Algeria

Northern Africa · DZ · 28 treaties

Tax profile

What 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.