Consumption/VAT/Sales Tax in Algeria
- 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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