Individual - Residence

Last reviewed - 01 January 2024

According to the Algerian tax legislation, the following are considered as having tax domicile in Algeria:

  • People having a dwelling as an owner, a usufructuary, or who rent a house for a duration of at least one year, even if the rental is made by the employer.
  • People who have their principal place of stay or the centre of their principal interests in Algeria. The criteria to determine the place of stay is its duration. This means that if a person spends more than 183 days in Algeria, over a period of one year, one will be considered as an Algerian tax resident (even if one is not a national), and one’s income (earned in Algeria and in other foreign countries) will be subject to tax in Algeria.
  • People performing a professional activity in Algeria, whether salaried or not.