Algeria

Paying Taxes in

Algeria

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

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 - employer 12 110 25.5% gross salaries 28.8
Corporate income tax 0 paid jointly 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
Vehicle tax 1 fixed fee (DZD 1,000) 0
Dwelling tax 1 fixed fee (DZD 1,200) 0
Fuel tax 1 DZD 1/liter value of fuel 0
Stamp duty 0 paid jointly DZD 40 to DZD 60 number of pages in document small amount
Value added tax (VAT) 12 189 17.0% value added not included
Totals: 29 451 72.0
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