Algeria
Northern Africa · DZ · 28 treaties
What are the main tax rates in Algeria?
Algeria's top personal income tax rate is 35%. The corporate tax rate is 26%, and the standard VAT is 19%.
Tax profile
| Corporate income tax | 26% |
| Withholding — dividends | 15% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 35% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the top personal income tax rate in Algeria?
- The top personal income tax rate in Algeria is 35%.
- What is the corporate tax rate in Algeria?
- The corporate tax rate in Algeria is 26%.
- How long does it take to become a tax resident in Algeria?
- It takes 183 days to establish tax residency in Algeria.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- having a dwelling in Algeria as owner, usufructuary, or renting a house for at least one year (including where the employer is the lessee)
- performing a professional activity in Algeria, whether salaried or not
- principal place of stay in Algeria determined by duration of presence
- centre of principal interests in Algeria, including spending more than 183 days in Algeria over a period of one year
Tax residence is based on objective ties (dwelling, work, principal stay or centre of interests), so ceasing residence is generally achieved by giving up an Algerian home, stopping professional activity there and reducing presence below the 183‑day / principal stay thresholds, with no separate citizenship or long tail domicile rules.
Source: PwC summary of Algerian tax legislation
Tax treaty network (28)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| United Arab Emirates | — | — | — |
| Belgium | — | — | — |
| Bulgaria | — | — | — |
| Bosnia and Herzegovina | — | — | — |
| Brazil | — | — | — |
| Canada | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Cuba | — | — | — |
| Czechia | — | — | — |
| Denmark | — | — | — |
| Egypt | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Gabon | — | — | — |
| Germany | — | — | — |
| Hungary | — | — | — |
| Indonesia | — | — | — |
| Italy | — | — | — |
| Jordan | — | — | — |
| Kuwait | — | — | — |
| Lebanon | — | — | — |
| Mali | — | — | — |
| Mauritania | — | — | — |
| Netherlands | — | — | — |
| Portugal | — | — | — |
| Romania | — | — | — |
| Spain | — | — | — |