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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty 0.50% Registration duty is levied at the rate of 0.5% of the capital on the formation of the company and on an increase in capital.
Payroll Tax NIL There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees. However, a 2% training tax applies on total payroll for the professional training fund and apprenticeship tax.
Social Security Employer Contribution 26% Employer contributions are equal to 26% of gross salary and include contributions for social security, retirement, sickness and injury, and unemployment.
Social Security Employee Contribution 9% Employee contributions are equal to 9% of gross salary and include contributions for social security, retirement, and unemployment. The contribution is withheld and remitted by the employer. However, particular categories (such as home workers, artists, transport crew, car park guards, etc.) contribute from 3% to 34.5% of their profit or payroll.
Property Tax Varies Property tax is levied on a real estate property in Algeria on an annual basis depending on the location of the property.
Transfer Tax 6% The transfer of land and buildings is subject to a registration fee of 5%, plus a 1% land publicity fee.
Stamp Duty Varies Stamp duty is imposed at varying rates on transactions, including the execution of various documents.
Excise Taxes Varies Excise duty is levied on petroleum fuels and tobacco products at varying rates in Algeria.
Customs Duty Varies Customs duties are levied on most goods imported into Algeria at rates ranging from 5% to 30%. Certain goods are duty-free. A temporary ban is introduced on the import of 900 products in order to reduce the trade deficit. However, the Complementary Finance Bill for 2018 has introduced an Additional Provisional Safeguard Custom Duty. The new measure will serve as a replacement to the import ban once formally announced as such. The new tax will be levied at rates ranging from 30% to 200%. The list of goods subject to the levy will be fixed by the Ministry.
Solidarity Contribution 2% Effective 1 January 2020, a solidarity contribution is levied at 2% (previously 1%) on all goods imported for use in Algeria, in the same manner as customs duties.
Energy Efficiency Tax (TEE) Varies TEE applies from 2020 on locally produced or imported (household) appliances and equipment at rates ranging from 5% to 40% (previously 60%) depending on the energy efficiency classification of the relevant item. From 2018 on sales of high or medium pressure natural gas or electricity to industries. Rates are DNA 0.0023/therm for natural gas and DNA 0.030/KWH for electricity.
Banking Domiciliation Tax 0.5%/4%/1% Due on the opening of a domiciliation file with a bank. Tax due at the rate of 0.5% (previously 0.3%) (with a minimum of DZD 20,000) on imports of goods destined for resale without transformation, 4% (previously 3%) on import of services, and 1% for import operations carried out within the framework of SKD (Semi Knocked down)/ CKD (Completely Knocked down) (with a minimum of DZD 20,000); exemption applies to imports of equipment and commodities not destined for resale without transformation, subject to the filing of a commitment for each transaction.