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
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PwC. (March 2, 2022). Corporate income tax (CIT) rate in Algeria in 2021, by category [Graph]. In Statista. Retrieved December 26, 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 December 26, 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: December 26, 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 December 26, 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/
