Ernst & Young Advisory Algerie
Algeria Business Center
Tel: +213 21 89 11 56
Tel: +213 21 89 11 58
|Corporate Income Tax||19%||23%||26%||A|
|Capital Gains Tax||15%||20%||B|
|Net Operating Losses (years)|
|Fees for technical assistance||24%|
|Royalties from, for example, patents, know-how||24%|
|Branch Remittance Tax||15%|
A These new rates, which were contained in the 2015 Complementary Financial Law, apply to the 2015 corporate income tax return, which must be filed by 30 April 2016.
B The higher rate applies to payments to non-resident individuals or companies.