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, VAT, the taxe locale de solidarité 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. No text published in the Journal officiel sets an issuing time for the NIF and we state none. Where the company is registered through the electronic company creation portal, article 10 of décret exécutif n° 23-169 of 24 April 2023 provides that the tax identification number is transmitted through the portal once the registration is confirmed.

IBS (corporate profits tax) at 19 to 26 % depending on the sector, IRG (personal income tax) on a progressive scale from 0 to 35 %, and VAT at 9 or 19 %. The taxe sur l'activité professionnelle (TAP) no longer exists: article 14 of the 2024 Finance Act repealed articles 217 to 231 of the CIDTA, and its article 79 repealed or replaced, as the case may be, references to the TAP with references to the taxe locale de solidarité, whose scope article 231 bis limits to hydrocarbon pipeline transport and mining activities.

The G50 is a monthly (or quarterly) tax return with several lines. An ordinary business fills in VAT and IRG on salaries; the taxe locale de solidarité line concerns only hydrocarbon pipeline transport and mining activities, the sole scope article 231 bis of the CIDTA leaves it. 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: article 282 bis of the CIDTA provides that it covers IRG, VAT and the former TAP, abolished by article 14 of the 2024 Finance Act and not replaced for IFU taxpayers, whom article 231 bis leaves outside the scope of the taxe locale de solidarité. 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. 282 sexies CIDTA) · minimum 30 000 DZD per year (raised from 10 000 to 30 000 DA by article 29 of the 2025 finance act, which rewrites art. 365 bis of the CIDTA).

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.