Algeria income tax rates
Barème progressif of the Impôt sur le Revenu Global, Article 104-I of the Code des impôts directs et taxes assimilées — the annual dinar scale applied to a resident individual's net global income and, by monthly proration (mensualisation), to salaries, wages, pensions and life annuities withheld at source.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2022-01-01 |
| Official source | Loi n° 21-16 du 25 Joumada El Oula 1443 correspondant au 30 décembre 2021 portant loi de finances pour 2022, Article 31, réécrivant l'article 104 du CIDTA (JO n° 100 du 30 décembre 2021). Barème confirmé inchangé dans le Code des impôts directs et taxes assimilées, édition 2026 (DGI), Art. 104-I |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
ANNUAL, NOT MONTHLY — the bands above are the statutory annual dinar brackets of Art. 104-I. For employment income the same scale is applied after 'mensualisation' (divide the brackets by twelve), so the monthly equivalents are 20,000 / 40,000 / 80,000 / 160,000 / 320,000 DZD. SALARY RELIEFS NOT MODELLED IN THE BANDS, and they change the effective burden a lot: (a) salaries, pensions and life annuities get a 40 % proportional abatement ON THE TAX, floored at 12,000 DZD/year and capped at 18,000 DZD/year (i.e. between 1,000 and 1,500 DZD/month); (b) monthly income not exceeding 30,000 DZD is WHOLLY EXEMPT from IRG; (c) income between 30,000 and 35,000 DZD/month gets a second abatement computed as IRG = IRG(after first abatement) × (137/51) − (27925/8); (d) workers with motor, mental, visual or hearing disabilities and general-scheme retirees earning between 30,000 and 42,500 DZD/month get an alternative, non-cumulable abatement IRG = IRG(after first abatement) × (93/61) − (81213/41). Non-monthly remuneration, bonuses and back-pay are taxed as a separate notional month at a flat 10 % withholding; occasional intellectual work is 10 % (teaching/research/invigilation, final) or 15 % (other, final). Separate schedular regimes sit outside this scale: residential rental income at a final 7 % of gross rent, commercial/professional premises and corporate leases at 15 %, unbuilt property 15 % (10 % agricultural), all for gross annual rents up to 1,800,000 DZD, above which a provisional 7 % is credited against the global assessment. STABILITY AND FALSE ALARMS: the scale has been unchanged since 1 January 2022, when article 31 of the loi de finances pour 2022 replaced the old six-band scale and abolished Art. 87 bis. The DGI's footnote to Art. 104 lists later amendments by article 5/LF 2023, article 8/LF 2025 and article 11/LF 2026, which look like rate changes but are not: article 11 of the loi de finances pour 2026 (Loi n° 25-17 du 14 décembre 2025, JO n° 88 du 31 décembre 2025) restates part I as « sans changement » and only alters part II — it cuts the final withholding on dividends and equivalent income from shares or corporate units (Arts. 45-48 CIDTA) to 10 %, effective 1 January 2026. The bands are NOT indexed to inflation; they only change when a finance law rewrites them.
Get it programmatically
curl https://afriref.dev/v1/dz/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/dz/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/income-taxOther Algeria series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate