New Guidelines for Voluntary Tax Settlement in Algeria

The General Directorate of Taxes has issued new instructions regarding the exceptional voluntary tax settlement scheme established by the 2026 Finance Law. Taxpayers can benefit from a flat 8% settlement tax, provided the payment is made before December 31, 2026, which leads to the cancellation of tax assessment rolls following audits. Entities with a turnover exceeding two billion dinars in 2025 are excluded from this program. The authorities clarified that this scheme is not a substitute for legal tax declarations. The 8% rate applies to the total sum of base increases recorded in tax assessments. It does not apply to fixed penalties, fees without base increases, or value-added tax adjustments that do not result in additional duties. Furthermore, taxpayers who have already paid their 2026 tax obligations are not eligible for retroactive benefits under this system.