Algeria

Individual - Taxes on personal income

Last reviewed - 02 February 2023

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