What IFU rate applies to an auto-entrepreneur in Algeria?

0.5 % of turnover for EVERY activity under the ANAE auto-entrepreneur status since the 2024 Finance Act (art. 282sexies of the CIDTA). The rate is in full discharge and replaces the IRG and VAT. The taxe sur l'activité professionnelle still cited by article 282 bis was abolished by article 14 of the 2024 Finance Act. Not to be confused with the general IFU regime (outside the AE status), which applies 5 % to production and sale of goods and 12 % to services (art. 282 sexies).

How do I calculate the IFU?

Auto-entrepreneur IFU = turnover collected × 0.5 %. Example: 2 400 000 DZD collected in services at 0.5 % = 12 000 DZD of annual IFU. If turnover is low, the legal minimum of 10 000 DZD a year applies.

Does an auto-entrepreneur pay VAT?

There is no VAT to charge and none to remit: the IFU covers it (art. 282 bis of the CIDTA). That is not an exemption, however, and the VAT borne on purchases and at import is not deductible. On the invoice, simply state that VAT is not applicable: no text imposes a set wording.

Can expenses be deducted from the IFU?

No. The IFU is a flat tax on gross turnover. However, with the rate unified at 0.5 % (2024 Finance Act), the auto-entrepreneur IFU remains more favourable than the IBS in almost every case; the theoretical switching point towards the standard SARL regime only appears at very thin net margins: 0.5 % of turnover and an IBS at 26 % of net profit on services (art. 150-1 of the CIDTA) meet below a 2 % margin, that is expenses above 98 % of turnover. Switching is mainly justified by other reasons: protecting personal assets, hiring, exceeding the turnover cap.

When is the IFU paid?

When the G12 provisional declaration is filed, with a statutory deadline of 30 June (extended to 30 September for the 2026 financial year). You can pay in full or in instalments: 50 % when filing, 25 % from 1 to 15 September and 25 % from 1 to 15 December (art. 365 of the CIDTA). The G12 bis final declaration is filed by 20 January of the following year and triggers a top-up if the actual figure exceeds the forecast.

Is CASNOS included in the IFU?

No. The CASNOS contribution comes on top of the IFU. For ANAE auto-entrepreneurs: a special flat contribution of 24 000 DZD a year, an exception reserved to the status and kept by décret exécutif 26-257. For other self-employed people (SARL managers, craftspeople, liberal professions, traders, farmers): a minimum derived from the SNMG in force of 43 200 DZD a year (= 15 % x the 288 000 DZD base floor), and a derived maximum of 864 000 DZD a year (= 15 % x 20 times the annual SNMG). Auto-entrepreneurs may voluntarily take the ordinary 15 % calculation in order to contribute more.

When should you switch from the IFU to the IBS?

Since the 2024 Finance Act and the rate unified at 0.5 % of turnover, the auto-entrepreneur IFU is almost always more favourable than the IBS on pure tax grounds (the theoretical switching point only appears at net margins below 3 %, which is rare). Moving to a SARL/EURL under the standard regime is mainly justified by: exceeding the 5 000 000 DZD turnover cap, the wish to protect personal assets, hiring employees, combining with the Startup Label exemption. Run a personalised simulation for your own case.

Auto-Entrepreneur Taxes in Algeria 2026: the Full IFU Guide

UpGrowth is a private business support company, with no connection to the DGI. This guide is free. If you would rather delegate the procedure, we can handle it for you.

Official services of the DGI: www.mfdgi.gov.dz

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Everything about auto-entrepreneur taxation in Algeria in 2026. Flat IFU at 0.5 % (uniform, 2024 Finance Act, art. 282sexies of the CIDTA), VAT absorbed into the flat tax rather than exempted (art. 282 bis), CASNOS contribution at 15 %. How to calculate it, declare it on the G12 and the G12 bis, pay it, and when to switch to a SARL.

Content verified on July 31, 2026Our methodology

ByÉquipe UpGrowth, Chartered accountants, auto-entrepreneur taxation

Published on April 24, 2026Updated on July 31, 2026

Auto-entrepreneur tax simulation, UpGrowth

Personalised IFU + CASNOS calculation · Regime optimisation

Auto-entrepreneur tax simulation, UpGrowth

The IFU: the single tax of the auto-entrepreneur

The Single Flat Tax (Impôt Forfaitaire Unique, IFU) is the exclusive tax regime of auto-entrepreneurs in Algeria. Article 282 bis of the CIDTA makes it a single tax covering the IRG and VAT; its wording also cites the taxe sur l'activité professionnelle, but that tax was abolished by article 14 of the 2024 Finance Act, which repealed articles 217 to 231 of the CIDTA. One single rate, one G12 provisional declaration then one G12 bis final declaration.

That is the main reason for the success of the status: administrative simplicity + a lower tax burden than a classic SARL (IBS + VAT).

Auto-entrepreneur IFU rates in 2026

Since the 2024 Finance Act (article 18, amending article 282sexies of the CIDTA), EVERY auto-entrepreneur under the ANAE status benefits from a single rate of 0.5 % of annual turnover, in full discharge of any other tax (IRG, VAT). This unification replaced the old 2023 scale, which distinguished agriculture (0.5 %), trade (1 %) and services (2 %). The same Finance Act abolished the taxe sur l'activité professionnelle: its article 14 repeals articles 217 to 231 of the CIDTA.

Regime	IFU rate	Turnover cap
ANAE auto-entrepreneur, all eligible activities	0.5 %	5 000 000 DZD/year
General IFU (outside AE), production / sale of goods	5 %	8 000 000 DZD/year
General IFU (outside AE), services	12 %	8 000 000 DZD/year

How to calculate the IFU

Auto-entrepreneur IFU = turnover collected × 0.5 %.

The turnover taken into account is the one COLLECTED (not invoiced). If you issue an invoice in January but are paid in March, the IFU falls due on the financial year in which the money is collected.

Example: an auto-entrepreneur service provider, annual turnover 2 400 000 DZD (that is 200 000 DZD a month). Annual IFU = 2 400 000 × 0.5 % = 12 000 DZD, entered on the auto-entrepreneur line of box II of the G12.

Legal minimum for the auto-entrepreneur: 10 000 DZD a year even with zero turnover (art. 365 bis of the CIDTA, as worded by article 29 of the 2025 Finance Act, which sets the general minimum at 30 000 DZD and lowers it to 10 000 DZD for activities carried on under the auto-entrepreneur status, payable in full by 30 June).

Declaring and paying the IFU

G12 provisional declaration: statutory 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).
G12 bis final declaration: due by 20 January of the following year, with the turnover actually achieved and a top-up tax if the actual figure exceeds the forecast.
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 the G12 is filed, 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).
The 10 000 DZD minimum assessment 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.
Keep the copy stamped by the collection office, a 10-year obligation.

VAT and the auto-entrepreneur

The auto-entrepreneur has no VAT to charge and none to remit: the single flat tax covers it. Article 282 bis of the CIDTA, as rewritten by article 8 of the 2020 Finance Act, provides that a single flat tax is established covering the IRG, VAT and the former taxe sur l'activité professionnelle, that last tax having since been repealed by article 14 of the 2024 Finance Act.
That is not an exemption: the VAT you bear on purchases and at import stays your cost and is not deductible. On the invoice, simply state that VAT is not applicable; no text imposes a set wording.
Advantage: a final price lower than SARL competitors who add 19 % VAT, useful in B2C.
Drawback: you do not reclaim VAT on your business purchases.

No IRG and no G50 for the auto-entrepreneur

IRG (global income tax) on the income of the activity.
The taxe sur l'activité professionnelle, back when it existed: article 14 of the 2024 Finance Act repealed articles 217 to 231 of the CIDTA and nobody pays it any more.
The monthly G50 (declaration of the other taxes).
Quarterly IBS instalments.

The IFU is in full discharge: it extinguishes every other tax obligation. You do NOT have to pay:

Why the IFU accepts no deductible expenses

The IFU is a FLAT regime: a fixed rate applied to gross turnover, with no possibility of deducting expenses (rent, equipment, salaries, raw materials).

That is the flip side of the simplicity of the regime. With the rate unified at 0.5 % (2024 Finance Act), the auto-entrepreneur IFU nevertheless stays far below the IBS in almost every case; the non-deductibility of expenses only hurts at extremely thin net margins: 0.5 % of turnover and an IBS at 26 % of net profit on services (art. 150-1 of the CIDTA) meet below a 2 % net margin, that is expenses above 98 % of turnover.

UpGrowth rule (since the 2024 Finance Act and the unified AE rate of 0.5 %): on pure tax grounds the auto-entrepreneur IFU is almost ALWAYS more favourable than the IBS. Switching to a SARL/EURL under the standard regime becomes relevant mainly for: (1) exceeding the 5 000 000 DZD turnover cap, (2) protecting personal assets, (3) combining with the Startup Label exemption, granted for four (4) years and extended by two (2) further years where the label is renewed (art. 69 of the 2020 Finance Act, as worded by article 100 of the 2026 Finance Act), (4) hiring employees.

CASNOS contributions (on top of the IFU)

ANAE auto-entrepreneur: a flat 24 000 DZD a year, the option nearly every auto-entrepreneur takes by default and one expressly kept by décret exécutif 26-257 of 15 July 2026. The rates and minimums below are those of the general self-employed regime (managers, craftspeople, traders, liberal professions), which an auto-entrepreneur may choose to join voluntarily to improve their future pension.
General regime rate: 15 % (7.5 % social insurance + 7.5 % pension).
Base: at least the annual SNMG, i.e. 288 000 DZD, and at most 20 times that amount, i.e. 5 760 000 DZD.
Minimum annual contribution: 43 200 DZD, a minimum derived from the SNMG in force rather than a figure written in the decree. The old 32 400 DZD came from a pre-June-2020 SNMG.
Maximum annual contribution: 864 000 DZD, likewise derived from the SNMG in force.
From the third year of activity, the contribution cannot be lower than the average contribution for the same activity in the same wilaya the previous year, set by an arrêté unpublished so far.
Payment: in one or several instalments according to the CASNOS schedule.

CASNOS social contributions are NOT included in the IFU. They come on top:

Examples of the total 2026 tax burden

Annual turnover	AE IFU (0.5 %)	Annual CASNOS (AE flat 24 000)	Total taxes + contributions
500 000 DZD	10 000 (legal minimum)	24 000 (AE flat)	34 000 (6.8 % of turnover)
1 500 000 DZD	10 000 (0.5 % × 1.5M = 7 500 < legal minimum)	24 000 (AE flat)	34 000 (2.3 %)
3 000 000 DZD	15 000 (0.5 % × 3M)	24 000, or 112 500 to 157 500 under the 15 % option	39 000, or 127 500 to 172 500 under the 15 % option
5 000 000 DZD (cap)	25 000 (0.5 % × 5M)	24 000, or 187 500 to 262 500 under the 15 % option	49 000, or 212 500 to 287 500 under the 15 % option

IFU vs IBS: when to switch?

Auto-entrepreneur IFU: 3M × 0.5 % = 15 000 DZD of tax (2024 Finance Act, rate unified at 0.5 %).
SARL under IBS: 1.5M × 26 % = 390 000 DZD of tax. This calculation also carried a 15 000 DZD TAP until 2026-08-23: that tax was repealed by the 2024 Finance Act, and the taxe locale de solidarité that replaced it reaches only hydrocarbon pipeline transport and mining activities (art. 231 bis).
→ The auto-entrepreneur IFU is 26x more favourable on tax alone.
But at 3M turnover with a 10 % net margin (300k DZD profit):
Auto-entrepreneur IFU: 15 000 DZD.
SARL under IBS: 300 000 × 26 % = 78 000 DZD.
→ The auto-entrepreneur IFU remains 5.2x more favourable even at a thin margin. The SARL only becomes relevant for: protected capital, turnover cap exceeded, or the Startup Label exemption.

Simulation at 3M DZD of services turnover, 50 % net margin (1.5M DZD profit). Services fall under the other activities of article 150-1 of the CIDTA, taxed at 26 %: the 23 % rate is reserved for building, public works, hydraulics and tourism and thermal activities, excluding travel agencies.

Free IFU simulation

40 % net margin threshold: below it, the SARL regime can be more favourable on tax. We run the simulation for you.