AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Algeria

Algeria applies progressive personal income tax. The hydrocarbons sector is subject to a separate fiscal regime.

Personal income tax

0–35%
Top marginal rate / range

Corporate tax

19–26%
Standard rate

VAT / Sales tax

19%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • HydrocarbonsSpecial tax regime
  • Capital gainsSubject to PIT/CIT
Official Tax Authority Direction Générale des Impôts
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Algeria's official tax authority (linked above) or a qualified tax professional before making any decision.