Algeria Withholding tax rates
Algeria Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 11 Aug 2026.
The withholding taxes Algeria levies on payments to non-residents under the Code des impôts directs et taxes assimilées (CIDTA) - 15% on dividends, 10% on interest, and the 30% discharge (libératoire) withholding on royalties and on service contracts performed by foreign enterprises without a permanent professional installation in Algeria, which also covers TAP and VAT. Administered by the Direction Générale des Impôts (DGI, mfdgi.gov.dz).
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| Current value | structured — see the API |
|---|---|
| In force from | 2023-01-01 |
| Official source | DGI - Fiscalité des entreprises étrangères (CIDTA art. 150, 156-157): a foreign capital company without permanent professional installation 'est soumise à une retenue à la source au taux de 30%' - 'is subject to a withholding at source at the rate of 30%' - on gross invoiced amounts; dividends and interest per CIDTA distribution and créances provisions |
| Last verified | 2026-08-11 |
| Verification | primary — No verification limitation recorded — read from the official source cited. All four rates now rest on the operative statutory text of the Code des impôts directs et taxes assimilées (CIDTA), édition 2025, published by the Direction générale des impôts: art. 150-2 sets the IBS withholding rates (10% créances/dépôts/cautionnements, 30% for prestations de service of foreign enterprises without permanent professional installation and for royalties paid to inventors abroad, 15% libératoire on dividends to non-resident legal persons, 5% on distributions of profits already subject to IBS) and art. 104-II-4 and 104-III set the corresponding IRG rates. The prior reliance on a commercial tax-firm summary for the dividend and interest rates has been removed. REMAINING DATE CAVEAT: the series-level effective_from of 2023-01-01 is not supported by the code's own amendment footnote, which records art. 150 as last modified by article 46 of the loi de finances pour 2022 and shows no loi de finances 2023 amendment - see notes. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Algeria withholds at 15% on dividends, 10% on interest and 30% (discharge) on royalties and on services performed by foreign enterprises with no permanent professional installation, so a caller must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Algeria's double-tax agreements can reduce the dividend, interest and royalty rates (commonly to 5-12%), and a treaty's business-profits article can displace the 30% service withholding where the foreign enterprise has no Algerian permanent establishment. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. THE 30% RETENUE IS A GROSS, ALL-IN DISCHARGE TAX: it applies to the gross contract amount, is final (libératoire) for IBS, and expressly covers the taxe sur l'activité professionnelle (TAP) and VAT as well. The base is reduced 60% for international leasing contracts and 30% for software-licence payments (DGI). For individuals and partnerships the parallel IRG discharge rate on service contracts is 24%. EFFECTIVE-DATE CORRECTION PENDING: the series-level effective_from is served as 2023-01-01 on the basis that the 30% discharge withholding was raised from 24% by the loi de finances pour 2023. The CIDTA's own amendment footnote to art. 150 contradicts this: it lists the amending provisions as '29/LF 1992, 20, 21 et 22/LFC 1992, 16/LF 1994, 3/LFC 1994, 16/LF 1997, 14 et 15/LF 1999, 10/LF 2001, 20/LF 2003, 2/LFC 2006, 5/LFC 2008, 7/LFC 2009, 7/LF 2014, 12/LF 2015, 2/LFC 2015, 20/LF 2020, 10/LFC 2020, 15/LF 2021 et 46/LF 2022' - ending at article 46 of the loi de finances pour 2022, with no loi de finances 2023 amendment to art. 150 at all. On the code's own record the current art. 150-2 rates, including the 30%, have stood since 1 January 2022, and effective_from should be restated to 2022-01-01 rather than 2023-01-01. The 24% figure that survives in Algerian law is the IRG discharge rate for non-domiciled individuals under art. 104-III ('24%, pour les revenus énumérés à l'article 33 du présent code, versés par des débiteurs établis en Algérie'), not a superseded IBS rate. STATUTORY BASIS FOR THE SERVICE AND ROYALTY WITHHOLDING: art. 156-1 CIDTA subjects foreign enterprises without a permanent professional installation in Algeria to withholding 'au taux visé à l'article 150', and art. 150-2 sets that rate at 30% for (i) 'les sommes perçues par les entreprises étrangères n'ayant pas en Algérie d'installation professionnelle permanente dans le cadre de marchés de prestations de service', (ii) 'les sommes payées en rémunération de prestations de toute nature fournies ou utilisées en Algérie' and (iii) 'les produits versés à des inventeurs situés à l'étranger au titre, soit de la concession de licence de l'exploitation de leurs brevets, soit de la cession ou concession de marque de fabrique, procédé ou formule de fabrication'. Maritime transport companies of reciprocating states bear 10% under the same provision.
Get it programmatically
curl https://afriref.dev/v1/dz/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/dz/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/dz/withholding-taxOther Algeria series: Banque d'Algérie policy rate (taux directeur) · TVA standard rate (taux normal) · VAT registration threshold · SNMG · Public holidays (fêtes légales) · CPI inflation (year-on-year, national index) · IBS · Statutory default interest (intérêt légal) · IRG · Statutory social-insurance contributions
The same figure elsewhere: Angola · Benin · Botswana · Burkina Faso · Cameroon · all 34