The Algerian government has been rated 'largely compliant' with international standards on tax transparency and exchange of information by the Organisation for Economic Co-operation and Development (OECD). This rating was published in a report by the Global Forum of the OECD on November 3, 2026. The report evaluated Algeria's legal framework and its practical application between July 1, 2022, and June 30, 2025.
The evaluation was coordinated by the Ministry of Finance, through the General Directorate of Taxes (DGI), in collaboration with various ministerial departments and public institutions. Algeria has been a member of the Global Forum since 2021 and had previously been evaluated on its legal and institutional framework for tax transparency and exchange of information.
The new evaluation highlights the progress made by the Algerian authorities through several legislative, regulatory, and operational reforms aimed at strengthening tax transparency and improving international cooperation mechanisms. The report notes that Algeria ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
This ratification significantly expands the possibilities for cooperation with foreign tax administrations, particularly in the exchange of information. The report also mentions the creation of a specialized unit for international exchange of information in October 2024. This unit has contributed to strengthening the operational capacities of the DGI and improving its intervention capabilities in this area.
The rating attributed to Algeria constitutes an important step in the process of aligning the national tax system with international standards. It is part of efforts to combat tax fraud and evasion, limit illicit financial flows, and strengthen the mobilization of sustainable tax resources.
The report evaluated the Algerian legal framework as of August 12, 2026, and its practical application during the period from July 1, 2022, to June 30, 2025. The evaluation was based on the country's commitment to transparency and exchange of information for tax purposes.
Algeria's achievement of the 'largely compliant' rating demonstrates its commitment to implementing international standards on tax transparency and exchange of information. The country's progress in this area is expected to enhance its cooperation with other countries and international organizations in the fight against tax evasion and avoidance.
Key points
- Algeria obtained a 'largely compliant' rating from the OECD on tax transparency and exchange of information.
- The rating was based on the country's legal framework and its practical application between July 1, 2022, and June 30, 2025.
- Algeria ratified the Multilateral Convention on Mutual Administrative Assistance in Tax Matters to expand cooperation with foreign tax administrations.
