DGI, Directorate General of Taxes / Tax Inspectorate

The DGI (Directorate General of Taxes) reports to the Ministry of Finance and manages all taxes and duties: IBS, IRG, TAP, VAT and registration duties. Its main portal is Jibayatic (jibayatic.mf.gov.dz).

The NIF (tax identification number) is obtained at the tax centre you report to, with: the application form, a copy of the trade register, the articles of association (for a SARL or EURL), a copy of the manager's national ID card and proof of registered office. Average timeline: 7 to 15 days.

IBS (corporate profits tax) at 19 to 26 % depending on the sector, IRG (personal income tax) on a progressive scale from 0 to 35 %, TAP at 1 to 2 % of turnover, and VAT at 9 or 19 %.

The G50 is a monthly (or quarterly) tax return combining VAT, TAP and IRG on salaries. It is filed before the 20th of the following month on Jibayatic, with payment made at the same time.

Before 30 April of the following year. Three instalments are paid in March, June and September, and are reconciled when the annual return is filed.

The single flat-rate tax (IFU) is the simplified regime that discharges IRG, IBS, TAP and VAT. There are two regimes: (1) the ANAE auto-entrepreneur regime, 0.5 % of turnover for all activities (art. 282sexies CIDTA, finance act 2024) · minimum 10 000 DZD per year. (2) the general IFU (micro-enterprises outside the auto-entrepreneur status, ceiling of 8 M DZD), 5 % for production, sale of goods and resale trading, and 12 % for services and liberal professions (art. 282ter CIDTA) · minimum 30 000 DZD per year (RAISED by the 2026 finance act from 10 000 to 30 000 DA, art. 282quater as amended).

Through the DGI counter or Jibayatic. It is required to renew the trade register, bid for a public contract or wind up a company. All returns must be up to date.