Taxable income is determined by deducting from gross salary non-taxable items and employee social security contribution.
Employment income is taxable at a marginal rate of 35%.
Monthly salaries not exceeding DZD30,000 are exempt from PIT.
Equity compensation is taxable at a marginal rate of 35%.
Business income is taxable at a marginal rate of 35%.
Capital gains are taxed at 15% for residents and 20% for non-residents.
Dividends are taxed at 15% for both residents and non-residents.
Interest is taxed at 10%.
Rental incomes are taxed at 7% for collective house rental, 10% for personal house rental and 15% for real-estate used for professional purposes.
15% tax rate in full discharge of tax to levy on undeveloped property rentals in the same manner levied on rental income for trading or professional purposes.
Rate of 10% applies for undeveloped property rental for agricultural use.
Food and transportation primes in special zones and social security primes are exempt from personal income tax.