8% tax scheme widened for large firms

Companies that had annual sales of 2bn dinars (DZD) or more in years before 2025 can now apply to the 8% tax scheme, on request.

TSA reported that the Directorate General of Taxes (DGI) issued a new circular after questions from wilaya tax directorates. The circular says that companies excluded from the scheme are those with declared annual sales of 2bn dinars or more at 31 December 2025.

The voluntary scheme allows people and firms to regularise funds not declared to the tax office. They pay a single tax of 8% on those funds.

It is open to people and firms not registered with the tax authorities. It is also open to registered ones that did not file or pay as required.

Firms that file returns regularly, but whose declared tax bases contain shortcomings, can also apply.

People holding funds from criminal activities are excluded. These include money laundering linked to terrorism financing, corruption and prohibited activities.

Several groups of companies are also excluded, as listed in an earlier DGI circular. They include companies under the Large Companies Directorate (DGE).

Oil sector firms and companies with foreign capital are excluded too. So are foreign firms without a permanent residence in Algeria.

Tobacco firms and companies dealing in precious stones or metals are excluded. Firms that have contracts with mobile phone operators are excluded as well.

The DGI said companies in these other groups cannot apply, even if their 2025 sales are below 2bn dinars.