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Tax authority clarifies Algeria's 8 per cent settlement scheme as year-end deadline nears

12 November 2026 · Algeria Now

Tax authority clarifies Algeria's 8 per cent settlement scheme as year-end deadline nears — Photo : upload.wikimedia.org (adresse collée)

ALGIERS — Algeria's tax authority has issued fresh guidance on its voluntary settlement scheme, telling local offices that eligible taxpayers who pay a flat 8 per cent by 31 December 2026 can have their audit-based tax assessments cancelled.

The instruction, dated 9 November, from the General Directorate of Taxes (DGI) was sent to regional and provincial tax directors who had asked how the scheme applies. It does not extend the deadline: the benefit depends on full payment by 31 December, not merely on applying.

The 8 per cent rate applies to the total increases recorded in a taxpayer's individual assessment schedule for 2026, across all taxes, duties and fees. Refunds arising from corrected calculation errors are not counted. Small levies, such as the 1 per cent vocational training charge and the 1.5 per cent professional activity tax, are included in the total and taxed at 8 per cent.

Fixed-right duties and related fines must be paid in full, and VAT refunds follow the normal rules. Sums declared under the scheme do not replace statutory returns and may be considered in later audits.

A seller of property in 2025 who declared the gain only in 2026, for example, cannot use the 8 per cent rate and must pay the normal 15 per cent. Taxpayers who have already paid their 2026 assessment, including penalties, cannot join afterwards. Companies with turnover of 2 billion dinars or more in 2025 are excluded, as are other categories barred by an earlier instruction dated 5 April.

The scheme, created by the 2026 Finance Law, is part of the government's effort to bring unpaid and disputed liabilities back into the tax system. The 2027 Finance Bill goes to a plenary vote in the National Assembly on 16 November.

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