Paying Taxes in Algeria

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Algeria, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contribution	Payments (number)	Notes on Payments	Time (hours)	Statutory tax rate	Tax base	Total tax rate (% profit)	Notes on TTR
Tax on professional activity	0	paid jointly	-	2.0%	turnover	35.4
Social security contributions	12		110	25.5%	gross salaries	28.8
Corporate income tax	4		152	19.0%	taxable profit	6.6
Apprenticeship tax	0	paid jointly	-	1.0%	net salaries	1
Tax on interest	0	withheld	-	10.0%	interest income	0.3	included in other taxes
Tax on built land	1		-	3.0%	rental value of land	0.2
Drainage tax	0	paid jointly	-	fixed fee (DZD 10,000)		0.1
Tax on unbuilt land	1		-	7.0%	rental value of land	0.1
Vehicle tax	1		-	fixed fee (DZD 1,000)		0
Dwelling tax	1		-	fixed fee (DZD 1,200)		0
Fuel tax	1		-	1.0%	value of fuel	0
Value added tax (VAT)	12		189	17.0%	value added		not included
Stamp duty	1		-	DZD 40 to DZD 60	number of pages in document
Totals:	34		451			72.0

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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Paying Taxes in Algeria

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