Algeria

Individual - Sample personal income tax calculation

Last reviewed - 01 January 2024

Monthly PIT calculation sample, taking into account the applicable rebates (40%, not less than DZD 1,000 and more than DZD 1,500 per month) and the specific rebate for people with disabilities (if any).

Description Amount (DZD)
Basic salary (a)  80,000
Food allowance (not subject to Social Security contributions) ...(b)    3,000
Social Security Contribution (9%)...(c) = (a) x 9% 7200
Taxable salary (a) + (b) - (c)  75,800
PIT  12,766
Net salary    63,034