers to submit their VAT refund requests. This article stipulates that, in the event of cessation of activity, refund requests must be submitted within the same deadlines as those applicable to the cessation balance sheet.

Exemption from the obligation to present VAT exemption or franchise certificates

The revised wording of Article 67 of the TTC now eliminates the requirement to present a VAT exemption certificate for all transactions that are inherently exempt from this tax or those subject to a specific scheme.

This measure specifically pertains to the commercialisation of cereals, bread, flour, milk, pharmaceutical products, as well as the provisioning of national and foreign ships engaged in international cabotage, and aircraft of airline companies operating international routes.

If necessary, an order from the Minister of Finance will specify the list of affected operations.

Electricity and gas company – VAT exemption on the acquisition of depreciable assets

As part of supporting companies involved in the production, transportation, distribution, and commercialisation of electricity and gas, Article 143 of FL 2025 provides for the exemption of VAT on depreciable assets acquired by these companies during their activities until 31 December 2026. Indeed, these economic operators accumulate significant VAT credits mainly due to the costs incurred for massive investments, as well as the sales prices that do not allow for the offsetting of the VAT paid on these investments.

Promotion of tourism activities

As part of the development of tourism activities, Article 215 of FL 2025 provides for the application of a reduced VAT rate of 9% for services related to tourism, hotel, thermal, classified tourist restaurant, travel, and tourist transport vehicle rental activities. This exemption is temporary and expires on 31 December 2027.

Tax procedures

Response time during a declaration audit

From the promulgation of FL 2025, and in accordance with its Article 88, the response time to a notification of proposed adjustment is set at 30 days from the date of receipt of this notification. This modification specifies and clarifies Article 19 of the TPC by detailing the time available for the taxpayer to respond to an adjustment notification.

Evaluation controls

FL 2025 provides clarifications regarding the operational rules and disputes related to decisions made by conciliation commissions in the context of evaluation controls. These clarifications are as follows:

• According to Article 38 quater b of the TPC, as amended by Article 93 of FL 2025, the opinion of the conciliation commission is enforceable and must be notified to the taxpayer along with the tax assessment within one month following its issuance. Article 94 of FL 2025 reduces this notification period from three months to one month. Additionally, it amends Article 38 quater D of the TPC to refer to Article 82, which outlines the conditions for contesting assessments before the administrative court.
• In accordance with Article 82 of the TPC, amended and supplemented by Article 108 of FL 2025, the administrative court is authorised to receive requests from taxpayers contesting assessments issued within the framework of a tax evaluation control. These requests must be filed within four months from the date of the tax assessment's issuance.
• Article 105 of FL 2025 amends Article 80-2 of the TPC to standardise the conditions for obtaining a legal suspension of payment (LSP) during appeals before the commissions. Claimants can now obtain an LSP by providing guarantees covering the assessment. 

From now on, claimants can obtain an LSP by providing guarantees covering the duties and penalties in dispute, or by paying 20% of these charges.

Communication right

Article 96 of FL 2025 amends and supplements Article 45 of the TPC to clarify the scope of the communication right granted to tax administration agents, as well as the sanctions provided in case of non-compliance with this right.

In its new wording, Article 45 of the TPC specifies in particular that:

• The communication right can be used for the control and collection of taxes, duties, and levies, as well as for the application of international conventions or agreements on tax cooperation.
• The communication right can be exercised with state services, public establishments and enterprises, companies and organisations controlled by the state, as well as with any legal entity, within the meaning of the legislation in force, and any legal or natural person.
• To exercise this right, tax administration agents must send a written request, either by registered letter or hand-delivered with acknowledgment of receipt, specifying the requested information and documents. These must be transmitted to the tax administration within a maximum of 20 working days from the date of receipt of the requests.

Additionally, FL 2025 increases the level of sanctions applicable in cases of refusal to communicate. These sanctions are now as follows:

• A tax fine of DZD 2 million is imposed on any person or entity that refuses to provide the documents required by law or destroys them before the end of the legal retention periods (Article 62 of the TPC amended by Article 98 of FL 2025).
• A penalty of DZD 50,000 is applicable per day of delay, starting from the first day following the deadline set by Article 45 above, without the cumulative amount of the penalty exceeding DZD 2 million (Article 63 of the TPC amended by Article 98 of FL 2025).
• Any communication of erroneous information is subject to a fine of DZD 2 million (Article 63 of the TPC amended by Article 98 of FL 2025).
• In case of repeat offences, the fine and the penalty will be doubled without exceeding DZD 4 million (Article 63 of the TPC amended by Article 98 of FL 2025).

Registration and stamp duties

Reduction of agricultural land concession fees

Article 42 of FL 2025 amends the amount of the concession fee stipulated by Law No. 10-03 of 15 August 2010, which defines the conditions and modalities for the exploitation of agricultural land in the private domain of the state, by reducing it from 1/6 to 1/40 of the market value of the granted land. This modification applies regardless of the age of the concessionaire.

Stamp duty on cash payments

FL 2025 increases the amount of stamp duties on cash payments and provides a full exemption for receipts of amounts paid by electronic payment methods. This measure aims to encourage bank and electronic payments by increasing stamp duties on cash payments and removing the previously set collection threshold of DZD 10,000.

Indeed, the stamp duties payable for cash payments are now set per tranche of DZD 100 or fraction thereof, as follows:

• Amounts exceeding DZD 300 and not exceeding DZD 30,000: DZD 1.
• Amounts exceeding DZD 30,000 and not exceeding DZD 100,000: DZD 1.5.
• Amounts exceeding DZD 100,000: DZD 2.

The minimum threshold for payable duties of DZD 5 has been maintained.

Vehicles

FL 2025 introduces an amendment to Article 145 of the Stamp Code, aimed at raising the stamp duties on receipts for vehicle registration certificates. This applies to passenger cars, vans, trucks, public transport vehicles, tractors, and construction machinery.

Moreover, FL 2025 stipulates an increase in the vehicle tax for cars with power exceeding 10 fiscal horsepower, depending on their age. The rate can reach up to DZD 25,000 for vehicles less than three years old. It is important to note that the vehicle tax rates have remained unchanged since their introduction in 1997.

To encourage electronic payment, Article 56 of FL 2025 amends Article 301 bis of the Stamp Code to facilitate the online purchase of vehicle tax stickers. The sticker and the payment receipt can be downloaded, eliminating the need to affix the sticker to the windshield if purchased online.

During inspections, both the sticker and the receipt must be presented. Failure to do so will result in the withdrawal of the registration card in exchange for a seven-day provisional authorisation and a tax fine amounting to 50% of the sticker value.

Article 308 of the Stamp Code permits offenders to recover their registration card by purchasing the sticker online along with its receipt, including the surcharge. In situations of destruction, loss, or theft, the sticker can be reissued at no additional cost.

Various measures

Islamic finance

To support the development and commercialisation of financial instruments related to Islamic finance, Article 179 of FL 2025 authorises the Public Treasury to issue securities called sovereign sukuk. These securities represent the value of usufruct rights of assets belonging to the state's domain and are intended for individuals and legal entities to contribute to the financing of the state's commercial public infrastructure and/or equipment.

To this end, Article 135 of FL 2025 provides for a temporary exemption, starting from 1 January 2025 and for a duration of five years, from PIT and the CIT for sovereign sukuk with a maturity of five years or more issued by the Public Treasury or traded on an organised market.

Additionally, transactions involving these sukuk will also be exempt from registration fees and the land publicity tax for the same period.

Exclusion of certain transactions from cash settlement

In accordance with the provisions of Article 207 of FL 2025, the following operations must be carried out through banking channels:

• Real estate transactions involving built and unbuilt properties.
• Sales transactions carried out by dealers and distributors of vehicles, machinery, and industrial equipment.
• Purchases of yachts and pleasure boats.
• Mandatory insurance policies.

Start-ups and incubators

As part of supporting the start-up ecosystem, the provisions of Article 142 of FL 2025 provide for the renewal of the PIT and CIT exemption introduced by Article 87 of FL 2021. This exemption applies to companies with the ’incubator‘ label for a period of two years from the date of obtaining this label, with the possibility of renewal once under the same conditions.

Additionally, Article 39 of FL 2025, amending Article 258 of the Registration Code, provides for an exemption from registration fees for real estate acquisitions made by companies holding the ’start-up‘ or ’incubator‘ label, with the aim of creating an industrial activity.

Registration of pharmaceutical products and approval of medical devices

The provisions of Article 189 of FL 2025, which amend and supplement those of Article 115 of FL 1996, stipulate an increase in the fees required for each application for the registration of a pharmaceutical product or the approval of a medical device, as follows:

Registration/Approval type	Cost (DZD)
Essential pharmaceutical products imported as is	600,000
Essential pharmaceutical products manufactured locally	100,000
Non-essential pharmaceutical products manufactured locally	150,000
Non-essential pharmaceutical products imported	2 million to 20 million
Approval of a medical device	50,000 to 1 million

Request for authorization and certificate of clinical studies

According to Article 190 of FL 2025, the fee payable when applying for clinical study authorisation, previously set at DZD 300,000, has been revised. Henceforth, this fee will range between DZD 50,000 and DZD 400,000, depending on the type of clinical study.

The fee for a clinical study certificate application is set at DZD 150,000 for an observational study and DZD 300,000 for an interventional study.

Export of spare parts for household appliances

To encourage export activities, Article 206 of FL 2025 authorises appliance manufacturers to export spare parts free of charge (without payment) and exempt from customs procedures, under the two-year legal after-sales warranty, up to 2% of the total annual export value.

After this period, producers are permitted to export imported parts under specific conditions, including ensuring that the export sale price in foreign currency is at least equal to the import purchase price and that all necessary banking formalities are completed.

New clarifications on strategic sectors

The provisions of Article 205 of FL 2025 aim to amend and supplement the provisions of Article 50 of the Supplementary Finance Law related to sectors considered strategic.

To this end, the fertiliser production sector is now considered strategic. Thus, starting from 1 January 2025:

• The creation of new companies engaged in this activity will be subject to the local partnership rule of 51/49.
• Any transfer of shares or equity interests held in the share capital of an Algerian company operating in one of the strategic sectors, carried out in favour of foreign individuals or legal entities, is subject to prior authorisation from the competent authorities.

Media and film industry

To strengthen and develop the media and film industry sectors, Articles 220 and 222 of FL 2024 provide for the creation of the following special allocation accounts:

• Fund for assistance to the written, audiovisual, and electronic press, as well as training and development actions for journalists and media professionals.
• National Fund for the Development of Cinematographic Technique and Industry.

To this end, FL 2025 has introduced several tax provisions aimed at supporting the financial capacities of the aforementioned funds.

Increase in advertising tax

Article 117 of FL 2025 amended Article 63 of the Supplementary Finance Law for 2010, increasing the advertising tax rate from 1% to 2% on the turnover from advertising activities.

It should be noted that this tax is payable monthly by any individual or legal entity engaged in advertising activities in Algeria, such as advertising and communication agencies, or generating revenue from advertising work, like those carried out by the written press or audiovisual media, for the benefit of their clients, mainly consisting of economic enterprises.

Additionally, this amendment also provides for the allocation of a portion of the revenue from this tax to each of the two previously mentioned funds (25% for each).

Introduction of the tax on sponsorship of audiovisual programs

Article 118 of FL 2025 has introduced a monthly tax on the sponsorship of audiovisual programs broadcast by audiovisual communication services and/or on the Internet, at a rate of 1%, which will be applied to the turnover generated by this activity.

Introduction of a tax on the import of foreign periodical publications and the authorisation for the production and filming of audiovisual works

Article 119 of FL 2025 introduces a tax on the importation of foreign periodical publications and on the production and filming authorisations for audiovisual works, with the following rates:

Authorisation type	Cost (DZD)
Importation of foreign periodical publications	10,000
Audiovisual production	10,000
TV film	40,000
Documentary film	20,000
Sitcoms, series, and soap operas	50,000
Commercial spot	10,000
Advertising and institutional film	30,000

The revenue from this tax is allocated to the Fund for Assistance to the Written, Audiovisual, and Electronic Press, as well as training actions for journalists and media professionals.

Introduction of a tax on the national press card, accreditation of offices, and permanent correspondents of foreign media

The provisions of Article 120 of FL 2025 also provide for the introduction of a tax on the national professional press card, as well as on the accreditation of offices and permanent correspondents of foreign media. The amounts of this tax are set as follows:

Item	Cost (DZD)
National professional journalist card	5,000
Accreditation of foreign media offices	300,000
Accreditation of permanent correspondents of foreign media	10,000

The proceeds from this tax will be allocated to the Fund for Assistance to Print, Audiovisual, and Electronic Media, as well as to training activities for journalists and media professionals.

Introduction of a tax on the issuance and renewal of authorisations and visas related to the film industry

Article 121 of FL 2025 introduces a tax of DZD 20,000 for the issuance and renewal of authorisations and visas in the film industry, including:

• Authorisation for film shooting.
• Authorisation for film company activities.
• Authorisation for film distribution activities.
• Authorisation for cinema hall operation activities.
• Authorisation for the reproduction and distribution of videograms.
• Declaration of exercise of activities related to film services.
• Declaration of exercise of film exploitation activities through recording and broadcasting on electronic platforms.

Furthermore, the applicable fee for the commercial exploitation visa for films has been set at DZD 10,000.

The proceeds from this tax will be allocated to the National Fund for the Development of Film Technology and Industry.

Measures related to import operations

Tax on bank domiciliation (TDB)

Article 123 of FL 2025 expands the scope of the TDB to encompass the domiciliation of contracts related to royalties for use or remuneration of any kind, paid for the use or concession of a right. The rate applicable to these transactions is established at 5%.

In addition, the article extends the list of operations exempt from TDB to include:

• Producers, farmers, and artisans whose imports of goods or merchandise are not intended for resale in their original state.
• Computer software.
• Membership fees and subscriptions abroad.

Import of plant and phytosanitary products for agricultural use

Article 136 of FL 2025 stipulates the imposition of a fee amounting to DZD 10,000 for any prior technical authorisation required by economic operators engaged in the importation of equipment, plant products, and phytosanitary products intended for agricultural use.

Furthermore, these operators are obligated to pay an additional fee of DZD 10,000 in the following instances:

• Loss of the authorisation.
• Non-use of the issued authorisation.
• Modification of the issued authorisation requested by the economic operator.

Additionally, the provisions of Article 137 of FL 2025 provide for the establishment of a fee on the approvals of phytosanitary products for agricultural use, set at DZD 100,000, DZD 200,000, or DZD 500,000, depending on the case.

Increase in the solidarity contribution

Article 178 of FL 2025 provides for an increase in the solidarity contribution rate from 2% to 3%.

The increase in this contribution is part of the effort to encourage national production and reduce import amounts. Additionally, this increase will also contribute to the financing of the National Retirement Fund (NRF) since the revenue from the contribution is entirely allocated to the latter.

Import of kits for the assembly of electronic payment terminals (EPT)

Given the high import costs of kits intended for the assembly of EPT, which increase the final price borne by banks and limit consumer access, Article 199 of FL 2025 provides for a temporary exemption from VAT and customs duties on the importation of these kits until 31 December 2027.

Ecological taxation

Tax on plastic bags

The tax on plastic bags is DZD 200 per kilogram, on both imported and locally produced plastic bags.

Article 129 of FL 2025 stipulates that the tax on plastic bags should not be included in the VAT base and must be distinctly indicated on invoices at all levels of distribution.

Finally, locally produced plastic bags are exempt from the tax when they are intended for export.

Tax on imported new tyres

Similar to the tax on plastic bags, Article 130 of FL 2025 stipulates that the tax on imported new tyres must not be included in the VAT base. This tax must be mentioned separately on invoices issued at each stage of the distribution and marketing chain.

Tax on oils, lubricants, and lubricating preparations

To promote the national production of lubricants and encourage their export, Article 131 of FL 2025, which amends and supplements Article 61 of FL 2006, provides for a tax exemption for base greases and oils intended for the preparation of finished oils and lubricants. This exemption also applies to locally manufactured oils and lubricants, as well as lubricating preparations intended for export.

Finally, the tax is no longer included in the VAT base and must appear separately on invoices issued at all levels of distribution and marketing.

Customs measures

Length of goods storage period

To reduce the dwell time of goods in port and airport facilities, Article 147 of FL 2025 amends and supplements the provisions of Article 76 of the Customs Code. This amendment aims to reduce the maximum stay duration of goods in temporary storage from 15 days to 8 days, starting from the date of their entry into these spaces.

Clarifications on the anticipated declaration procedure

Article 148 of FL 2025, amending and supplementing the provisions of Article 86 bis of the Customs Code, provides clarifications on the procedures for submitting the anticipated declaration before the arrival of goods to the customs services, as presented below:

• The anticipated declaration must be accompanied by the required documents at the date of subscription.
• In the case of the goods not being presented within 72 hours after the date of subscription of the anticipated declaration, the latter is cancelled.
• The duties and taxes, prohibitions, and other measures applicable to the goods covered by the anticipated declaration are those in force at the date of registration of the declaration.

Fiscal measures for improving purchasing power

Importation of meats

To regulate the market and ensure the stability of red meat prices, Article 185 of FL 2025 stipulates the importation of red meat at a reduced customs duty rate of 5%, applicable until 31 December 2025. This provision covers imported meats under certain tariff positions, including live bovine and ovine livestock intended for slaughter, as well as fresh and vacuum-packed refrigerated bovine and ovine meats.

Furthermore, Article 186 of FL 2025 exempts frozen white meat import operations from certain VAT sub-tariff positions and subjects them to a reduced customs duty rate of 5%.

VAT exemption on essential goods

To improve citizens' purchasing power and ensure the country's food security, Article 187 of FL 2025 provides for the extension of a year (till 31 December 2025) of the provisions of Article 65 of FL 2024, relating to the VAT exemption for:

• The importation and sale operations of certain widely consumed products intended for human consumption, including peas, chickpeas, beans, lentils, fava beans, rice, and others. The specific list of products covered by this temporary exemption is set out in Article 65 of FL 2024.
• The sale operations of fruits, fresh vegetables, eggs, broiler chickens, and turkeys, produced locally.

Importation of coffee

In response to the increase in coffee prices on international markets, and pursuant to Executive Decree No. 24-279 dated 20 August 2024, which sets the ceiling price of coffee for consumption and the maximum profit margins for importation and distribution, Article 214 of FL 2025 mandates the implementation of fiscal support measures for economic operators engaged in the coffee import sector.

Furthermore, coffee import operations are now exempt from VAT and the internal consumption tax and benefit from a reduced customs duty rate of 5%.