North Africa
Algeria tax rates 2026
Income tax is progressive, topping out at 35%. Corporate rates vary by activity, from 19–26%, and there is also a net wealth tax, inheritance duty and 19% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Progressive under IRG, with the top rate applying to annual income above DZD 960,000. |
|---|---|
| Corporate income | 26%, with 19% for goods production and 23% for construction, public works and tourism. |
| Capital gains | Taxed as ordinary income, up to 35%, with relief depending on the holding period. |
| VAT / TVA | 19% |
| Dividends (WHT) | 15% |
| Interest (WHT) | 10% |
| Royalties (WHT) | 30%, though the effective rate on software is about 24%. |
| Social security (employee) | 9% |
| Social security (employer) | 26% |
| Wealth tax | A net wealth tax, known as impôt sur la fortune, starts at 0% up to DZD 100m and rises to 1% above DZD 450m. |
| Inheritance / estate | A registration or succession duty of about 3%, rising to 5% between non-direct heirs. |
| Property tax | An annual property tax, taxe foncière, that varies by location. |
| Other | A 15% branch remittance tax, plus vocational training and apprenticeship levies. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.