Algeria Self-Employed — IRG / IFU & CASNOS Filing

Confirm the client's residency status (resident worldwide income vs non-resident Algeria-sourced only), verify they are self-employed under CASNOS rather than employed under CNAS, and determine whether they qualify for the IFU micro regime (annual turnover ≤ DZD 8,000,000 under CIDTA Art. 282 ter) or must file under the real regime (régime réel). Also identify the activity type — goods production/sale (5% IFU) vs services/liberal professions (12% IFU) — and note whether the auto-entrepreneur sub-ceiling of DZD 5,000,000 may apply.

Collect and reconcile all business receipts for the tax year using bank statements (BNA, CPA, BEA or other Algerian bank PDFs) and sales invoices (honoraires, prestations, factures). Identify and exclude non-income credits such as own-account transfers (virement interne) and loan proceeds. For real-regime clients, also categorise deductible business expenses — premises rent (loyer local), professional insurance (assurance pro), accountancy fees (expert-comptable), office supplies, bank charges (frais bancaires) — and flag non-deductibles such as personal drawings, fines, and tax payments. Under IFU, expenses are not separately deductible.

Apply the correct rate to the confirmed turnover. For IFU clients: IFU = 5% × goods turnover or 12% × services turnover (minimum DZD 20,000 per Loi de Finances 2025 as confirmed by IMF CR 25/271); flag the auto-entrepreneur 0.5% rate for review if turnover ≤ DZD 5,000,000. For real-regime clients: compute net taxable income, apply the progressive IRG scale (0% up to DZD 240,000; 23%, 27%, 30%, 33%, 35% in successive brackets), and account for allowable deductions (alimony, mortgage interest). Note any schedular income — dividends at 15%, interest at 10%, capital gains at 15% — that is withheld separately. Flag all RESEARCH GAP items for accountant confirmation.

Calculate the annual CASNOS contribution at 15% of the declared contribution base (minimum base = annual SNMG: DZD 240,000 for 2025 / DZD 288,000 for 2026). Confirm the due date (payable no later than 30 June) and note the late-payment penalty structure: 5% surcharge plus 1% per additional month of delay. Obtain the prior-year CASNOS attestation to confirm no arrears, as outstanding CASNOS balances must be cleared before the DGI will accept the final return.

Prepare the IFU provisional declaration (G12, due 30 June) and the IFU definitive declaration (G12 bis, due 20 January of the following year) for IFU-regime clients; or prepare the annual revenu global return (série G, due 30 April — extended to 30 June for FY2025) for real-regime clients. Verify that all provisional instalment credits are applied and that the net balance payable is correct. Prepare the G50 monthly declarations if the client had any employer-side payroll obligations during the year.

Submit the finalised declarations via the DGI Jibaya'tic portal or at the local recette des impôts, remit the net tax and CASNOS balances, and obtain confirmation receipts. Advise the client on record-keeping obligations (invoices, bank statements, contribution receipts) for the standard audit retention period. Set reminders for next year's key deadlines: G12 provisional by 30 June, G12 bis by 20 January, annual IRG by 30 April, and CASNOS by 30 June.