The Algerian government has introduced two exceptional fiscal measures as part of the 2026 finance law, which will expire on December 31, 2026. These measures allow taxpayers to spontaneously declare undeclared sums to the tax authorities at a fixed rate of 8%, avoiding fiscal penalties and prosecutions. Additionally, taxpayers can benefit from the alleviation of old tax debts incurred before 2011, which will be automatically canceled.
The first measure, outlined in Article 93 of the 2026 finance law, enables taxpayers to declare undeclared sums and pay a 8% tax, thereby escaping fiscal sanctions and prosecutions. This measure applies to all taxes, duties, and levies due as of December 31, 2025, and is open to individuals and legal entities domiciled or established in Algeria. According to the General Directorate of Taxes (DGI), this includes commercial or civil companies, public establishments, and cooperatives.
The second measure, provided for in Article 122 of the finance law, concerns unpaid tax debts. It automatically cancels the oldest debts, those incurred before 2011, and provides relief for more recent debts. Taxpayers can benefit from a 30% reduction on simple rights if they pay the remaining 70% before December 31, 2026. This measure is not automatic and requires taxpayers to submit a declaration of subscription to their tax collector.
Several categories of taxpayers are excluded from these measures, including those involved in illicit activities such as money laundering, terrorism financing, corruption, and prohibited activities. Additionally, certain large enterprises, companies with an annual turnover of at least 2 billion Algerian dinars, and entities in the oil and gas sectors are not eligible.
To benefit from these measures, taxpayers must submit a simplified declaration to the tax authorities, accompanied by a single payment of the 8% tax. The DGI has set up specialized offices, called "Tasswiya," to assist taxpayers, and has also sent information messages to taxpayers via SMS.
The DGI has also suspended tax controls until December 31, 2026, to encourage taxpayers to regularize their situation voluntarily. This suspension does not apply to controls on evaluations or to taxpayers excluded from the regularization device.
If taxpayers fail to seize this opportunity, the government has not announced any plans to extend the deadline, and the 2027 finance law project has yet to be detailed. After the deadline, the regularization and debt alleviation measures will expire, and taxpayers will face the usual fiscal penalties and prosecutions.
Key points
- - Taxpayers have until December 31, 2026, to benefit from exceptional fiscal measures. - The measures allow regularization of undeclared sums at 8% and alleviation of certain tax debts. - Several categories of taxpayers are excluded from these measures.
