Taxpayers in Algeria have less than three months remaining to take advantage of the voluntary tax regularization scheme introduced by the 2026 Finance Act. This policy allows resident individuals and legal entities to declare previously unreported income by paying a flat 8% tax, granting them immunity from penalties and legal action until December 31, 2026. The General Directorate of Taxes excludes specific sectors from this measure, including large corporations, the oil industry, companies with foreign capital, and funds linked to criminal activities. The process requires filing a simplified declaration and making a single tax payment. Meanwhile, the 2027 Finance Bill proposes a new framework specifically for individuals at a 12% rate, which is currently undergoing parliamentary review.