Law and regulation of Covid-19 tax relief in Algeria

Value Added Tax

  • Tax payers registered as large companies : No change
  •  Tax payers not registered as large companies : Monthly G n°50 statement and payment of February is postponed to 20 April 

Corporate Income Tax

  • Tax payers registered as large companies : No change 
  • Tax payers not registered as large companies: The CIT advance payment to be paid between 20 February to 20 March is postponed to 20 April

Social Security Contributions or Payroll Tax

  • No change

Other relief measures

  • N/A

Additional comments

  • We will wait for potential other measures especially regarding the annual CIT tax statement.