In general, a non-resident with a permanent business establishment in Algeria is subject to tax on the profits attributed to the Algerian business in substantially the same way as a resident enterprise. However, there are limitations to the deductibility of head office charges (see Sec. 6.5). A branch profit tax applies at the rate of 15% to after-tax income remitted by the Algerian branch or PE to its head office. Income not attributed to a PE is generally subject to withholding tax. However, an election for net taxation is available (see Sec. 8.2.3.).