Algeria's 2026 Finance Law: What Businesses Need to Know
1. Corporate Taxation
- TAP abolished — Professional Activity Tax permanently removed (since 2024)
- IBS rates: 19% (production) / 23% (services) / 26% (import/trading)
- IFU threshold: 15M DZD annual turnover — above this, companies switch to the real tax regime
2. VAT
- Standard rate: 19%
- Reduced rate: 9% (food staples, medicine, agricultural inputs)
- Electronic invoicing progressively extended
3. Employment & Social Security
- SNMG: 24,000 DZD/month (~$175 USD)
- CNAS contributions: 9% employee + 26% employer (unchanged)
- Employment aid programs (DAIP, ANEM): CNAS reductions maintained
4. Auto-Entrepreneurs & Startups
- Auto-entrepreneur via ANAE: simplified regime, flat tax
- Labeled startups: IBS + VAT + customs exemption for 4 years
5. Filing Deadlines
- G50: monthly, by the 20th (via Jibayatic)
- DAS (CNAS): by January 31
- Annual tax filings: by April 30