Algeria’s National Tax Administration (NTA) announced new measures on 31 March 2025 affecting the Unique Flat-Rate Tax (IFU) regime under the 2025 Finance Law. These amendments will enhance tax compliance while streamlining the IFU regime.
The key changes are summarised below:
Activities not covered under the IFU regime
The new tax measures include various activities that are excluded from the IFU regime, regardless of turnover or income such as alcohol outlets, tobacco businesses, catering, hotels and restaurants services, event space rentals, large retail stores, vehicle and equipment rentals, travel agencies, advertising agencies, training and education services, and insurance brokers.
Requirements for declaring income
The NTA’s tax measures now require IFU taxpayers to declare their net income in the final declaration based on the reported turnover for the financial year. The IFU declaration forms have been updated to include a separate section for reporting income.
Update on minimum tax
- The minimum tax for IFU taxpayers has increased to DZD 30,000 (up from DZD 10,000);
- Self-employed individuals will be taxed at the previous minimum of DZD 10,000.
Earlier, Algeria’s Ministry of Finance announced the 2025 Finance Law on 26 December 2024, introducing updates to corporate taxation, VAT, and other tax policies.
