Auto-Entrepreneur Turnover Caps in Algeria 2026

Auto-entrepreneur turnover caps 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 online through the Jibayatic portal where your tax service runs a digital system (art. 111 of the 2026 Finance Act).
• 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, paid in full when the G12 is filed, with no instalment option.

The Single Flat Tax (IFU) explained

• The IFU is the tax in full discharge applied to auto-entrepreneurs, it replaces IBS, IRG, TAP and VAT.
• 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. 282ter 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?

• Automatic loss of the auto-entrepreneur status from the month the cap is exceeded.
• Switch to the standard regime (IBS, IRG, TAP, VAT) with effect from 1 January of the current year (retroactive).
• Obligation to keep full accounts retroactively.
• Possible tax reassessment on the previous months.
• Obligation to create a SARL/EURL or a classic sole proprietorship.

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?

• Main activity = services: overall cap 5M DZD, services in the majority.
• Main activity = trade: overall cap 10M DZD, trade in the majority.
• Trade turnover cannot exceed the trade cap, and services cannot exceed the services cap.
• Track both types of turnover separately in your revenue book.