Algeria extends 2024 corporate income tax filing deadline

21 April, 2025

Algeria’s National Tax Administration (NTA) announced an extended deadline for corporate income tax (CIT) filing on 14 April 2025. The new deadline is set for 31 May 2025. However, since 31 May falls on a holiday, the revised deadline is set for 1

See More

Algeria extends 2024 transfer pricing and individual income tax filing deadlines

18 April, 2025

Algeria's Directorate General of Taxes announced on 14 April 2025 that it had extended the deadline for the annual transfer pricing declaration, which must be submitted electronically, for the 2024 fiscal year. Taxpayers now have until 31 May

See More

Algeria clarifies flat-rate tax regime measures under 2025 Finance Law

09 April, 2025

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

See More

Algeria clarifies transfer pricing documentation and asset depreciation rules

12 February, 2025

Algeria’s Ministry of Finance has issued two key orders: the Order of 15 February 2024, outlining transfer pricing documentation requirements, and the Order of 25 February 2024, setting depreciation periods for fixed assets to calculate taxable

See More

Algeria gazettes Finance Law 2025, introduces amendments to CIT and VAT

06 January, 2025

Algeria’s Ministry of Finance published the Finance Law 2025 in the Official Gazette on 26 December 2024, providing amendments for corporate taxation and VAT amongst various direct and indirect taxation policies. Corporate income tax The

See More

Algeria joins mutual assistance convention to combat tax evasion

15 October, 2024

Amel Abdellatif, Tax Commissioner of Algeria signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters (the Convention),  as amended by the 2010 protocol, on 10 October  2024. The Convention must first be ratified

See More

Algeria joins BEPS MLI

28 June, 2024

The OECD, in an announcement, confirmed that Algeria signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS Convention) on 27 June, 2024. Algeria has become the 103rd

See More

Algeria announces June deadline for annual transfer pricing declaration form 

31 May, 2024

The Algerian government announced that taxpayers must complete and submit the annual transfer pricing declaration (e-form) for the fiscal year of 2023 by Sunday, 30 June, 2024. The annual transfer pricing declaration form, enacted by the

See More

Algeria eases criteria for reinvestment of tax savings

09 May, 2024

The Algerian government has eased restrictions for reinvesting tax savings under the Algerian investment incentives regime. The government expects that this will attract more foreign investment in Algeria. Determining the reinvestment

See More

Algeria extends deadline for 2023 tax returns and transfer pricing documentation

24 April, 2024

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 (G4 and G11) and the annual personal income declaration (G1) for the fiscal year 2023. As per the

See More

Algeria publishes finance law for 2024 introducing new local solidarity tax

01 January, 2024

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

See More

Algeria announces supplementary finance law for 2023

12 December, 2023

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

See More

Algeria: DGI extends the deadline for 2022 annual tax returns

19 April, 2023

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

See More

Algeria releases finance law 2023

07 January, 2023

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

See More

Algeria: Ministry of Finance publishes Finance Law for the year 2022

12 January, 2022

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

See More

Algeria: DGT issues a communiqué to extend the filing deadline of tax return 2020

26 April, 2021

The Directorate General of Taxes has recently issued a communiqué, which provides extension of filing deadline of annual tax returns (including balance sheet and appendices) 2020 until 30 June 2021 for all

See More

Algeria: President signs Finance Act 2021

26 January, 2021

On 31 December 2020, the President signed the Finance Act for the year 2021, which includes the following measures: The Act imposes a 15% capital gains tax on the real estate and securities transactions and describes calculations and liability

See More

Algeria: Government publishes revised TP documentation requirements

15 January, 2021

On 2 January 2021, Government Officially published a Decree of 17 November 2020, which replaces the Decree of 12 April 2012. Initial transfer pricing documentation, which is submitted with the tax return, includes: Basic documentation regarding

See More