République Algérienne Démocratique et Populaire — IRG, TVA, CNAS/CASCNOS, Droits de Consommation 2026
💰 IRG Calculator (Impôt sur le Revenu Global)
Calculate annual employment income tax under Algeria's progressive IRG scale (Code des Impôts, Livre I). Top marginal rate: 35%. Tax-free threshold: 250,000 DA/year. All amounts in Algerian Dinars (DZD).
DA
DA
📌 Deductions & Reliefs:
CNAS employee contributions (9%) are tax-deductible. A standard deduction for professional expenses applies. Life insurance premiums are deductible (up to 10% of taxable income). Dependant allowances: 6,000 DA/spouse, 1,500 DA/child. The tax-free threshold of 250,000 DA/year (20,833 DA/month) means no IRG on income below this level. Tax year: 1 Jan – 31 Dec.
📊 Barème IRG 2026
Progressive employment income tax scale for individuals resident in Algeria, per the Code des Impôts as administered by the Direction Générale des Impôts (DGI).
Lower Limit (DZD)
Upper Limit (DZD)
Fixed (DZD)
Rate %
0
250,000
0
0%
250,001
500,000
0
23%
500,001
1,000,000
57,500
27%
1,000,001
1,500,000
192,500
30%
1,500,001
2,000,000
342,500
33%
2,000,001
Above
507,500
35%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 250,000 DZD of annual income is exempt from tax.
🏢 CNAS / CASNOS Contribution Rates
Item
Employee
Employer
CNAS Retirement Pension
6.35%
10.00%
CNAS Death & Survivor
0.50%
1.50%
CNAS Invalidity
0.50%
1.00%
CNAS Unemployment
0.35%
1.50%
Work Injury / Family
—
6.50%
CASNOS (Non-Salaried)
—
25.00%
Total (CNAS)
7.70%
20.50%
📌 Note:
CNAS (Caisse Nationale des Assurances Sociales) covers salaried workers. CASNOS (Caisse des Assurances Sociales des Non-Salariés) covers self-employed and non-salaried workers at a flat rate of ~25%. Both employee and employer CNAS contributions are tax-deductible for IRG purposes.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 19% (Code de la TVA). Reduced rate: 9% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education.
DA
📌 TVA in Algeria:
TVA is governed by the Code de la TVA et des Droits de Douane. The standard rate of 19% applies to most goods and services. The reduced rate of 9% applies to basic foodstuffs (bread, milk, semolina, pasta), pharmaceutical products, school supplies, and certain essential goods. Zero-rated items include exported goods/services and unprocessed agricultural products. Exempt supplies include financial/insurance services, medical services, educational services, and residential rent.
👥 CNAS / CASNOS Calculator (Social Security)
Calculate mandatory social security contributions under the CNAS system (for salaried workers) or CASNOS (for self-employed). Covers retirement pensions, health insurance, invalidity, unemployment, work injury, and family allowances.
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📌 CNAS/CASNOS Benefits:
CNAS provides: retirement pension (after minimum 15 years of contributions, at age 60 for men, 55 for women), invalidity pension, survivor's pension (widow/widower and dependent children), death grant, work injury / occupational disease compensation, unemployment insurance, and family allowances (allocations familiales). CASNOS covers self-employed and non-salaried workers with a flat rate of ~25%. Both employee and employer CNAS contributions are tax-deductible for IRG purposes.
🍺 Droits de Consommation Calculator (Excise Duty)
Algeria excise duties (droits de consommation) under the Code des Douanes. Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
DA
DA
%
📌 Droits de Consommation in Algeria:
Excise duties are governed by the Code des Douanes and administered by the DGI/Douane. Motor vehicle excise rates vary by engine capacity (15–60% of CIF value), among the highest in the region. Tobacco products attract both specific (per stick) and ad valorem (40%) excise. Petroleum products are subject to specific taxes plus additional levies. Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 19% is applied on top of the excise-inclusive price.