The Algerian tax authority announced on Thursday that the country has obtained a 'largely compliant' rating for the international standard on tax transparency and exchange of information for tax purposes. This rating was given by the Global Forum on Transparency and Exchange of Information for Tax Purposes, which is part of the Organisation for Economic Co-operation and Development (OECD). The rating is based on an evaluation report that assessed Algeria's legal framework and its practical implementation from July 1, 2022, to June 30, 2025.
The evaluation report, published on Tuesday, examined Algeria's legal framework as of August 12, 2026, and its practical implementation of tax transparency and exchange of information. Algeria joined the Global Forum in 2021 and underwent its first evaluation, which covered the legal framework and its actual application. The Global Forum considered Algeria 'largely compliant' with the international standard, reflecting a legal and institutional system that generally ensures the availability, accessibility, and exchange of relevant information for tax purposes.
The report highlighted significant progress made by Algeria during the evaluation period, including legislative, regulatory, and operational reforms aimed at enhancing tax transparency. The Ministry of Finance, through the General Directorate of Taxes, led the evaluation process and coordinated with various ministerial departments and public institutions. The report also noted progress in the practical implementation of international standards for tax transparency and exchange of information, particularly through the approval of the Multilateral Instrument on Automatic Exchange of Financial Account Information in Tax Matters.
Algeria's progress in implementing international tax transparency standards includes the establishment of an International Information Exchange Unit in October 2024, which has enhanced the operational capabilities of the General Directorate of Taxes. The publication of the report, along with the 'largely compliant' rating, marks an important step in aligning the national system with international standards in tax transparency and exchange of information. This development is expected to strengthen the fight against tax evasion and illicit financial flows.
The 'largely compliant' rating is a significant achievement for Algeria, demonstrating its commitment to tax transparency and cooperation. The country's tax authority has made significant efforts to enhance its legal and institutional framework, ensuring the availability and exchange of information for tax purposes. This rating is also expected to facilitate international cooperation and enhance Algeria's reputation as a responsible tax partner.
The Global Forum's evaluation report provides a comprehensive assessment of Algeria's tax transparency and exchange of information framework. The report highlights areas of strength and identifies opportunities for further improvement. Algeria's tax authority is expected to continue implementing reforms and enhancements to its tax transparency and exchange of information framework, ensuring ongoing compliance with international standards.
The achievement of a 'largely compliant' rating is expected to have a positive impact on Algeria's economy and tax system. It is likely to enhance tax revenue, reduce tax evasion, and promote a more transparent and cooperative tax environment. The rating also demonstrates Algeria's commitment to international cooperation and its efforts to strengthen its tax administration.
Key points
- Algeria has been rated 'largely compliant' with the international standard for tax transparency and exchange of information for tax purposes by the Global Forum on Transparency and Exchange of Information for Tax Purposes.
