Consumption/VAT/Sales Tax in Algeria

Overview by
Nature of the Tax
Value added tax (TVA)
Standard Rate
Reduced Tax Rate
14% (reduced rate) on certain semifinished products.
7% (special reduced rate) in general on essential foodstuffs and medicines.
Exclusion From Taxation
The Algerian fiscal administration provides the list of transactions exempted from VAT (TVA).
Method of Calculation, Declaration and Settlement
The rate of VAT is applied to the sales price.
Settling VAT is done through declarations which vary according to the tax regime; for further details, see the guide to VAT (TVA) drawn up by the Algerian fiscal administration.
Other Consumption Taxes
A consumption tax (taxe intérieure de consommation) is levied on several products : on beer, tobacco and matches (with a tax rate definied per hl and kg) ; on salmon, cofee, some fruits, alcool, all-terrain vehicules, etc. (with a rate that varies between 10 and 100%). For further information, consult the pages of the fiscal administration's website on the area of application of the different consumption taxes (in french only).

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