Latitax

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Algeria

UK treaty in force since 2016 and a 26% general corporate rate, but a 35% top income rate and tight currency controls.

Income tax, top rate

Unverified

35%

IRG scale 0/23/27/30/33/35%, top band above DZD 3,840,000 as reported from the DGI site, which could not be reached to confirm.

Source: Algeria DGI - IRG traitements et salaires · checked 2026-09-29

Capital gains

Unverified

Not confirmed

Separate rates apply to gains on shares; not confirmed.

Source: Algeria DGI - IRG traitements et salaires · checked 2026-09-29

Corporate

Unverified

19-26%

IBS: 19% production, 23% construction/public works/tourism, 26% other activities; reported from the DGI site, not read directly.

Source: Algeria DGI - Impot sur les benefices des societes · checked 2026-09-29

Inheritance

Unverified

Not confirmed

Not confirmed.

Source: Algeria DGI - IRG traitements et salaires · checked 2026-09-29

Wealth tax

Unverified

Not confirmed

Algeria levies an impot sur le patrimoine; rate not confirmed.

Source: Algeria DGI - IRG traitements et salaires · checked 2026-09-29

VAT

Unverified

19%

Reduced rate 9%; reported, not read directly.

Source: Algeria DGI - Impot sur les benefices des societes · checked 2026-09-29

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  1. s7GOV.UK - Tax treaties collection (HMRC)primary · checked 2026-09-29
  2. s1Algeria DGI - IRG traitements et salairesprimary · checked 2026-09-29
  3. s2Algeria DGI - Impot sur les benefices des societesprimary · checked 2026-09-29