DZ · Africa · DZD

Algeria

0102030405060World avg (corporate) 22.6%Corporate 26%Wealth Tax 1%

Corporate Tax

26%

Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01

Wealth Tax

1%

Source: Code des Impôts Directs et Taxes Assimilées (CIDTA), Art. 281 noniès — Impôt sur la Fortune · as of 2026-01-01

Recovered after an initial research pass skipped Algeria (rate genuinely disputed between secondary sources at 1% vs 1.75%, and the live official DGI/Ministry of Finance domains TLS-error on every automated fetch attempt). RECOVERED, single-pass: Algeria's Code des Impôts Directs et Taxes Assimilées Art. 281 noniès sets a 6-bracket progressive scale on net taxable wealth: 0% below DZD 100,000,000; 0.15% (100M-150M); 0.25% (150M-250M); 0.35% (250M-350M); 0.5% (350M-450M); 1% above DZD 450,000,000 (the rate shown). Confirmed via three independently-hosted mirror copies of the official code text (dated 2023, 2025 and 2026 editions) that reproduce this exact table byte-for-byte identically, since the live .gov.dz sources are unreachable (TLS error/HTTP 500) to automated fetch — the cited URL is a mirror hosting the genuine official code text, not itself a government domain, documented here transparently since that departs from this dataset's usual official-domain-first convention. Independently corroborated by two secondary sources (legal-doctrine.com and TaxAtlas.io) that separately state the same 1% top rate and DZD 100,000,000 entry threshold. The competing '1.75%' figure seen in some secondary sources was traced to no actual source found; a fourth, older (pre-2020) mirror shows this same article under its former name 'Impôt sur le Patrimoine' with a different, since-superseded rate table (0.5%/1.5%/1.5%/2.0%/2.5%, threshold DZD 8,000,000) — explaining why stale secondary citations disagree with the current law. Last amended by 13/LFC 2020 (per the code's own footnote); no rate change found in 2024-2026 Finance Laws, only procedural changes.

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