On 21 April 2024, the Directorate General of Taxes in Algeria announced via a communiqué an extension for the deadline to submit annual tax returns for the fiscal year 2023. As per the communiqué, the deadline for filing the 2023 tax return has

On 31 December 2023, Algeria's Ministry of Finance published the Finance Law for 2024 in the Official Gazette. The Finance Law for 2024 eliminates the 1.5% tax on professional activity (TAP) and introduces the new local solidarity tax

In November 2023, Algeria published the Supplementary Finance Law for 2023 in the Official Gazette. The key tax measures of the law include: A new transfer pricing declaration obligation has been introduced, requiring taxpayers to submit an

On 12 April 2023, the Algerian Directorate General of Taxes (DGI) issued a communiqué prolonging the deadline for filing tax returns for 2022. Accordingly, the deadline for the 2022 tax return is extended to 31 May 2023 (normally due by 30 April of

On 29 December 2022, Algeria published the Law No. 24-22 in the official gazette implementing the 2023 finance law. The law includes the following tax measures. Increase in cash expense deductible thresholds for corporate income tax (BIS) and

On 30 December 2021, the Finance Ministry Officially published the 2022 Finance Law. Some of the measures of this Act are given below: Corporate income tax With some conditions, a reduced 10% corporate tax rate is provided for qualifying