Africa · DZD
Algeria
Reviewed 2026-06-21
Top income tax
35%
Self-employed SS
Yes
VAT
19%
Capital gains
15%
Exit tax
No
Nomad visa
No
47
/ 100
Tax efficiency29
Ease to enter42
Ease to exit77
Cost of living96
Internet1
English60
Algeria taxes resident individuals on worldwide income with a progressive scale topping out at 35%, plus a 19% VAT, a net wealth tax above DZD 100 million, and high mandatory social security for the self-employed. It has no digital nomad or dedicated entrepreneur visa, and remote work on a tourist visa is not permitted, so foreigners generally need a residence permit before they can register as an auto-entrepreneur. Living costs are very low and French is the dominant business language, but business setup is bureaucratic and fixed broadband remains slow by global standards.
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate0%
Top rate threshold$28,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9%
Employer SS rate26%
Indirect & other taxes
VAT standard rate19%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate26%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index24
Internet speed15 Mbps
English proficiencyMedium
Civil liberties35
Sources
- PwC Worldwide Tax Summaries — Algeria Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Algeria Individual Other taxes (social security, VAT, CGT, wealth, inheritance)
- PwC Worldwide Tax Summaries — Algeria Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Algeria Corporate Withholding taxes
- EF English Proficiency Index — Algeria
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.