Algeria

Individual - Sample personal income tax calculation

Last reviewed - 01 June 2022

Please find below the new annual PIT progressive scale in accordance with the provisions of FL 2022 

 Annual taxable income (DZD) Rate (%)
Less than 240,000 0
240,001 to 480,000

23

480,001 to 960,000 27
960,001 to 1,920,000 30
1,920,001 to 3,840,000 33 
 More than 3, 840,000 35 

Monthly PIT calculation sample, taking into account the applicable rebates (40%, not less than DZD 1000 and more than DZD 1500 per month) and the specific rebate for people with disabilities (if any) in accordance with article 104 of direct tax code.

Description

Amount (in DZD)

Basic Salary

 80 000

Food Allowance

   3 000

Taxable Salary

 83 000

PIT

 14 800

Net Salary 

  68 200