Auto-Entrepreneur Turnover Cap in Algeria 2026

Auto-entrepreneur turnover cap in 2026

How to declare your turnover (G12 and G12 bis)

• G12, provisional declaration: you announce the turnover you expect to make over the year, on the auto-entrepreneur line at 0.5 % in box II.
• Statutory G12 deadline: 30 June of each year. For the 2026 financial year the DGI extended that deadline to 30 September 2026 (notice of 19 July 2026).
• Filed with the tax collection office covering the place where the activity is carried out, in two copies, or electronically where your managing tax office is equipped with the relevant software (art. 111 of the 2026 Finance Act). It is an option, not an obligation, and the text names no portal.
• Payment: in full when filing, or in instalments of 50 % when filing, 25 % from 1 to 15 September and 25 % from 1 to 15 December (art. 365 of the CIDTA).
• G12 bis, final declaration: due by 20 January of the following year, with the turnover actually achieved and the payment of a top-up tax if the actual figure exceeds the forecast.
• Auto-entrepreneur minimum assessment: 10 000 DZD a year. It cannot be paid in instalments, and article 365 bis of the CIDTA requires it to be paid in full by 30 June of the year concerned at the latest, even when the filing deadline is extended as it was in 2026.

The Single Flat Tax (IFU) explained

• The IFU is the tax in full discharge applied to auto-entrepreneurs: it replaces the IRG and VAT (art. 282 bis of the CIDTA). The taxe sur l'activité professionnelle that this text still cites was abolished by article 14 of the 2024 Finance Act.
• Rate: 0.5 % of turnover for EVERY activity under the ANAE auto-entrepreneur status (made uniform by the 2024 Finance Act, article 18 amending article 282sexies of the CIDTA).
• Not to be confused with the general IFU regime (outside the auto-entrepreneur status), which applies 5 % to production and sale of goods and 12 % to services (art. 282 sexies of the CIDTA).
• Calculated on turnover actually collected (not invoiced), which helps cash flow.
• Paid when the G12 is filed, in one go or in three instalments (50 % when filing, 25 % in September, 25 % in December).
• Minimum 10 000 DZD a year even with zero turnover.
• Deductions: none (it is a flat tax in full discharge).

What happens if I go over the cap?

• Article 13: where the annual turnover is exceeded for three (3) consecutive years, the auto-entrepreneur must register in the Trade Register if they wish to carry on the activity.
• Article 14: exceeding the threshold for three (3) consecutive years is one of the grounds for removal from the national auto-entrepreneur register.
• Article 15: the removal decision is notified within fifteen (15) days of the removal date to the auto-entrepreneur, the tax services, the social security fund for the self-employed and the bank or postal institution concerned. Removal cancels the auto-entrepreneur card.
• If you are removed, you have thirty (30) days to lodge an appeal with the services of the minister in charge of start-ups (décret exécutif n° 23-197 of 25 May 2023, art. 24).
• Carrying on beyond that requires Trade Register registration and a move to the corresponding tax regime.

Anticipating the cap, the UpGrowth strategy

• Watch your quarterly turnover: once 60 % of the annual cap is reached, start preparing the transition.
• Create a SARL in parallel so you can switch without any commercial interruption (6 to 8 weeks of preparation).
• Spread large contracts over 2 financial years where possible.
• Consult a chartered accountant to optimise the switch.
• Apply for the Startup Label if your activity is innovative, tax benefits for 4 years.

Worked example: IFU calculation 2026

• Services cap: 5 000 000 DZD ✓ (under the cap).
• Applicable IFU rate: 0.5 % of turnover (uniform since the 2024 Finance Act).
• Annual IFU: 3 200 000 × 0.5 % = 16 000 DZD.
• Instalments available: 8 000 DZD when the G12 is filed, then 4 000 DZD in September and 4 000 DZD in December.
• Net after tax: 3 184 000 DZD (before CASNOS).
• Annual CASNOS contribution: 24 000 DZD (special flat option reserved to auto-entrepreneurs, the most common default), or 15 % x declared income up to 480 000 DZD if you choose to contribute more (better future pension).
• Annual disposable income: 3 160 000 DZD with the 24 000 DZD auto-entrepreneur flat contribution, and 2 704 000 DZD if you take the maximum 480 000 DZD contribution.
• For comparison, a self-employed person outside the auto-entrepreneur status falls under the general CASNOS regime: 15 % of declared income, on a base that cannot fall below the annual SNMG, i.e. a minimum derived from the SNMG in force of 43 200 DZD a year (décret exécutif 26-257).

VAT and the auto-entrepreneur

Mixed activities: which cap applies?

• The 5 000 000 DZD cap is assessed on total annual turnover, all activities combined.
• The 2023 Finance Act provides no separate cap by type of activity, so there is no main-activity rule to apply.
• Tracking each type of revenue separately in your stamped and initialled book remains useful for your declarations, but it does not change the cap.