IBS Corporate Tax in Algeria 2026: Rates, Declaration & Payment Guide

What is IBS?

The IBS (Impôt sur les Bénéfices des Sociétés) is the corporate income tax levied on net profits of companies (SARL, EURL, SPA) operating in Algeria.

IBS Rates (2026)

• 19% — Manufacturing, construction (BTP), tourism, crafts
• 23% — Services, liberal professions
• 26% — Import/resale, trading, mixed activities

Payment Schedule

IBS is paid in 3 provisional installments of 30% each (based on previous year's IBS):

• 1st installment: Feb 20 – Mar 20
• 2nd installment: May 20 – Jun 20
• 3rd installment: Oct 20 – Nov 20

Final settlement: April 20 of the following year.

Annual Filings

• G4 — Balance sheet
• G5 — Income statement
• G8 — IBS declaration
• 301 bis — Client/supplier summary

Filing deadline: April 30.

Minimum IBS

Even with a loss, companies must pay a minimum IBS of 10,000 DZD.

Exemptions

• Labeled startups: 4-year IBS exemption
• Southern/High Plateau zones: up to 5-year reductions
• Reinvested profits: partial deductions under conditions