Under Algerian rules, individuals could be subject to tax:
- On their worldwide income if they are considered as Algerian tax residents, irrespective of source or recharge arrangements.
- On their income sourced in Algeria (received in consideration of a professional activity performed in Algeria) if they are not considered as Algerian tax resident.
Personal income tax (PIT) rates
Personal income taxation is applied with progressive scale rates (marginal rate 35%).
Please find below the annual progressive PIT 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|