Tax directorate clarifies rules for 8% flat tax rate

Taxpayers who join the voluntary tax scheme with a single 8% rate must pay in full by 31 December, the General Directorate of Taxes (DGI) has said.

Algérie 360 reported that the DGI sent an explanatory note on 9 November to regional directors and wilaya tax directors. The note covers the voluntary tax regularisation scheme created by the 2026 finance law, which lets taxpayers correct their tax position.

Article 93 of that law sets a single flat tax of 8%, which must be paid in full by 31 December at the latest. Sums declared under the scheme do not replace the tax return obligations required by current tax law.

The note defines the base on which the duty under this single flat tax is calculated. It also sets limits on which companies can join the scheme.

The note also explains how joining the scheme affects procedures already under way. A taxpayer who joins the scheme automatically obtains the cancellation of the individual tax roll issued after a tax audit.

The cancellation is made official by the authority that issued the original roll. This is the wilaya tax director, the head of a tax centre or the head of a proximity tax centre.