Algeria has suspended all tax audits through 31 December 2026, offering individuals and businesses a rare window to regularise undeclared income at a flat rate of 8% — with no penalties or prosecution attached.
Algeria’s General Directorate of Taxes (DGI) issued an official instruction on 31 March 2026 ordering the suspension of all tax audits across the country through the end of the year.
The directive, addressed to regional directorates, state-level tax offices, and research and audit departments, covers not only audits launched in 2026 but also those initiated before 1 January 2026, regardless of how far they had progressed.
The move is designed to give taxpayers — both individuals and companies — the space to take advantage of the voluntary tax regularisation scheme introduced under the Finance Law for 2026.
Under this scheme, undeclared income can be regularised by paying a flat rate of 8%, free from penalties or legal prosecution, with a deadline set at 31 December 2026.
The suspension complements an earlier instruction issued on 26 January 2026, which formally established the framework for this exceptional settlement system.
The suspension is not universal. Taxpayers falling under the Large Enterprises Directorate are excluded, as are companies in the oil sector, foreign-owned entities, and businesses operating in sensitive industries such as tobacco, precious metals, and telecommunications. Additionally, audits linked to requests for the recovery of excess income tax, corporate profits tax refunds, and VAT credit claims will continue as normal.
Tax authorities have been instructed to strictly follow the directive and submit periodic reports, flagging any implementation difficulties on the ground.
Earlier, Algeria’s Ministry of Finance had gazetted the Finance Law for 2026 on 31 December 2025.
