Algeria’s Ministry of Finance issued Circular No. 73/LF25, revising stamp duties, tariffs on financial and maritime documents, annual pleasure boat taxes, and fees for automobile registration.
Algeria’s Ministry of Finance has issued Circular No. 73/LF25 on 23 November 2025, detailing revisions to various stamp duties and taxes as part of the 2025 Finance Law.
The circular addresses the increase in the minimum perception of stamp duty and the revision of tariffs for stamped paper dimensions, negotiable and non-negotiable financial instruments, maritime navigation documents, and annual taxes on pleasure boats. Furthermore, it outlines new tax amounts for automobile registration cards and car vignettes, particularly for vehicles with 10 CV (horsepower) or more.
Stamp Duty Adjustments
The absolute minimum perception threshold for stamp duty has been increased substantially. Previously set at DZD 5, the minimum amount collectable for stamp duty application is now fixed at DZD 30. Furthermore, the tariffs applicable to documents and papers based on their size (dimension stamp duties) have been adjusted.
| Designation | Old Tariffs | New Tariffs |
| Register paper | DZD 60 | DZD 80 |
| Normal paper | DZD 40 | DZD 60 |
| Half a sheet of regular paper | DZD 20 | DZD 30 |
Negotiable and Non-Negotiable Instruments
The proportional stamp duty on financial instruments such as bills of exchange, promissory notes, non-negotiable notes, and mandates has doubled. The rate for this proportional stamp duty is now set at DZD 1 for every DZD 100 (or fraction of DZD 100), climbing from the previous rate of DZD 0.5 per DZD 100. In specific cases involving instruments such as checks on a credit establishment or a post office savings account—which historically carried a proportional duty of 100 DZD—the flat stamp duty has been steeply revised to DZD 500.
Increases in Vehicle and Maritime Levies
Maritime Documentation
The costs associated with obtaining or duplicating maritime security documents and navigation titles have been revised through Article 43 of the Finance Law. For instance, the price of a boating license has been increased from DZD 200 to DZD 1,000. Patent duplicates are now 300 DZD, up from 150 DZD.
Automobile Registration Cards
Taxes paid upon issuance of vehicle registration cards have also increased across different vehicle categories.
| Designation | Old Tariffs | New Tariffs |
| Automobiles (10 CV and up) | DZD 1,000 | DZD 2,000 |
| Automobiles (5 to 9 CV) | DZD 800 | DZD 1,000 |
| Automobiles (2 to 4 CV) | DZD 500 | DZD 800 |
| Tractors | DZD 700 | DZD 1,000 |
| Public works rolling stock | DZD 1,800 | DZD 3,000 |
Road Tax
For high-powered vehicles (10 CV and above), the annual vignette fees are set as follows, depending on the vehicle’s age:
| Vehicle Age | Annual Vignette Fee |
| Up to 3 years old | DZD 25,000 |
| Between 3 and 6 years | DZD 20,000 |
| Between 6 and 10 years | DZD 15,000 |
| Over 10 years old | DZD 10,000 |
Annual Tax on Yachts and Pleasure Boats
The annual tax levied on the possession of yachts and pleasure boats (with or without auxiliary engines) has been significantly restructured, introducing higher tonnage-based rates.
| Vessel Type | Old Tax | New Tax |
| Lighter vessels (1 to 2 tonnes) | DZD 4,000 | DZD 7,000 |
| Mid-range pleasure crafts (3 to 6 tonnes) | DZD 54,000 | DZD 60,000 |
| Largest vessels (20 tonnes and more) | DZD 480, 000 | DZD 500,000 |
These revised measures are scheduled to take effect on 1 January 2025.
Earlier, Algeria’s Ministry of Finance published the Finance Law 2025 in the Official Gazette on 26 December 2024, amending corporate taxation and VAT, amongst other direct and indirect taxation policies.
