Methodology - Algeria (2026)

Educational model - not a DGI assessment, not a tax return, not tax advice. Currency DZD.

Employee (salarie)

IRG (Impot sur le Revenu Global) is progressive on the annual scale of art. 104 CIDTA (LF 2022, carried into 2026): 0% up to DZD 240,000, then 23%, 27%, 30%, 33% and 35% over DZD 3,840,000. Rates apply marginally.
Salaries with gross at or below DZD 30,000/month are exempt from IRG.
The taxable base = gross minus the employee CNAS contribution (9%). The computed IRG is then reduced by a 40% abatement bounded between DZD 1,000 and DZD 1,500 per month. The published scale already embeds the 10% professional-expenses deduction.
PROVISIONAL / SIMPLIFIED: the official DGI scale applies a distinct smoothing formula for gross between DZD 30,001 and 35,000/month; this model applies the bounded 40% abatement uniformly above the exemption (accurate above roughly DZD 35,000, which covers most salaries).
CNAS: employee 9% + employer 26% of gross (total 35%), no ceiling. SNMG 2026 = DZD 24,000/month (Presidential Decree 26-01).

The same progressive IRG scale applies to net profit (revenue minus deductible expenses); the DZD 30,000 exemption and the 40% abatement do not apply to business income.
CASNOS: the self-employed fund charges 15% of taxable profit (insurance + pension), on a base bounded between 1x and 20x the annual SNMG (DZD 288,000 - 5,760,000 with the 2026 SNMG, i.e. a contribution of 43,200 - 864,000/year). The floor applies only to positive profit.
Take-home = profit - IRG - CASNOS.
Out of scope: the IFU (single flat tax) regime for small turnovers, VAT and provisional instalments.