As of 2021, businesses incorporated in Algeria were subject to different corporate income tax (CIT) rates according to their sector of activity. Enterprises operating in manufacturing activities had a CIT rate of 19 percent of their income. A CIT rate of 23 percent was instead applied to building activities, public works, and hydraulics, as well as tourist and thermal activities. The standard CIT rate in Algeria was 26 percent of the income.
Corporate income tax (CIT) rate in Algeria in 2021, by category
Characteristic
Corporate income tax (CIT) rate
Manufacturing activities
19%
Building activities, public works, and hydraulics, as well as tourist and thermal activities, excluding travel agencies
23%
All other activities
26%
Reduced rate for reinvested profits in the frame of manufacturing activities
Profit from the additional features of your individual account
Currently, you are using a shared account. To use individual functions (e.g., mark statistics as favourites, set
statistic alerts) please log in with your personal account.
If you are an admin, please authenticate by logging in again.
Learn more about how Statista can support your business.
PwC. (March 2, 2022). Corporate income tax (CIT) rate in Algeria in 2021, by category [Graph]. In Statista. Retrieved July 22, 2024, from https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/
PwC. "Corporate income tax (CIT) rate in Algeria in 2021, by category." Chart. March 2, 2022. Statista. Accessed July 22, 2024. https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/
PwC. (2022). Corporate income tax (CIT) rate in Algeria in 2021, by category. Statista. Statista Inc.. Accessed: July 22, 2024. https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/
PwC. "Corporate Income Tax (Cit) Rate in Algeria in 2021, by Category." Statista, Statista Inc., 2 Mar 2022, https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/
PwC, Corporate income tax (CIT) rate in Algeria in 2021, by category Statista, https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/ (last visited July 22, 2024)
Corporate income tax (CIT) rate in Algeria in 2021, by category [Graph], PwC, March 2, 2022. [Online]. Available: https://www.statista.com/statistics/1300918/corporate-income-tax-rate-in-algeria-by-type/
