26% standard rate.
Progressive up to 35%.
19% standard rate.
An individual has Algerian tax domicile if they own, hold usufruct over, or rent a dwelling for at least one year (even via employer arrangement), or if their principal place of stay or center of principal interests is in Algeria - the duration criterion means presence exceeding 183 days over one year triggers residency, subjecting worldwide income (Algeria-source and foreign) to Algerian tax, regardless of nationality. Absent a treaty, non-resident entities are taxable in Algeria on Algeria-source income wherever the work is physically carried out, provided the income is rendered or used in Algeria.
Algeria has no CFC rules.
Algeria has no fixed debt-to-equity ratio but restricts shareholder-loan interest deductibility (a BEPS Action 4-inspired measure): interest paid to shareholders is deductible from the CIT base only up to the average effective rate published by the Bank of Algeria, and only where share capital is fully paid up and the funds provided to the company do not exceed 50% of capital.
A key treaty is the Algeria-France double tax treaty (signed 1999, effective 2002), with provisions on WHT entering force January 1, 2017; Algeria also maintains a treaty with Canada and other partners.