The 2027 Finance Bill proposes a significant change to the Algerian wealth tax, lowering the entry threshold from 100 million DZD to 80 million DZD. This legislative initiative, awaiting parliamentary adoption, is designed to boost fiscal revenue, which has stagnated between 20 and 25 million DZD annually from 2022 to 2025. The reform includes a revised progressive tax scale with rates ranging from 0.2% to 1%. Additionally, the proposal updates penalties for late declarations, which could reach up to 25% for non-compliance. Taxation is based on the net value of assets, taking into account statutory deductions, debts, and specific exemptions like the primary residence. Through these adjustments, the government aims to expand the tax base and increase the financial contribution of high-net-worth individuals to the national budget.