Algeria tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Algeria tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
What the calculator needs for Algeria
Ordinary interest withholding is an advance credit, not final tax. Account/instrument and assessed-credit facts are required; this final-assessment path is unavailable.
Not computed means unavailable, not zero tax: the engine cannot state that rate yet.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Algeria | 40.85%† | 15%† | 10% | 10%* | not computed | 15% |
* Provisional — not yet verified by the Sovereign engine. interest: from KPMG, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Algeria profile carries an accepted source for it.
† This figure rests on a KPMG tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Algeria?
The top rate on a salary is 40.85%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above DZD 3,840,000.
How are capital gains taxed in Algeria?
The top rate on a long-term capital gain is 15%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Algeria?
The top rate is 10% on dividends and 10% (provisional) on interest. A provisional figure is from a KPMG summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Algeria?
Algeria taxes a gain on crypto assets as a capital gain, at up to 15%.
Does Algeria tax foreign income?
Yes. Algeria taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Algeria have a wealth tax?
Yes: Impôt sur la fortune, taxed above DZD 100,000,000, top rate 1%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Algeria have an exit tax for individuals?
No. In our model Algeria does not tax an individual's unrealised gains when the individual moves abroad.
When do you become tax resident in Algeria?
The Algeria day test (Tax domicile under Direct Taxes Code article 3; no general numeric day test verified): home, main stay, main interests or work; no verified day threshold. Check housing and lease terms, main stay, main interests, professional activity, qualifying state service abroad, and any treaty. Algeria can tax Algerian-source income of a person without tax domicile there. The shown calendar-year days are for information only.
Residence decides whether Algeria taxes you on these rates. See the Algeria day-count test and count your own days.
Sources
The Algeria profile cites 8 sources for these rules, 6 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Law 25-17 of 14 December 2025, finance law 2026; JO 88 · official, retrieved 2026-11-09
- IRG – Traitements et salaires · official, retrieved 2026-11-03
- Executive decree 15-236 of 3 September 2015; JO 49 p.7 · official, retrieved 2026-11-03
- Law 25-10 of 24 July 2025; JO 48 pp.7,12 · official, retrieved 2026-11-03
- dz dgi rent 20261109 · official, retrieved 2026-11-09
- DGI Algérie - CIDTA 2025, Impôt sur la fortune arts. 274-281 noniès (scale per LFC 2020 art. 13) · official, retrieved 2026-09-30
- dz kpmg pit 20261109 · summary, retrieved 2026-11-09
- dz kpmg gains 20261109 · summary, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Algeria with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Algeria side by side with other countries, see every country or try the live demo.
Other countries in Africa: Egypt, Ethiopia, Ghana, Kenya, Libya, Morocco.