Individual - Taxes on personal income

Last reviewed - 01 June 2022

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 rates

Personal income taxation is applied with progressive scale rates (marginal rate 35%). See the Sample personal income tax calculation section for progressive rates.