Algeria corporate tax rate
Algerian corporate income tax. The rate is SECTOR-DIFFERENTIATED by Article 150-1) of the Code des impôts directs et taxes assimilées (CIDTA): 19 % for goods-production activities, 23 % for building/public works/hydraulics and tourism and thermal activities, and 26 % for all other activities. This series carries the 26 % general/residual rate — the rate that applies to trade, distribution, services and anything not expressly listed.
| Current value | 26 percent (general/other activities; see notes for the 19 % and 23 % sector rates) |
|---|---|
| In force from | 2015-07-23 |
| Official source | Ordonnance n° 15-01 du 7 Chaoual 1436 correspondant au 23 juillet 2015 portant loi de finances complémentaire pour 2015, Article 2, réécrivant l'article 150 du CIDTA: « — 19 % pour les activités de production de biens ; — 23 % pour les activités de bâtiment, de travaux publics et d'hydraulique ainsi que les activités touristiques et thermales à l'exclusion des agences de voyages ; — 26 % pour les autres activités » (JO n° 40 du 23 juillet 2015, p. 6). Texte en vigueur confirmé dans le Code des impôts directs et taxes assimilées, édition 2026 (DGI), Art. 150 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
SECTOR SPLIT — the whole point of this series. Art. 150-1) CIDTA (2026 consolidated text, verified verbatim): 19 % for « activités de production de biens », 23 % for « activités de bâtiment, de travaux publics et d'hydraulique ainsi que les activités touristiques et thermales à l'exclusion des agences de voyages », 26 % for « les autres activités ». Definitions matter: 'production de biens' means extraction, manufacture, shaping or transformation, and expressly EXCLUDES packaging or commercial presentation for resale, and also excludes mining and hydrocarbons activities; BTPH qualifies only where the activity is registered as such in the registre de commerce and pays the sector's specific social contributions. Travel agencies are carved out of the 23 % tourism rate and therefore pay 26 %. Where a company carries on several activities at different rates, taxable profit is apportioned by each activity's share of declared/assessed turnover (the earlier LFC 2015 wording required separate accounts, with automatic taxation of the whole at 26 % on failure; that sanction was replaced by the turnover-quota rule in a later finance law). OTHER RATES INSIDE THE SAME ARTICLE: reinvested profits meeting Art. 142 bis conditions are taxed at a reduced 10 % (from the 2022 financial year); capital gains on shares realised by Art. 149 bis persons at 20 %; withholding taxes at 10 % (interest and deposits, creditable), 40 % (bearer securities, final), 20 % (management contracts, final), 30 % (foreign firms without a permanent establishment, service contracts and inventor royalties), 10 % (foreign shipping, subject to reciprocity), 15 % (dividends to non-resident legal persons without a permanent establishment, final) and 5 % (final, on distributions already subject to or exempt from IBS). Art. 150 bis adds a complementary IBS on tobacco manufacturers, 20 % (snuff/chewing) and 31 % (smoking tobacco, e-cigarettes, narghile). Algeria has NOT enacted a Pillar Two / global minimum top-up tax: no such provision appears anywhere in the 2026 CIDTA. EFFECTIVE DATE: the three-rate structure was restored by article 2 of the LFC 2015, published and in force on 23 July 2015; the ordonnance carries no separate commencement clause for that article, and in DGI practice it applied to results of the 2015 financial year (assessed in 2016). The immediately preceding regime was the OPPOSITE of a split — article 12 of the loi de finances pour 2015 had UNIFIED the IBS at a single 23 % rate in place of the then 19 % and 25 % rates, a unification that lasted barely six months. Art. 150 has since been amended (arts. 20/LF 2020, 10/LFC 2020, 15/LF 2021, 46/LF 2022) but the three headline rates 19/23/26 are unchanged, and the loi de finances pour 2026 (Loi n° 25-17 du 14 décembre 2025) does not touch article 150.
Get it programmatically
curl https://afriref.dev/v1/dz/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/dz/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/corporate-taxOther Algeria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates