Algeria personal income tax (IRG -- Impôt sur le Revenu Global) for employees and self-employed individuals.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Salary exemption
Monthly salaries ≤ DZD 30,000 are exempt from IRG.Source: PwC -- Income determination: https://taxsummaries.pwc.com/algeria/individual/income-determination
Isolation / special-conditions exemption
PIT exemption of up to 70% of basic salary for special living/isolation conditions (since 1 Jan 2021).Source: PwC -- Income determination, same URL.
2025 change
New taxpayers are exempt from provisional PIT instalments during their first year of activity (effective 1 Jan 2025).Source: PwC -- Tax administration: https://taxsummaries.pwc.com/algeria/individual/tax-administration
R-DZ-1
Residency unknown. "Residency determines whether worldwide or only Algeria-sourced income is taxable. This skill cannot compute IRG without confirming residency. Please confirm before proceeding."
R-DZ-2
Companies and partnerships. "This skill covers individual IRG, IFU micro-operators, and employee payroll only. Companies file IBS (corporate tax) separately. Escalate to an Algerian tax professional."
R-DZ-3
Non-resident / expat with treaty relief. "Non-resident taxation and double-tax-treaty relief require specialised analysis. Out of scope. Escalate to an Algerian tax professional."
R-DZ-4
Hydrocarbons / mining-sector income. "The hydrocarbons sector has a distinct fiscal regime. Out of scope. Escalate to a specialist."
R-DZ-5
Arrears / enforcement. "Client has outstanding tax or social-contribution arrears (CNAS 10% + 3%/month, CASNOS 5% + 1%/month, IFU surcharges up to 25%). Do not advise. Escalate to an Algerian tax professional immediately."
R-DZ-6
VAT (TVA) return requested. "This skill covers income tax (IRG/IFU) and related social contributions only. For Algerian VAT (TVA, standard 19%), use a dedicated VAT skill."
Residency and scope
Residents are taxed on worldwide income; non-residents only on Algeria-sourced income.Source: PwC -- Taxes on personal income.
CNAS-first deduction mechanic
Gross salary less the employee 9% CNAS contribution gives the IRG taxable base.CNAS 9% from PwC -- Other taxes. The "deduct CNAS first" mechanic is standard payroll practice -- [RESEARCH GAP: confirm exact order against CIDTA salary rules.]
Monthly barème IRG
The monthly barème IRG = annual progressive scale ÷ 12.
Salary exemption threshold
Salaries ≤ DZD 30,000/month are exempt.Source: PwC -- Income determination.
Deductible/non-deductible items
Only alimony, mortgage interest, and taxes paid are confirmed deductible for individuals; childcare, education, healthcare, life insurance, and charity are NOT deductible.Source: PwC -- Deductions: https://taxsummaries.pwc.com/algeria/individual/deductions
Eligibility
Annual turnover ≤ DZD 8,000,000 (CIDTA Art. 282 ter), covering industrial, commercial, non-commercial/liberal, artisanal activities and craft cooperatives.Source: DGI IFU page.
IFU rates
5% (production/sale of goods), 12% (services/other). **[RESEARCH GAP -- confirm sector split against the 2025 Finance Law.]**
Minimum annual tax
DZD 20,000IMF CR 25/271; raised from 10,000 in 2025. **[RESEARCH GAP -- some sources say 30,000.]**
IFU expense treatment
Under IFU, business expenses are NOT separately deductible -- tax is a flat % of turnover.
Schedular withholding rates
Dividends 15%, interest 10%, capital gains 15% (resident) / 20% (non-resident).Source: PwC -- Income determination.
CASNOS rate
Rate: 15% of declared contribution base (split ~7.5% health / ~7.5% retirement). **[RESEARCH GAP -- secondary sources only; confirm on the official CASNOS site.]**Source: https://noteasy-dz.com/en/employment-and-social-security-self-employed-regime/ and search corroboration.
Minimum base and payment
Minimum base: the SNMG. Minimum contribution ≈ 15% × annual SNMG. Payment: annual, due from 1 January, payable no later than 30 June.Source: https://noteasy-dz.com/en/employment-and-social-security-self-employed-regime/ and search corroboration.
CASNOS late penalty
Late penalty: 5% surcharge + 1% per additional month of delay.Source: https://noteasy-dz.com/en/employment-and-social-security-self-employed-regime/ and search corroboration.
2026 hourly rate
2026 hourly rate DZD 138.46 (40h/week ⇒ 173.33h/month).Source: acf-dz.com.
Taxable period and statute of limitations
Taxable period: calendar year. Statute of limitations: 4 years.Source: PwC -- Tax administration.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Section 1 -- Quick Reference
| Field | Value |
|---|---|
| Country | Algeria (People's Democratic Republic of Algeria) |
| Tax | Personal income tax -- IRG (Impôt sur le Revenu Global) |
| Currency | Algerian Dinar (DZD / DA) only |
| Tax year | Calendar year (1 January -- 31 December) |
| Primary legislation | Code des Impôts Directs et Taxes Assimilées (CIDTA) |
| Supporting legislation | CIDTA Art. 282 ter (IFU); Loi de Finances 2025; Loi de Finances 2026 (selected measures) |
| Tax authority | Direction Générale des Impôts (DGI) -- mfdgi.gov.dz |
| Social security (employees) | CNAS |
| Social security (self-employed) | CASNOS |
| Filing portal | DGI / Jibaya'tic |
| Annual return deadline | 30 April of the following year (FY2025 extended to 30 June) |
| Validated by | Pending -- requires sign-off by an Algerian tax professional |
| Validation date | Pending |
| Skill version | 0.1 |
Unlike several Gulf jurisdictions, Algeria operates a full personal income tax (IRG) with a progressive scale topping out at 35%, plus mandatory social contributions (CNAS for employees, CASNOS for the self-employed) and a turnover-based micro regime (IFU). Residents are taxed on worldwide income; non-residents on Algeria-sourced income only. (Source: PwC Worldwide Tax Summaries -- Algeria, Individual -- Taxes on personal income, reviewed 14 Jul 2025: https://taxsummaries.pwc.com/algeria/individual/taxes-on-personal-income)
IRG Progressive Scale (2025) -- Annual Taxable Income (Source: PwC -- Algeria, Individual, reviewed 14 Jul 2025: https://taxsummaries.pwc.com/algeria/individual/taxes-on-personal-income)
| Annual taxable income (DZD) | Rate | Cumulative tax at top of band |
|---|---|---|
| 0 -- 240,000 | 0% | DZD 0 |
| 240,001 -- 480,000 | 23% | DZD 55,200 |
| 480,001 -- 960,000 | 27% | DZD 184,800 |
| 960,001 -- 1,920,000 | 30% | DZD 472,800 |
| 1,920,001 -- 3,840,000 | 33% | DZD 1,106,400 |
| > 3,840,000 | 35% | -- |
Cumulative tax derivation (arithmetic, recomputed):
23% × 240,000 = 55,200
55,200 + (27% × 480,000 = 129,600) = 184,800
184,800 + (30% × 960,000 = 288,000) = 472,800
472,800 + (33% × 1,920,000 = 633,600) = 1,106,400
Salary exemption — Monthly salaries ≤ DZD 30,000 are exempt from IRG. (Source: PwC -- Income determination: https://taxsummaries.pwc.com/algeria/individual/income-determination)
Isolation / special-conditions exemption — PIT exemption of up to 70% of basic salary for special living/isolation conditions (since 1 Jan 2021). (Source: PwC -- Income determination, same URL.)
Schedular / Investment Income Rates (2025) (Source: PwC -- Income determination: https://taxsummaries.pwc.com/algeria/individual/income-determination)
| Income type | Rate | Notes |
|---|---|---|
| Dividends | 15% | Residents & non-residents |
| Interest | 10% | |
| Capital gains | 15% residents / 20% non-residents | |
| Equity compensation | 35% (top marginal) | |
| Business income (real regime) | Up to 35% (progressive) |
Rental / Property Income (annual gross ≤ DZD 1,800,000) (Source: PwC -- Income determination, same URL.)
| Property type | Withholding rate |
|---|---|
| Residential | 7% |
| Unfurnished commercial/professional | 15% |
| Bare land | 15% |
| Agricultural land | 10% |
| Income > DZD 1,800,000 | Provisional 7%, creditable against final annual tax |
IFU -- Impôt Forfaitaire Unique (Micro Regime) (Eligibility source: CIDTA Art. 282 ter and DGI IFU page: https://www.mfdgi.gov.dz/fr/professionnels/services-pro/regime-forfaitaire-unique/ifu)
| Field | Value |
|---|---|
| Eligibility | Annual turnover ≤ DZD 8,000,000 (CIDTA Art. 282 ter) |
| Rate -- production & sale of goods | 5% [RESEARCH GAP -- reviewer to confirm: official mfdgi.gov.dz IFU page blocked on fetch; 5%/12% split from secondary Algerian tax sources] |
| Rate -- services & other activities | 12% [RESEARCH GAP -- reviewer to confirm, same as above] |
| Minimum annual IFU tax | DZD 20,000 (raised from 10,000 by Loi de Finances 2025) (Source: IMF Country Report 25/271: https://www.imf.org/-/media/files/publications/cr/2025/english/1dzaea2025002-source-pdf.pdf) -- [RESEARCH GAP: some blogs cite DZD 30,000; prefer 20,000 (IMF) and confirm in the 2025 Finance Law text] |
| Auto-entrepreneur ceiling | DZD 5,000,000 turnover; reduced IFU rate 0.5% [RESEARCH GAP -- reviewer to confirm, secondary sources only] |
Social Contributions -- Quick Rates (Source: PwC -- Other taxes, reviewed 14 Jul 2025: https://taxsummaries.pwc.com/algeria/individual/other-taxes; CASNOS rate from secondary corroboration -- see Section 5.)
| Regime | Who | Rate |
|---|---|---|
| CNAS (employee share) | Employees | 9% of gross |
| CNAS (employer share) | Employers | 26% of gross |
| CNAS total | -- | 35% of gross |
| CASNOS | Self-employed | 15% of declared base |
SNMG (Minimum Wage)
| Year | Monthly SNMG | Source |
|---|---|---|
| 2025 | DZD 20,000 | In force since June 2020, unchanged through 2025 (observalgerie.com; acf-dz.com) |
| 2026 | DZD 24,000 | Presidential Decree n°26-01 dated 7 Jan 2026, effective 1 Jan 2026 (https://www.acf-dz.com/nouveau-salaire-national-minimum-garantie-snmg-2026/) |
Conservative Defaults
| Ambiguity | Default |
|---|---|
| Unknown residency status | STOP -- residency determines worldwide vs Algeria-sourced scope |
| Unknown regime (IRG real vs IFU) | STOP -- do not compute without confirming turnover and regime |
| Unknown whether spouse/dependent allowances apply | Apply NO discretionary allowance ([RESEARCH GAP figures], see Section 5.2) |
| Unknown business-use % (vehicle, phone, premises) | 0% deduction |
| Unknown expense deductibility | Not deductible |
| Unknown CNAS vs CASNOS status | STOP -- employee vs self-employed determines the social regime |
| Salary ≤ DZD 30,000/month | IRG-exempt -- compute social contributions only |
Minimum viable -- bank statement and/or payslip (bulletin de paie) for the full tax year in CSV, PDF, or pasted text, plus confirmation of (a) residency, (b) employment vs self-employment, and (c) for self-employed, annual turnover (to determine IFU vs real regime).
Recommended -- payslips for all months, CNAS/CASNOS contribution records, prior-year IRG assessment or G50/G12 declarations, sales invoices (self-employed), confirmation of dependents/marital status.
Ideal -- complete income and expenditure account, asset register, all G50 monthly declarations, IFU G12/G12 bis filings, proof of provisional instalments.
Refusal if minimum is missing -- SOFT WARN. No statement or payslip at all = hard stop. Statement without supporting documents = proceed with reviewer warning: "This computation was produced from a bank statement / payslip alone. The reviewer must verify the IRG base, social contribution deductions, and any allowances against the CIDTA and the 2025 Finance Law."
This is the deterministic pre-classifier. When a bank statement / ledger transaction matches a pattern below, apply the treatment directly. Patterns use the local terminology (French/Arabic transliteration) common on Algerian bank statements. Match by case-insensitive substring on the counterparty name or description. If multiple patterns match, use the most specific. If none match, fall through to Tier 1 rules in Section 5.
3.1 Income Patterns (Credits)
| Pattern | Treatment | Notes |
|---|---|---|
| SALAIRE, PAIE, RÉMUNÉRATION, EMPLOYEUR [name] | Employment income (IRG salary base) | Subject to monthly barème IRG after 9% CNAS |
| HONORAIRES, PRESTATION, FACTURE [nº], CLIENT | Business income | Self-employed -- IFU turnover or real-regime revenue |
| VIREMENT REÇU, VERSEMENT, DÉPÔT | Potential income | Check direction and counterparty |
| STRIPE, PAYPAL, WISE, PAYONEER PAYOUT | Business income | Platform payout -- match to invoices |
| LOYER REÇU, LOCATION | Rental income | Schedular property rate (see Section 1) |
| DIVIDENDES | Investment income | 15% withholding |
| INTÉRÊTS, PRODUITS FINANCIERS | Investment income | 10% withholding |
| REMBOURSEMENT IMPÔT, RISTOURNE DGI | EXCLUDE | Tax refund, not income |
| SUBVENTION, AIDE ÉTAT | Check nature | Capital grants EXCLUDE; revenue grants = income |
3.2 Expense Patterns (Debits) -- Deductible (real regime / IFU does NOT deduct expenses)
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| LOYER LOCAL, BAIL COMMERCIAL | Business premises rent | Deductible (real regime) | Dedicated business premises |
| ASSURANCE PRO, RC PROFESSIONNELLE | Professional insurance | Deductible (real regime) | |
| COMPTABLE, EXPERT-COMPTABLE, HONORAIRES COMPTA | Accountancy fees | Deductible (real regime) | |
| AVOCAT, NOTAIRE, FRAIS JURIDIQUES | Legal fees | Deductible (real regime) | Must be business-related |
| FOURNITURES BUREAU, PAPETERIE | Office supplies | Deductible (real regime) | |
| PUBLICITÉ, MARKETING, GOOGLE ADS, META ADS | Advertising | Deductible (real regime) | |
| FRAIS BANCAIRES, COMMISSION BANCAIRE | Bank charges | Deductible (real regime) | Business account only |
| HÉBERGEMENT WEB, NOM DE DOMAINE, SAAS, ABONNEMENT LOGICIEL | IT / software | Deductible (real regime) | Capitalise if a durable asset |
IFU note: under the IFU micro regime, tax is a flat percentage of turnover -- business expenses are NOT separately deductible. The deductible patterns below apply only to operators taxed under the real regime (régime réel).
3.3 Expense Patterns (Debits) -- Utilities (apportion if mixed use)
| Pattern | Category | Tier | Notes |
|---|---|---|---|
| SONELGAZ | Electricity/gas | T2 | 100% if dedicated premises; apportion if home |
| SEAAL, ADE | Water | T2 | Apportion if home premises |
| ALGÉRIE TÉLÉCOM, IDOOM, DJEZZY, MOBILIS, OOREDOO | Telecoms | T2 | Business-use portion only; default 0% if mixed |
3.4 Expense Patterns (Debits) -- NOT Deductible
| Pattern | Category | Treatment | Notes |
|---|---|---|---|
| RESTAURANT, REPAS CLIENT, RÉCEPTION | Entertainment / meals | Confirm with reviewer | Deductibility limited -- [RESEARCH GAP: CIDTA entertainment limits, reviewer to confirm] |
| COURSES, SUPERMARCHÉ, ARDIS, UNO | Personal / groceries | NOT deductible | Private living costs |
| AMENDE, PÉNALITÉ, CONTRAVENTION | Fines/penalties | NOT deductible | Public policy |
| IMPÔT, IRG, IBS, PAIEMENT DGI | Tax payments | NOT deductible | Tax cannot reduce income |
| PRÉLÈVEMENT PERSONNEL, RETRAIT ESPÈCES (personnel) | Drawings | NOT deductible | Not an expense |
3.5 Social & Tax Movements (special handling)
| Pattern | Treatment | Notes |
|---|---|---|
| CNAS, COTISATION SÉCURITÉ SOCIALE | Social contribution | Employee 9% reduces IRG base; remit with G50 |
| CASNOS | Self-employed contribution | 15% of declared base; annual |
| G50, VERSEMENT DGI MENSUEL | Withholding remittance | Monthly IRG + CNAS remittance -- not an expense |
| ACOMPTE PROVISIONNEL, INSTALMENT IRG | Provisional instalment | Credit against final liability, not an expense |
| TVA, PAIEMENT TVA | VAT payment | EXCLUDE -- VAT liability, not expense |
3.6 Exclusions (Neither Income nor Expense)
| Pattern | Treatment | Notes |
|---|---|---|
| VIREMENT INTERNE, COMPTE PROPRE, ENTRE COMPTES | EXCLUDE | Own-account transfer |
| REMBOURSEMENT PRÊT, ÉCHÉANCE CRÉDIT | EXCLUDE (principal) | Loan principal movement |
3.7 Algerian Banks -- Statement Format Reference
| Bank | Common patterns | Notes |
|---|---|---|
| BNA (Banque Nationale d'Algérie) | VIREMENT, PRÉLÈVEMENT, FRAIS | PDF; French descriptions, date DD/MM/YYYY |
| CPA (Crédit Populaire d'Algérie) | VRT, PRLV, COMMISSION | PDF; counterparty in libellé field |
| BEA (Banque Extérieure d'Algérie) | VIREMENT, DÉPÔT, RETRAIT | PDF; common for businesses |
| BADR / BDL | VRT, PRLV, FRAIS | PDF; agricultural/development focus |
| Al Salam / AGB (private) | VIREMENT, CARTE, FRAIS | PDF/CSV; cleaner counterparty names |
Input line:
28/03/2025 ; BNA VIREMENT ; EMPLOYEUR SARL ATLAS ; SALAIRE MARS ; +120,000.00 ; DZD
Reasoning: Gross monthly salary DZD 120,000. Employee CNAS 9% is deducted first to reach the IRG base.
Classification: IRG base = DZD 109,200/month; IRG ≈ DZD 24,160/month; net ≈ 120,000 − 10,800 − 24,160 = DZD 85,040. (Salary > DZD 30,000 so not exempt. Source: PwC scale + income-determination.) [RESEARCH GAP: any spouse/dependent allowance not applied -- see Section 5.2.]
Input line:
28/03/2025 ; CPA VIREMENT ; EMPLOYEUR ; SALAIRE ; +28,000.00 ; DZD
Reasoning: Monthly salary DZD 28,000 ≤ DZD 30,000 threshold ⇒ IRG-exempt. Social contributions still apply: CNAS 9% × 28,000 = DZD 2,520. Net = 28,000 − 2,520 = DZD 25,480.
Classification: IRG = DZD 0. CNAS employee = DZD 2,520. (Source: PwC -- Income determination, DZD 30,000 exemption.)
Input line (annual turnover total from statement): Aggregate business credits for 2025 = DZD 6,000,000, activity = retail (sale of goods).
Reasoning: Turnover DZD 6,000,000 ≤ DZD 8,000,000 ⇒ eligible for IFU. Sale of goods rate = 5%.
Classification: IFU = DZD 300,000 (declare on G12 bis). (Eligibility: CIDTA Art. 282 ter. Rate 5% [RESEARCH GAP -- confirm sector split]. Minimum DZD 20,000 from IMF CR 25/271.)
Input line: Aggregate service revenue for 2025 = DZD 1,500,000, activity = consulting (services).
Reasoning: Turnover ≤ DZD 8,000,000 ⇒ IFU eligible. Services rate = 12%.
Classification: IFU = DZD 180,000. (Rate 12% [RESEARCH GAP -- confirm].)
Input line:
30/06/2025 ; BEA PRÉLÈVEMENT ; CASNOS ; COTISATION ANNUELLE ; -36,000.00 ; DZD
Reasoning: CASNOS contribution at 15% of declared base. If declared base = DZD 240,000 (annualised at the 2025 SNMG of DZD 20,000/month), then 15% × 240,000 = DZD 36,000.
Classification: CASNOS contribution = DZD 36,000 (annual; due no later than 30 June). (Rate 15% and SNMG floor from secondary corroboration -- see Section 5; SNMG DZD 20,000 from observalgerie/acf-dz.) [RESEARCH GAP -- confirm exact CASNOS base on the official CASNOS site.]
Input line:
15/05/2025 ; BNA VIREMENT INTERNE ; COMPTE ÉPARGNE ; ; -200,000.00 ; DZD
Reasoning: Transfer between own accounts. Neither income nor expense.
Classification: EXCLUDE.
[RESEARCH GAP -- reviewer to confirm]: secondary Algerian payroll sources cite a reduction of ~DZD 1,500/month for a non-earning spouse and a per-dependent allowance (≈DZD 12,000/dependent). The PwC authoritative deductions page does NOT confirm these. Do NOT apply them until confirmed against the CIDTA. (Secondary: https://almawarid.app/blog/comment-calculer-lirg-en-algerie-en-2025-tranches-taux-et-exemples/)
CNAS -- Employee Social Contributions total (Source: PwC -- Other taxes, 14 Jul 2025.)
| Share | Rate of gross |
|---|---|
| Employee | 9% |
| Employer | 26% |
| Total | 35% |
Arithmetic check: 9% + 26% = 35%. ✓
Coverage: retirement, illness/maternity, unemployment, work accidents. No upper contribution ceiling is confirmed by PwC; the floor is the SNMG. (Source: PwC -- Other taxes.)
Branch breakdown (secondary -- almawarid.app) (almawarid.app)
| Branch | Employer | Employee |
|---|---|---|
| Social insurance (health/maternity) | 12.5% | 1.5% |
| Retirement | 10.5% | 6.75% |
| Work accidents | 1.25% | -- |
| Unemployment (FNAC) | 1.5% | 0.5% |
| Balance / other | ~0.25% | ~0.25% |
[RESEARCH GAP -- reviewer to confirm]: the published sub-rows total ~25.75% employer / 9.25% employee; the exact per-branch allocation reconciling precisely to 26% / 9% must be confirmed against the AAPI official page (https://aapi.dz/en/regimes-sociaux-en/). The headline 26% / 9% / 35% totals are PwC-confirmed; only the per-branch split is uncertain.
5.8 SNMG (Minimum Wage)
| Year | Monthly SNMG |
|---|---|
| 2025 | DZD 20,000 (observalgerie.com; acf-dz.com) |
| 2026 | DZD 24,000 (Presidential Decree n°26-01, 7 Jan 2026; acf-dz.com) |
5.9 Filing Forms & Deadlines (Tax-form sources: PwC -- Tax administration: https://taxsummaries.pwc.com/algeria/individual/tax-administration; DGI IFU page; mfdgi IRG salaries page: https://www.mfdgi.gov.dz/fr/particuliers/irg-traitements-et-salaires)
| Obligation | Form | Deadline |
|---|---|---|
| Annual individual income tax return (revenu global) | série G | 30 April (FY2025 extended to 30 June) |
| Monthly withholding declaration & remittance (payroll IRG + CNAS) | G50 | Within 20 days following the month of payment |
| IFU provisional turnover declaration | G12 | 30 June |
| IFU final/definitive turnover declaration | G12 bis | 20 January of following year |
| Employer annual payroll declaration | G29 | Within prescribed timeframe |
| CNAS monthly contribution remittance | -- | Within first 10 days of following month (secondary -- almawarid.app) |
| CNAS annual salary declaration (DAS) | DAS | 31 January (secondary -- almawarid.app) |
2026 note: EY reports Algeria extended the FY2025 annual income tax and transfer-pricing filing deadline. (Source: https://taxnews.ey.com/news/2026-0907-algeria-extends-filing-deadline-for-2025-annual-income-tax-and-transfer-pricing-declarations)
Turnover near the DZD 8,000,000 ceiling, or mixed goods/services activities, require judgement on regime and rate split. Flag for reviewer: confirm turnover total, activity classification, and whether the auto-entrepreneur sub-regime (≤ DZD 5,000,000, 0.5% [RESEARCH GAP]) applies.
Secondary sources cite a spouse reduction (~DZD 1,500/month) and per-dependent allowance (~DZD 12,000). Not confirmed by PwC. Conservative default: apply NO allowance until confirmed against the CIDTA.
Apportion electricity (SONELGAZ), water (SEAAL/ADE), and telecoms by genuine business-use percentage. Conservative default: 0% until documented.
Only the business-use % of fuel, insurance, and depreciation is deductible; requires a usage log. Conservative default: 0% business use until a log is provided.
Deductibility is limited under the CIDTA. [RESEARCH GAP -- confirm exact limit.] Flag for reviewer before allowing any deduction.
Up to 70% of basic salary may be PIT-exempt for special living/isolation conditions. Flag for reviewer: confirm eligibility and the exempt portion. (Source: PwC -- Income determination.)
Rental, dividend, and interest income carry separate withholding; confirm whether final or creditable against the annual return.
ALGERIA INCOME TAX -- IRG / IFU WORKING PAPER
Tax Year: 2025
Client: ___________________________
Residency: Resident / Non-resident
Regime: Employee (IRG payroll) / Self-employed real / IFU micro
PART A -- EMPLOYEE IRG (monthly)
A1. Gross monthly salary (DZD) ___________
A2. Less CNAS employee 9% (A1 × 0.09) ___________
A3. IRG taxable base (A1 - A2) ___________
A4. If A1 <= 30,000 -> IRG = 0 (exempt) ___________
A5. Annualised base (A3 × 12) ___________
A6. Annual IRG (apply progressive scale) ___________
A7. Monthly IRG (A6 / 12) ___________
A8. Net pay (A1 - A2 - A7) ___________
[Spouse/dependent allowance: RESEARCH GAP - 0 until confirmed]
PART B -- SELF-EMPLOYED IFU
B1. Annual turnover (DZD) ___________
B2. Eligible? (B1 <= 8,000,000) Y / N ___________
B3. Activity: goods (5%) / services (12%) ___________
B4. IFU = B1 × rate ___________
B5. Minimum IFU (DZD 20,000) ___________
B6. IFU due = max(B4, B5) ___________
PART C -- SELF-EMPLOYED REAL REGIME
C1. Gross business income ___________
C2. Less deductible expenses (real regime only) ___________
C3. Net taxable income (C1 - C2) ___________
C4. IRG (apply progressive scale) ___________
PART D -- SOCIAL CONTRIBUTIONS
D1. CNAS employee 9% (employee) ___________
D2. CNAS employer 26% (employer) ___________
D3. CASNOS 15% of declared base (self-employed) ___________
PART E -- FILING
E1. G50 monthly remittance (within 20 days) ___________
E2. G12 provisional (30 June) ___________
E3. G12 bis final (20 January) ___________
E4. Annual return (30 April / FY2025: 30 June) ___________
REVIEWER FLAGS:
[ ] Residency confirmed?
[ ] Regime confirmed (IRG real / IFU / employee)?
[ ] Turnover <= 8,000,000 for IFU verified?
[ ] IFU rate split (5%/12%) confirmed vs 2025 Finance Law?
[ ] IFU minimum (20,000 vs 30,000) confirmed?
[ ] Spouse/dependent allowances confirmed vs CIDTA?
[ ] CNAS per-branch split confirmed vs AAPI?
[ ] CASNOS base confirmed vs official CASNOS site?
[ ] Isolation/special-conditions exemption checked?
Algerian Bank Statement Formats
| Bank | Format | Key fields | Notes |
|---|---|---|---|
| BNA | Date, Libellé, Débit, Crédit, Solde | French; date DD/MM/YYYY | |
| CPA | Date, Libellé, Montant, Solde | Counterparty in libellé | |
| BEA | Date, Opération, Débit, Crédit | Common for businesses | |
| BADR / BDL | Date, Libellé, Mouvement, Solde | Development/agricultural | |
| AGB / Al Salam (private) | PDF/CSV | Date, Counterparty, Amount | Cleaner counterparty names |
Key Algerian Banking / Tax Terms
| Term (FR/AR translit.) | English | Classification hint |
|---|---|---|
| VIREMENT / VRT | Transfer | Check direction for income/expense |
| PRÉLÈVEMENT / PRLV | Direct debit | Regular expense (utility, CASNOS) |
| SALAIRE / PAIE | Salary | Employment income (IRG base) |
| HONORAIRES | Professional fees | Business income |
| FRAIS / COMMISSION | Charges / fees | Deductible (real regime) |
| LOYER | Rent | Premises expense or rental income |
| COTISATION | Contribution | CNAS / CASNOS |
| RETRAIT / ESPÈCES | Cash withdrawal | Ask what cash was spent on |
| SOLDE | Balance | Running balance |
If the client provides a statement but cannot answer onboarding questions immediately:
ONBOARDING QUESTIONS -- ALGERIA INCOME TAX
1. Are you tax-resident in Algeria (worldwide income) or non-resident?
2. Are you an employee (CNAS) or self-employed (CASNOS)?
3. If self-employed, what was your annual turnover (DZD)?
4. If self-employed, do you trade in goods (5% IFU) or services (12% IFU), or are you on the real regime?
5. Marital status and number of dependents?
6. Monthly gross salary (if employed)?
7. Do you qualify for the isolation/special-conditions exemption?
8. Do you have rental, dividend, or interest income?
9. CNAS/CASNOS contributions paid during the year?
10. Any provisional IRG instalments paid?
Key Legislation / Authority References
| Topic | Reference |
|---|---|
| IRG progressive scale | CIDTA; PwC -- Taxes on personal income (14 Jul 2025) |
| Salary exemption (DZD 30,000) | PwC -- Income determination |
| Schedular rates (dividends/interest/CG) | PwC -- Income determination |
| Deductions (alimony, mortgage, tax) | PwC -- Deductions |
| IFU eligibility (DZD 8,000,000) | CIDTA Art. 282 ter; DGI IFU page |
| IFU minimum (DZD 20,000) | IMF Country Report 25/271 |
| CNAS 9% / 26% / 35% | PwC -- Other taxes |
| CASNOS 15% | noteasy-dz.com; AAPI (secondary) |
| SNMG 2025 / 2026 | observalgerie.com; acf-dz.com; Decree n°26-01 |
| Filing forms & deadlines | PwC -- Tax administration; DGI mfdgi.gov.dz |
| FY2025 deadline extension | EY Tax News 2026-0907 |
Related Business Taxes (context only)
| Tax | Rate | Source |
|---|---|---|
| IBS (corporate) -- manufacturing | 19% | PwC -- Corporate, taxes on corporate income |
| IBS -- building/public works/tourism | 23% | PwC -- Corporate |
| IBS -- trade & services (other) | 26% | PwC -- Corporate |
| IBS minimum (nil returns) | DZD 10,000/year | PwC -- Corporate |
| TVA (VAT) standard | 19% (reduced 9%, zero 0%) | PwC -- Other taxes |
| TAP (professional activity tax) | ~1.5% historically | [RESEARCH GAP -- being phased toward local levies; confirm in 2025 Finance Law] |
Penalties (secondary -- confirm against CIDTA)
| Breach | Penalty | Source |
|---|---|---|
| IRG instalment late payment | 10% surcharge per late instalment | cirtait.com (secondary) [RESEARCH GAP] |
| G29 employer payroll failure | 5% of annual payroll (Art. 194-8 CIDTA, mod. Art. 16 LF 2025) | cirtait.com [RESEARCH GAP] |
| IFU late filing (> 2 months) | 25% surcharge; 25% on administration-assessed tax if no declaration | fatoura.app [RESEARCH GAP] |
| Non-payment failure, fixed | DZD 2,500 (≤1mo); 5,000 (1–2mo); 10,000 (>2mo) | cirtait.com [RESEARCH GAP] |
| CNAS late payment | 10% + 3%/month | almawarid.app [RESEARCH GAP] |
| CASNOS late payment | 5% + 1%/month | noteasy-dz.com |
Test 1 -- Employee, mid salary. Input: Gross DZD 120,000/month, no special exemptions. Expected: CNAS employee = 10,800; IRG base = 109,200; annualised 1,310,400; annual IRG = 55,200 + 129,600 + (30% × 350,400 = 105,120) = 289,920; monthly IRG = 24,160; net ≈ 85,040.
Test 2 -- Exempt low salary. Input: Gross DZD 28,000/month. Expected: IRG = 0 (≤ 30,000). CNAS employee = 2,520. Net = 25,480.
Test 3 -- IFU goods. Input: Turnover DZD 6,000,000, sale of goods. Expected: IFU = 5% × 6,000,000 = 300,000 (> 20,000 minimum). Goods rate [RESEARCH GAP].
Test 4 -- IFU services. Input: Turnover DZD 1,500,000, services. Expected: IFU = 12% × 1,500,000 = 180,000 (> 20,000 minimum). Services rate [RESEARCH GAP].
Test 5 -- IFU below minimum. Input: Turnover DZD 300,000, services. Expected: 12% × 300,000 = 36,000 > 20,000 ⇒ IFU = 36,000. (If 12% × turnover had been below 20,000, the DZD 20,000 minimum would apply.)
Test 6 -- CASNOS at SNMG floor. Input: Self-employed, declared base at 2025 SNMG (annual 240,000). Expected: CASNOS = 15% × 240,000 = 36,000/year, due by 30 June. [RESEARCH GAP on base.]
Test 7 -- Top-bracket annual IRG. Input: Annual taxable income DZD 4,000,000 (real regime). Expected: 1,106,400 (through 3,840,000) + 35% × (4,000,000 − 3,840,000 = 160,000 = 56,000) = DZD 1,162,400.
This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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