Algeria VAT rate
Taxe sur la valeur ajoutée, taux normal — Article 21 of the Code des taxes sur le chiffre d'affaires (CTCA), the standard rate applied to all taxable transactions not listed in the reduced-rate schedule of Article 23.
| Current value | 19 percent |
|---|---|
| In force from | 2017-01-01 |
| Official source | Direction Générale des Impôts — Code des taxes sur le chiffre d'affaires, édition 2026, Section 3 'Taux', Art. 21: « La taxe sur la valeur ajoutée est perçue au taux normal de 19 % » (note de bas de page: Art. 21 modifié en dernier lieu par l'article 26 de la loi de finances pour 2017) |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Verified verbatim in the DGI's own 2026 consolidated edition of the CTCA (179 pp.), published at https://www.mfdgi.gov.dz/fr/legislation-fiscale/codes-fiscaux. REDUCED RATE: Art. 23 CTCA fixes a single reduced rate of 9 % (« Le taux réduit de la taxe sur la valeur ajoutée est fixé à 9 % ») applying to a long tariff-code schedule of foodstuffs, agricultural inputs, pharmaceuticals, transport and certain services; the schedule — not the rate — was extended again by article 53 of the loi de finances pour 2026 (aquaculture products among others). Art. 22 CTCA is abrogated (article 22/LF 2001), so Algeria has exactly TWO positive VAT rates, 19 % and 9 %, plus exemptions and franchise regimes. HISTORY: both rates were raised by the loi de finances pour 2017 — standard 17 % → 19 % (art. 26) and reduced 7 % → 9 % (arts. 24 and 27). The DGI's own LF 2017 communiqué states the change takes effect « à compter du 1er janvier 2017 », keyed to the fait générateur: invoices issued after that date for supplies whose fait générateur arose before it stay at 17 %/7 %. Neither rate has changed since. TRAP: many secondary sources quote historical 7 %/14 %/17 % rates that appear inside the CTCA's annex of non-codified finance-law articles (e.g. sector incentives referring to « taux réduit de 7 % »); those annex texts are spent or superseded and are not the rate in force. ACCESS WARNING for the source-watcher: mfdgi.gov.dz rejects default HTTP clients with a 500 unless a browser User-Agent is sent, and its TLS chain is incomplete ('unable to verify the first certificate') for clients that do not carry the intermediate — both are server-side quirks, not outages.
Get it programmatically
curl https://afriref.dev/v1/dz/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/dz/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/vatOther Algeria series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates