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Concept
Taxation in Algeria
Summary
In Algeria, the most important sources of government revenue have been oil and gas royalties.
The current Algerian tax system consists of 2 regimes the real fixed regime. This distinction issued from the reform implemented in 2007 when the taxation was revised. The main incentive to review the taxes was that after the 2000s energy crisis, taxes became the main resource of national income. That is why the incentive to work on its effectivity and to optimize it appeared in government.
The fixed regime relies on the single fixed tax (the main change and innovation made by this reform) and the real regime consist of different taxes levied on taxpayer.
From the historical point of view the Algerian tax system seems to be inspired by its former coloniser- France. Actually as a whole system it looks to be the reproduction of the French base by implementing different modalities of taxation (imposition).
There are different taxes levied:
Income tax; this one is progressive and categorical
Corporate profit tax
Tax on the professional activity
Property tax
Value added tax and Interior consumption tax
Real estate tax
Oil's products tax
The current tax system was changed and reformed several time. The very important, radical and innovative change happened in 2007 when the tax system was significantly reformed. The main fruit of this reform is the Single fixed tax.
This new notion appears and was introduced as the simplification of the system with hope that it improves the fiscal situation and makes the system working more effectively. This fixed tax was established as the one single tax instead of 3 different taxes levied on every institution. The government's target is to improve the transparency, accessibility and justice in taxes.
This single fixed tax covers: Value added tax, professional activity tax, global income tax. The single fixed tax was established for the most numerous group of taxpayers at the level of 5% for production and sale and 12% for any other activities.
Official source
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