Constantine

Salary from a foreign employer or fees from foreign clients

Taxed0%–35% progressive

Domiciled people are taxed on worldwide income, and pay for work physically done in Algeria is Algerian-source income even when the employer or client is abroad (Article 93), so a foreign salary or foreign client fees earned while living there are taxed on the scale: 0% up to DZD 240,000 a year, then 23%, 27%, 30%, 33%, and 35% above DZD 3,840,000. A foreign employer does not withhold Algerian tax, so you file a global income return yourself by 30 June of the following year (2025 Finance Law, Article 7). The salary reliefs in Article 104 (a cut of 40% of the tax, between DZD 1,000 and 1,500 a month, and full exemption of monthly pay up to DZD 30,000) are written for monthly withholding by employers; whether they apply to a self-declared foreign salary was not verified. Freelancers earn non-commercial profits (BNC). With turnover up to DZD 8 million a year they fall under the single flat tax (IFU) of 12% of turnover unless they opt for the simplified BNC regime, which taxes actual profit on the scale; some may qualify for auto-entrepreneur status at 0.5% (see regimes). This profile found no general credit for foreign income tax in the code, so relief depends on a tax treaty, which normally gives the right to tax work income to the country where the work is done. Social security (CNAS for employees, CASNOS for the self-employed) for remote workers was not verified here.

On the nomad visa

Algeria has no digital nomad or remote-work visa. Most foreigners need a consular visa, valid for at most 90 days, which can exceptionally be extended by up to 90 days; Law 08-11 treats a visitor staying up to 90 days without intending to settle or work as a non-resident. Living there longer requires a residence card, and a card for salaried work requires a work permit. Neither status has its own tax rules: the domicile tests apply, and working from Algeria can by itself make you domiciled.

Dividends, interest, gains, rent and pensions from abroad

Taxed10% final on Algerian dividends; 15% on share and property gains; foreign investment income and pensions 0%–35%

Dividends from Algerian companies pay a 10% final withholding from 2026 (15% before; 2026 Finance Law, Article 11). Interest on Algerian deposits and loans bears 10% withholding credited against the final tax; interest on personal savings accounts pays 1% final on the first DZD 50,000 of interest and 10% above. Gains on shares pay 15% final, or 5% if you commit to reinvest the gain in company shares by 31 December of the following year. Gains on real estate pay 15% final, reduced by 5% a year from the third year of ownership up to 50%, with a further 50% cut on selling your only property that is also your main home. Rent from Algerian homes pays 7% final when gross rent is up to DZD 1,800,000 a year (above that the 7% is an advance on the progressive tax, and residential rent gets a 25% deduction). Foreign dividends, interest, rent and pensions have no special rate in the code: they are added to global income at their actual amount and taxed at 0%–35%. The code does not say clearly whether the 15% share-gain rate covers foreign shares; its payment rules assume an Algerian company. Treaties can give the source country the right to tax some pensions; check yours.

Net wealth and inheritance

Wealth taxInheritance tax applies

Algeria levies a wealth tax (impôt sur la fortune, called impôt sur le patrimoine until 2020). People with an Algerian tax domicile are taxed on assets in Algeria and abroad, others only on assets in Algeria, valued net at 1 January. Rates apply by slice: 0% below DZD 100 million, 0.15% up to 150 million, 0.25% up to 250 million, 0.35% up to 350 million, 0.5% up to 450 million and 1% above. The assets to declare are real estate and real-estate rights plus listed luxury items: cars above 2,000 cc (petrol) or 2,200 cc (diesel), motorcycles above 250 cc, yachts, private planes, racehorses, and art worth more than DZD 500,000. Shares and company holdings count as business assets and are left out, unless the company mainly manages its own property or investments; rented-out property, estates not yet settled and a main home worth up to DZD 450 million are also excluded, and debts are deducted. An equivalent tax paid abroad on foreign assets can be credited. From 2026 the return is filed online every four years by 30 April, the tax administration computes the tax, and it is paid each year. Inheritances pay registration duty of 5% on each heir's net share, cut to 3% for parents, children and spouses, after a DZD 50,000 allowance on the estate; the home the deceased lived in is exempt for those heirs. Foreign securities in the estate of a foreigner domiciled in Algeria are within scope. Gifts pay 5%, but gifts between parents and children and between spouses are exempt. Buying property pays 5% transfer duty, and owners pay an annual property tax (taxe foncière) of 3% of the property's taxable base, 7% for an empty second home that is not let.

Tax resident after

home or ties test

Top income tax rate

35%

When you become tax resident

There is no day-count test. Under Article 3 of the Code of direct taxes (CIDTA) you have your tax domicile in Algeria, and are taxed on all your income, if any one of these applies: (a) you own a dwelling there or hold its usufruct, or rent one under one lease or successive leases covering a continuous period of at least one year; (b) Algeria is your main place of stay (lieu de séjour principal) or the centre of your main interests; (c) you carry on a professional activity in Algeria, salaried or not. Test (c) means that working remotely from Algeria can make you domiciled from the start, even on a short stay; the code sets no minimum number of days. Test (a) catches someone who buys a flat even without living in it. People without an Algerian tax domicile are taxed only on Algerian-source income, which includes pay for professional activity carried on in Algeria (Article 93). A tax treaty with your other country of residence can settle dual residence.

Top income tax rate

Algiers: 35% on annual taxable income above DZD 3,840,000 (CIDTA Article 104, scale in force since 2022 and left unchanged by the 2023, 2025 and 2026 finance laws). There is no regional or municipal income tax or surcharge, so the rate is the same across the country. Salaries withheld monthly by an employer get a cut of 40% of the tax, capped at DZD 1,500 a month, which barely changes the top rate.