What is the VAT rate in Algeria?

The standard rate is 19%, with a reduced 9% for tourism and certain services, and temporary exemptions on staple foods.

What are the CNAS rates in Algeria?

The employee pays 9% and the employer around 26%, for a combined burden near 35%.

How is salary income tax (IRG) calculated in Algeria?

The employee's 9% CNAS is deducted first, then a progressive 0–35% scale applies with a 40% relief on the computed tax.

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Currency
DZD
Algerian Dinar
Tax
19%
VAT (TVA)
Social insurance
9% / ~26%
Employee / Employer

VAT (TVA)

How VAT works in Algeria

Algeria applies a 19% VAT with a reduced 9% for tourism and select services, and a temporary 0% exemption on staple foods. bookeeper applies each rate and files the monthly G50 line correctly.

Standard rate

19%

Registration

Businesses above the IFU flat-tax threshold (DZD 8M) file VAT under the real regime.

Filing

Monthly G50 declaration, due by the 20th of the following month.

E-invoicing

Announced

E-invoicing (planned)

Algeria has announced plans for mandatory electronic invoicing, but no binding decree is in force and the timeline has slipped — a realistic start is 2027 or later. bookeeper is ready to adapt when the rules are finalised.

How each item is taxed

Standard19%
Most goods & services, general retail, telecom, professional services
Reduced9%
Tourism & hotels, bus passenger transport, approved professional training
Exempt0%
Cereals, flour, milk, medicines, fresh fruit & vegetables, eggs, local poultry (time-boxed)

bookeeper replies

Your AI accountant, in Arabic

Ask in plain Arabic. bookeeper applies Algeria's rules and answers in the language you use.

You ask

ما نسبة ضريبة القيمة المضافة على هذه الفاتورة؟

bookeeper replies

يطبّق bookeeper ضريبة الجزائر 19% (أو النسبة المخفّضة 9% عند انطباقها)، ويجهّز بند G50.

CNAS (National Social Insurance Fund)

Payroll & social security

Salaries face progressive income tax (IRG, 0%–35%) plus CNAS. The employee's 9% CNAS is deducted before the IRG scale is applied — bookeeper orders it correctly.

Employee

Employer

~26%

Rules that matter

CNAS: employee 9% + employer around 26% (total near 35%).
IRG income tax is progressive from 0% to 35%, with a low-salary exemption and a 40% relief on the computed tax.
The minimum wage (SNMG) rose to DZD 24,000/month in January 2026.

Algeria

Why Algeria businesses choose bookeeper

19% and 9% rates applied per line, with the monthly G50 line prepared for you.
IRG computed in the right order — CNAS deducted first, then the scale and 40% relief.
Kept current with the 2026 minimum-wage change.
Bilingual Arabic / French-ready invoices, right-to-left throughout.

Coverage across the region

Ready when you are

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