Algeria decides who is taxed without counting days. If you own a home there, rent one on a lease of a year or more, or work there, you're domiciled in Algeria for tax and taxed on your worldwide income. The scale then climbs fast: the top rate of 35% starts at DZD 3.84 million a year, about US$28,700.
This guide covers Algerian personal income tax (impôt sur le revenu global, IRG) for the 2026 tax year, which runs with the calendar year from 1 January to 31 December 2026. Amounts are in Algerian dinars (DZD). We convert at about DZD 134 to US$1, the Bank of Algeria rate in October 2026.
The key question is simple. Do you have a home, a long lease or a job in Algeria? If you do, your salary, pension and investment income from anywhere go on the same scale.
What's changed: the Finance Law for 2026 (Law 25-17 of 14 December 2025) left the IRG scale unchanged at 0% to 35%, as it has been since 2022. It cut the tax withheld on dividends that Algerian companies pay to resident individuals from 15% to 10%. For property sales where the purchase price can't be established, the cost is now set at 40% of the sale price (the 15% rate on the gain didn't change). The wealth tax return is now filed online every four years, by 30 April. A one-off scheme lets residents declare undeclared sums by 31 December 2026 and pay a single 8% tax. The minimum wage (SNMG) rose from DZD 20,000 to DZD 24,000 a month in January 2026, which moves the minimum and maximum CASNOS contributions for the self-employed.
👉 DGI: main tax measures of the Finance Law for 2026 (in French)
📋 Algeria tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | People with their tax domicile in Algeria are taxed on worldwide income. Non-residents are taxed on Algerian income only |
Tax year | The calendar year. This guide covers 1 January to 31 December 2026 |
Income tax rates | 0% up to DZD 240,000, then 23%, 27%, 30% and 33%, with 35% above DZD 3.84 million |
All-in on a US$100k salary | About 38.9% (DZD 13.4 million at DZD 134 to US$1, single, including the 9% CNAS contribution) |
Investment income | Algerian dividends 10% and share gains 15% (5% if reinvested), both final. Algerian bank interest 10%, credited against your bill. Foreign dividends go on the scale |
Wealth and inheritance | Wealth tax of 0.15% to 1% on net assets above DZD 100 million (shares and a main home up to DZD 450 million excluded). Inheritance duty 3% for a spouse, children and parents, 5% for others |
Residence at a glance | Getting in: easy (a home you own, a lease of a year or more, your main stay or interests, or work in Algeria). Leaving: file a provisional return in the 10 days before you go; no exit tax |
Double tax treaties | The DGI publishes 37 conventions, including the UK, France, Spain, Germany, Canada and the UAE. None with the US |
Tax domicile: a home, a lease or a job
Most countries give newcomers months before residence starts. Algeria doesn't.
Image 1 — a home, a one-year lease or a job makes you domiciled in Algeria
Under article 3 of the direct tax code (CIDTA), you have your tax domicile in Algeria if any of these applies:
Home: you own a home in Algeria or hold it in usufruct, or you rent one under a lease, or a run of leases, covering a continuous period of at least one year.
Main stay or interests: Algeria is the place of your main stay (séjour principal) or the centre of your main interests.
Work: you carry on a professional activity in Algeria, as an employee or self-employed.
Once you're domiciled, article 3 taxes you on all your income, and article 87 says income is counted whether it arises in Algeria or abroad. In the year you move, only income from the day you set up home is taxed. If you're also resident elsewhere, a treaty tie-breaker may decide.
There's a second trap for people who aren't domiciled. If you keep one or more homes in Algeria, article 94 taxes you on a base of five times their rental value, unless your Algerian income is higher.
👉 DGI: Code des impôts directs et taxes assimilées 2026, articles 3, 87, 94 and 96 (in French)
When you become tax resident in Algeria, and how you stop
There's no day count to manage. Signing a one-year lease or starting a job is enough to make you domiciled straight away, even if your family stays abroad.
To stop, you give up your home and lease and your work in Algeria. Article 97 sets the departure rules: you're taxed on income up to the date you leave, and you file a provisional return in the 10 days before you move abroad. You can correct it until the end of March of the following year. The same rules apply if you give up all residence in Algeria. Algeria has no exit tax on unrealised gains.
Non-residents are taxed only on Algerian income, such as pay for work done in Algeria, rent from Algerian property and Algerian dividends. Pensions paid by an Algerian payer are Algerian income too.
Income tax rates for 2026
Salaries, pensions, freelance profits and other income are added together and taxed on one scale. Income of dependent children who live with you is added to yours.
Algeria income tax (IRG) rates for 2026
Taxable income (DZD) | Rate | Tax at the top of the band (DZD) |
|---|---|---|
Up to 240,000 | 0% | 0 |
240,001 to 480,000 | 23% | 55,200 |
480,001 to 960,000 | 27% | 184,800 |
960,001 to 1,920,000 | 30% | 472,800 |
1,920,001 to 3,840,000 | 33% | 1,106,400 |
Over 3,840,000 | 35% | n/a |
Source: Code des impôts directs et taxes assimilées 2026, article 104, unchanged by the Finance Law for 2026.
Salaries and pensions. Tax is withheld monthly on the same scale, worked out on a twelfth of each band. The employee's pension and social insurance contributions come off first. The tax is then cut by 40%, but the cut is limited to DZD 1,000 to 1,500 a month, so it's worth no more than DZD 18,000 a year. Monthly pay up to DZD 30,000 is exempt. Bonuses paid less often than monthly are taxed at 10%.
Deductions. You can deduct home loan interest, social security contributions you pay personally and maintenance payments.
👉 DGI: IRG on salaries and pensions, scale and monthly withholding (in French)
Worked example
You're single, domiciled in Algeria and work for an Algerian employer for all of 2026, earning DZD 13.4 million (about US$100k at DZD 134 to the dollar).
Your 9% CNAS contribution is DZD 1,206,000 and comes off first, leaving taxable pay of DZD 12,194,000.
Tax on the scale is DZD 1,106,400 on the first DZD 3.84 million plus 35% of the rest, DZD 2,923,900: a total of DZD 4,030,300. The 40% cut is capped at DZD 18,000, so you pay DZD 4,012,300 (about DZD 334,358 a month).
Your all-in bill is about DZD 5.22 million, or 38.9% of your salary (29.9% for the income tax alone). Your employer pays its own contributions to CNAS on top.
Working remotely for a foreign employer? If you're domiciled in Algeria, the salary is still taxable. Article 74 says that when the payer has no tax domicile in Algeria, you work out the tax yourself and pay it on the same timetable as an employer, within the first 20 days of the following month.
Freelancing in Algeria
Freelance and professional fees are non-commercial profits (bénéfices des professions non commerciales). They're taxed under the simplified regime for professions: your profit is fees less business expenses, or less a flat 10% if you can't prove your expenses. You keep a stamped daily ledger and file a special return by 30 April.
On US$100k of profit (DZD 13.4 million), you pay CASNOS of DZD 864,000 (deductible), then income tax of DZD 4.15 million: about 37.4% all-in.
Export income: article 25 quater exempts profits from export operations, in proportion to the fees received in foreign currency. You must show the fees were paid into a bank in Algeria under the exchange rules. If all your clients are abroad and pay in foreign currency into Algeria, your income tax could fall to nil.
IFU flat tax: the impôt forfaitaire unique covers individuals with turnover up to DZD 8 million (5% on sales of goods, 12% on other activities). Auto-entrepreneurs with turnover up to DZD 5 million pay 0.5%. Neither fits US$100k of fees.
Clients in Algeria: fees paid by Algerian payers to people domiciled abroad are taxed at 24% at source.
Check that your residence status lets you work for yourself before you register.
Crypto, investments and pensions
Is crypto taxed in Algeria? The tax code has no rule for it, because dealing in crypto is banned. The Bank of Algeria's banking commission tells banks to identify and block payments linked to virtual assets, and refers to the ban in the 2018 Finance Law and the anti-money-laundering law. If a gain were taxed, the code's catch-all for non-commercial profits would put it on the 0% to 35% scale.
Algerian dividends: 10% withheld at source, and that's final, since 1 January 2026 (15% before). Foreign dividends aren't covered by the withholding, so in our reading they go on the scale.
Interest: 10% withheld by Algerian banks and credited against your final bill. Savings account interest is taxed at 1% on the first DZD 50,000.
Gains on shares: 15% final, or 5% if you reinvest the gain in company shares by the end of the next year. You pay it yourself within 30 days of the sale.
Property gains: 15% final, with 5% off the gain for each year of ownership from the third year (up to 50%). The tax is halved when you sell a home that is both your only property and your main home.
Pensions: taxed with salaries on the scale. There's no relief for a pension from abroad; you pay the tax yourself each month if the payer is outside Algeria.
Wealth tax. The impôt sur la fortune applies to net assets above DZD 100 million, at 0.15% rising to 1% above DZD 450 million. If you're domiciled in Algeria, assets abroad count. Shares in companies (other than those that just hold your own investments), business assets and let property are left out, and so is your main home if it's worth up to DZD 450 million. The return covers the assets listed in article 276: property and property rights, larger cars and motorbikes, yachts, private aircraft, racehorses and art worth over DZD 500,000.
Inheritance and gifts. Inheritance duty is 5% of each heir's share, or 3% for a spouse, children and parents, who also pay nothing on the family home. Securities abroad are included in the estate of a foreigner domiciled in Algeria. Gifts are taxed at 5%, but gifts between spouses and between parents and children are exempt.
👉 Bank of Algeria: guidelines 06/2025 on blocking transactions linked to virtual assets (in French)
Social security
Employees are covered by the CNAS (national social insurance fund) and the self-employed by the CASNOS. The rates below are those published by the French social security liaison body CLEISS (employees, at 1 January 2024) and by CASNOS (self-employed):
Employees: 9% from you (6.75% pension, 1.5% health and maternity, 0.5% unemployment, 0.25% early retirement) and 25% from your employer, plus 0.5% for the social works fund. CLEISS gives no salary ceiling, so we've applied the 9% to the whole salary. It's deductible for income tax.
Self-employed (CASNOS): 15% of your declared annual income, which can't be less than a year of the minimum wage or more than 20 times it. With the minimum wage at DZD 24,000 a month from January 2026, that's DZD 288,000 to DZD 5.76 million, so DZD 43,200 to DZD 864,000 a year. You declare the base by 1 March and pay by 30 June.
👉 CASNOS: contributions for the self-employed, base, rate and deadlines (in French)
👉 CLEISS: social security contributions in Algeria (in French)
Double tax treaties
Does Algeria have double tax treaties? Yes. The DGI publishes 37 conventions, counting the Arab Maghreb Union convention (with Libya, Mauritania, Morocco and Tunisia) as one. They include Austria, Belgium, Canada, China, Egypt, France, Germany, Italy, Jordan, Portugal, Qatar, Saudi Arabia, South Africa, South Korea, Spain, Switzerland, Turkey, the UAE and the UK. There's no treaty with the United States. The list doesn't show which conventions are in force, so check before you rely on one.
👉 DGI: international tax conventions, by region (in French)
Staying long term in Algeria
Algeria has no digital nomad visa. British citizens need a visa before they travel, from the Algerian consulate, and overstaying can lead to detention and prosecution. To live in Algeria you need a residence card (carte de résident), which is tied to a reason such as a job, family or study. Since 2026 the stamp duty on a residence card is DZD 5,000 for six months, DZD 10,000 for a year, DZD 20,000 for two years and DZD 40,000 for ten years.
👉 UK government: Algeria entry requirements and visas
Who is Algeria good for?
How does Algeria compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including compulsory CNAS or CASNOS contributions. We convert at DZD 134 to US$1: the Bank of Algeria's home page showed DZD 134.42 buying and DZD 134.43 selling when we checked in October 2026.
☑️ Who is Algeria good for? Tax ratings for expats in 2026
Expat profile | Algeria rating | Why |
|---|---|---|
Employees | Poor | About 38.9% all-in on a US$100k salary (DZD 13.4 million) for a single employee: income tax of about 29.9% on the 0% to 35% scale plus the 9% CNAS employee contribution, which has no ceiling. The 35% rate starts at DZD 3.84 million, about US$28,700. There's no special regime for people moving to Algeria. |
Freelancers (self-employed) | Poor (Excellent with export exemption) | About 37.4% on US$100k of profit: the same scale as salaries plus 15% CASNOS on a base capped at 20 times the annual minimum wage (DZD 864,000). The flat-rate IFU stops at DZD 8 million of turnover, so it doesn't fit this scenario. Export profits paid in foreign currency into an Algerian bank are exempt, which would leave about 6.4% (CASNOS only); we haven't counted that. |
Retirees | Poor | About 31.8% on a US$40k foreign pension plus US$20k of foreign dividends. Algeria taxes worldwide income and has no relief for foreign pensions, so both go on the scale. It would be Moderate (about 23.5%) if foreign dividends got the 10% rate that Algerian companies withhold. Inheritance duty is light: 3% for a spouse, children and parents, 5% for others. |
Crypto gains | Poor | Algeria bans dealing in virtual assets, and the tax code has no rule for crypto gains, so the treatment is unclear. The most likely route is the catch-all for non-commercial profits, taxed on the scale: about 33% on a US$100k gain. |
Investment income | Moderate | About 22.8% on a US$1m portfolio: the 4% of income as foreign dividends on the scale, and the 4% of gains at the 15% rate for gains on shares. About 32.8% (Poor) if the gains also went on the scale. In our reading, the wealth tax doesn't reach a share portfolio: shares count as business assets, and the return lists property, vehicles, boats, aircraft and art, not securities. |
Digital nomad visa | Poor | Algeria has no digital nomad visa. British and most other visitors need a visa in advance, and residence cards are tied to work, family or other approved reasons. There's no route for someone working remotely for a foreign employer. |
👉 Bank of Algeria: exchange rate of the dinar (in French)
Filing and deadlines
The tax year is the calendar year. Returns are filed with the tax office for where you live, or online through the DGI's Jibayatic portal where your office uses it.
Salary only: if you have a single salary taxed at source, you don't file an annual return.
30 June: the annual return of global income (série G n°1) if you have other income, more than one salary or income from abroad. It lists income received in Algeria and abroad separately.
30 April: the special return for freelance profits under the simplified regime for professions.
Monthly, within 20 days: tax on salary or pension from a payer outside Algeria, which you pay yourself.
Within 30 days: tax on a gain from selling property or shares.
Every four years, by 30 April: the online wealth tax return, if your net assets are above DZD 100 million.
Frequently asked questions
When do I become tax resident in Algeria?
You have your tax domicile in Algeria if you own a home there, rent one on a lease of at least a year, have your main stay or main interests there, or work there as an employee or self-employed. There's no day count, and in your first year you're taxed from the day you set up home.
Does Algeria tax foreign income?
Yes. People domiciled in Algeria are taxed on worldwide income, including foreign pensions, foreign dividends and salary for remote work. Non-residents are taxed only on Algerian income.
What are the income tax rates in Algeria for 2026?
Income up to DZD 240,000 is tax free, then the rates are 23%, 27%, 30% and 33%, with 35% on income above DZD 3.84 million. The scale is unchanged by the Finance Law for 2026.
How are dividends taxed in Algeria?
Dividends from Algerian companies are taxed at a final 10% withheld at source from 2026, down from 15%. Foreign dividends aren't covered by that withholding, so they're added to your income and taxed on the scale.
Is crypto taxed in Algeria?
Dealing in crypto is banned in Algeria, and the tax code has no specific rule for crypto gains. Banks are told to block payments linked to virtual assets, so take advice before holding or selling crypto while living there.
Does Algeria have a tax treaty with the UK?
Yes. The UK is on the DGI's list of 37 tax conventions, along with France, Spain, Germany, Canada and the UAE. Algeria has no treaty with the United States.
Where to go next
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
