As an auto-entrepreneur, you pay a single flat tax, the IFU, of 0.5% of your turnover, with a minimum of 10,000 DA a year. The status stops at 5,000,000 DA of turnover a year. You also pay social contributions to CASNOS.
How much you’ll pay
0.5% IFU (Finance Act 2024, art. 18), 10,000 DA minimum (Finance Act 2025, art. 29), 5,000,000 DA ceiling (Finance Act 2023, art. 51). CASNOS contributions not included. A rough guide only.
What the rules say
| Point | Rule | Source |
|---|---|---|
| IFU rate | 0.5% of turnover | Finance Act 2024, art. 18Loi de finances pour 2024 (JO n° 86 de 2023), p. 11 |
| Minimum tax | 10,000 DA a year | Finance Act 2025, art. 29Loi 24-08 du 24 novembre 2024 portant loi de finances pour 2025 (JO n° 84 du 26 décembre 2024), p. 11 (CIDTA art. 365 bis) |
| Status ceiling | 5,000,000 DA of turnover a year | Finance Act 2023, art. 51Loi de finances pour 2023 (JO n° 89 de 2022), p. 21 |
| VAT | Doesn’t apply: the IFU replaces it | CIDTA |
The IFU is worked out on your turnover, not your profit, so you can’t deduct your costs.
What about the tax break on export earnings? Since 2021, income from exporting services can be exempt from income tax (IRG) (CIDTA, art. 13Loi de finances pour 2021 (JO n° 83 de 2020)). No rule extends that exemption to the IFU. Plan on paying 0.5% on all your turnover, exports included.
Three examples
| Turnover for the year | 0.5% | You pay |
|---|---|---|
| 1,200,000 DA | 6,000 DA | 10,000 DA (minimum) |
| 2,000,000 DA | 10,000 DA | 10,000 DA |
| 4,000,000 DA | 20,000 DA | 20,000 DA |
So below 2,000,000 DA of turnover, you pay the 10,000 DA minimum.
Your options
Declare and pay your IFU
The direct tax code (CIDTA) and the finance acts above set out this route.
- Cost: 0.5% of turnover, at least 10,000 DA.
- Timing: two declarations a year.
Step by step
- Before 30 June, file your estimate of the year’s turnover on form G12.
- Before 20 January of the following year, file your final declaration on form G12 bis, even if you earned nothing.
- Keep your income ledger up to date, job by job, with the date and the amount you received.
- Keep your invoices and bank statements. They prove your earnings came through an Algerian bank.
Your earnings arrive in euros or dollars, but the ceiling and the tax are counted in dinars. The rules don’t clearly say which exchange rate to use, so ask your tax office or an accountant.
Pay your CASNOS contributions
On top of the IFU, auto-entrepreneurs pay into CASNOS: 15% of the income you declare, or an optional flat 24,000 DA a year.
Key points
- 0.5% of turnover, at least 10,000 DA, with no VAT.
- Above 5,000,000 DA a year, the auto-entrepreneur status no longer applies.
- G12 before 30 June, G12 bis before 20 January, plus CASNOS.
Sources
- Finance Act 2023: art. 51, 5,000,000 DA ceiling, Official Journal no. 89 of 2022, p. 21, read on 21 October 2026.
- Finance Act 2024: art. 18, 0.5% rate, Official Journal no. 86 of 2023, p. 11, read on 21 October 2026.
- Finance Act 2025 (Law 24-08 of 24 November 2024): art. 29, 10,000 DA minimum, Official Journal no. 84 of 26 December 2024, p. 11, read on 21 October 2026.
- Finance Act 2021: art. 4, income tax exemption on exports (CIDTA art. 13), Official Journal no. 83 of 2020, p. 4, read on 21 October 2026.
- G12 and G12 bis deadlines, VAT: Zoom Algérie, “Impôts d’un auto-entrepreneur en Algérie”, 4 August 2026, read on 18 October 2026.