The tax authorities informed taxpayers and tax offices of updated filing deadlines introduced by the Finance Law for 2025 for filing the Global Income Tax (IRG) declaration and the Wealth Tax (ISF) declaration.
Algeria’s Directorate General of Taxes under the Ministry of Finance has issued Circular No. 69/MF/DGI/LF.2025 on 10 November 2025, notifying taxpayers and tax offices of updated filing deadlines introduced by the Finance Law for 2025 for filing the Global Income Tax (IRG) declaration and the Wealth Tax (ISF) declaration.
Under the former rules, the annual IRG return was due on 30 April each year. This early deadline created practical issues, as tax offices often lacked timely information on tax payments made at the location where the taxpayer’s activity was conducted—information required to apply the appropriate tax credit.
New rule:
- The IRG filing deadline is extended to 30 June of the year following the year of taxation.
- The return template has been revised to include a dedicated section for tax credits.
Wealth Tax Declaration (ISF – Form G No. 37)
To encourage compliance and support taxpayers in regularising their positions, the Finance Law grants an exceptional filing deadline for the 2025 ISF return.
The ISF declaration for tax year 2025 must be filed no later than 30 June 2025.
These changes take effect retroactively from 1 January 2025.
