What is the deadline for filing the G12 form?

The statutory deadline is 30 June of each year, under article 1 of the Tax Procedures Code. For the 2026 financial year the DGI extended it to 30 September 2026 by a notice dated 19 July 2026. Extensions are decided year by year: without a notice, the reference stays 30 June.

Who has to complete the G12 declaration?

Every taxpayer under the Single Flat-Rate Tax regime: individuals in trade, industry, crafts or non-commercial professions up to 8,000,000 DA of annual turnover, professional civil partnerships and craft cooperatives within the same limit, and auto-entrepreneurs up to 5,000,000 DA. New taxpayers and micro-importer auto-entrepreneurs are exempt from it.

Does an auto-entrepreneur have to file a G12?

Yes. The auto-entrepreneur falls under the IFU at 0.5 % and declares forecast turnover on the dedicated line of box II. The minimum assessment for that status is 10,000 DA. Only micro-importers operating under this status are exempt from the G12, as their tax is settled with customs.

What is the difference between the G12 and the G12 bis?

The G12 is a forecast: it announces the turnover you expect for the year and triggers payment of the IFU. The G12 bis is final: filed at the latest on 20 January of the following year, it reports the turnover actually achieved and gives rise to complementary tax if the actual figure exceeds the forecast.

Can the IFU be paid in instalments?

Yes. The instalment scheme in article 365 of the CIDTA lets you pay 50 % of the tax when filing the G12, then 25 % from 1 to 15 September and 25 % from 1 to 15 December. That benefit is lost if the declaration is filed late. The minimum assessment is always paid in full when filing.

What is the IFU minimum assessment in 2026?

The IFU cannot be lower than 30,000 DA, reduced to 10,000 DA for activities carried out under auto-entrepreneur status, under article 365 of the CIDTA. The minimum is due even if the activity started during the year or if turnover at the applicable rate produces a smaller figure.

What happens if the G12 is filed late?

Late filing triggers a surcharge of 10 % if the delay is one month or less, 20 % between one and two months, and 25 % beyond two months (art. 282 nonies of the CIDTA). Late payment adds a 10 % penalty and then 3 % per month of delay, capped at 25 % (art. 402-1 of the CIDTA). Late filing also forfeits instalment payment.

Where can I download the G12 form in Algeria?

The Série G n°12 form is downloaded free of charge from the declaration-forms download area of the Directorate General of Taxes website, mfdgi.gov.dz. It is bilingual Arabic and French. Avoid copies redistributed by third-party sites, they may be an outdated edition.

Can the IFU be declared and paid online?

Yes, where your local tax service runs a digital system. Article 111 of the 2026 Finance Act allows IFU taxpayers to file their returns and pay their taxes electronically through the DGI Jibayatic portal. Otherwise filing takes place at the tax collection office counter.

G12 Form Algeria 2026: the IFU forecast declaration explained

Everything about the forecast turnover declaration, Série G n°12: who must file it, the 2026 deadline, how to complete each box of the form, the IFU rates, a worked calculation, late-filing penalties and the official DGI download link.

Content verified on July 30, 2026Our methodology

ByÉquipe UpGrowth, Experts fiscalité IFU et déclarations DGI

Published on July 30, 2026

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What is the G12 form?

The G12 form, officially the « Série G n°12 », is the forecast declaration of turnover or professional receipts for taxpayers under the Single Flat-Rate Tax regime (Impôt Forfaitaire Unique, IFU). On it you tell the tax administration the turnover you expect to achieve during the current year, broken down by type of activity, and you compute the corresponding IFU. The obligation comes from article 1 of the Tax Procedures Code (CPF).

The IFU is a simplified tax that merges the Local Solidarity Tax (TLS), Value Added Tax (VAT) and Global Income Tax (IRG) into a single payment, under article 282 bis of the CIDTA. A flat-rate business therefore files no separate VAT return: the G12 concentrates most of its tax year.

Do not confuse the G12 with three other forms in the same series. The G12 bis is the final declaration, where you replace the forecast with the turnover actually achieved. The G8 is the declaration of existence, filed within thirty days of starting the activity. The G50 is the return used by taxpayers under the actual-profit regime, which does not apply to flat-rate taxpayers except for payroll income tax through the G50 ter.

Who must file the G12 declaration?

The scope of the IFU is set by articles 282 ter and 282 quinquies of the CIDTA. The G12 concerns:

Individuals whose main business is selling goods and articles, including craftspeople, where annual turnover does not exceed 8,000,000 DA.
Individuals carrying out an industrial, commercial or non-commercial activity, within the same 8,000,000 DA limit.
Professional civil partnerships whose annual turnover does not exceed 8,000,000 DA. For them the IFU is self-assessed and declared in the name of the partnership, with no split between members.
Art and traditional craft cooperatives, within the same 8,000,000 DA limit.
Individuals operating under auto-entrepreneur status, where annual turnover does not exceed 5,000,000 DA.
Young investment promoters supported by ANADE, ANGEM or CNAC, within the 8,000,000 DA limit, including during their exemption period.
Taxpayers running several establishments, each taxed separately as long as their combined turnover stays under 8,000,000 DA.

Who does not file a G12?

New taxpayers. They file only the final G12 bis declaration, at the latest on 20 January of the year following the start of their activity, and pay the IFU due spontaneously (art. 3 bis of the CPF).
Taxpayers carrying out micro-import activity under auto-entrepreneur status. Neither the G12 nor the G12 bis applies to them, as the tax is settled with customs when the goods are released for consumption.
Taxpayers under the actual-profit regime or the simplified regime for non-commercial professions, who have their own filing obligations.
Activities excluded from the flat rate by article 282 ter of the CIDTA, notably property development, importing for resale as is, wholesale trade, dealerships, private clinics, public works and building, classified restaurants and hotels, travel agencies, advertising agencies, vehicle and equipment rental, and various training and teaching activities.

G12 filing deadlines in 2026

The statutory deadline is 30 June of each year. You file the G12 with the tax collection office, the inspectorate or the local tax centre (CPI) covering the place where the activity is carried out, and you pay the tax when you file.

Where the payment deadline falls on a public holiday, it is postponed to the next working day.

For the 2026 financial year, on 19 July 2026 the DGI issued a notice extending the filing deadlines for the G n°50, G n°1 and G n°12 declarations. The IFU forecast declaration may therefore be filed at the latest on Wednesday 30 September 2026. The official notice is available here: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/prorogation-g50-g1-g12

Be careful: an extension is a one-off measure decided year by year. Without a notice, the reference date is again 30 June. Always check the DGI tax calendar before planning your filing: https://www.mfdgi.gov.dz/fr/professionnels/calandrier-fiscal-pro/594-regime-forfaitaire-ifu/376-declaration-previsionnelle-de-limpot-forfaitaire-unique-ifu

Where and how to file the G12

At the tax collection office covering the place of business, in two copies. One copy goes to the collection service, the other is returned to you stamped as proof of the payments made. Keep that stamped copy carefully, it is your proof of filing.
Electronically where your local tax service runs a digital system. Article 111 of the 2026 Finance Act opens online filing and payment to IFU taxpayers through the Jibayatic portal: https://jibayatic.mf.gov.dz
The official form is bilingual, Arabic and French, and can be downloaded free of charge from the DGI website. We do not rehost the administration's PDF, so that you always download the version in force: https://www.mfdgi.gov.dz/files/521/Formulaires-de-declaration/44/GN-12-Previsionelle---2025

How to fill in the G12, box by box

The form fits on one double-sided sheet. The front identifies the taxpayer and computes the tax, the back records the payment.

Header. Enter the wilaya tax directorate (DIW), the structure, the tax collection office and the commune you report to, then the year the declaration covers.
Box I, taxpayer identification. Surname and first names or company name, activity or activities carried out, start date of the activity, address of the place of business, home address, tax identification number (NIF), national identification number (NIN) and tax article number.
Box I, exemption checkboxes. Tick the relevant box if you benefit from an exemption under ANADE (formerly ANSEJ), CNAC, ANGEM, the craft-activity exemption or another exemption. A box ticked by mistake distorts the whole exempt column.
Box II, forecast turnover. One line per type of activity: production or sale of goods at 5 %, services or other activities at 12 %, activities under auto-entrepreneur status at 0.5 %. For each line split the forecast turnover into global, taxable and exempt, then enter the IFU due in the last column, marked (A). Add everything up on the Total line.
Box III, profit margin. This box is reserved for turnover from selling mass-consumption products whose price or margin is regulated or capped. In that case the taxable base is the margin achieved, not the turnover (art. 282 quater of the CIDTA). The tax computed here is marked (B).
Total. The IFU payable is the sum (A) + (B). If that amount falls below the minimum assessment, the minimum is due instead.
Signature. You certify that the information on the declaration is accurate, you state the place and the date, then you stamp and sign.
Back, payment. Choose full or instalment payment, enter the amount paid in figures and in words, and have the receipt stamped by the cashier. The minimum-assessment box is completed separately.

IFU rates that apply on the G12

Rates are set by article 282 sexies of the CIDTA. For mixed activities the rate applies pro rata to the turnover of each activity.

Type of activity	IFU rate	Minimum assessment
Production and sale of goods	5 %	30,000 DA
Services and other activities	12 %	30,000 DA
Non-commercial professions (BNC) and professional civil partnerships	12 %	30,000 DA
Activity under auto-entrepreneur status	0.5 %	10,000 DA
Collection of waste paper and recyclable waste	5 %	30,000 DA

Worked calculation example

Case 1, service provider. A flat-rate communications consultant expects 2,400,000 DA of professional receipts for the year. The applicable rate is 12 %. The forecast IFU is 2,400,000 x 12 % = 288,000 DA. That exceeds the 30,000 DA minimum, so it is the amount carried into box II, column (A).

Case 2, retail trade. A shopkeeper expects 400,000 DA of goods sales. The rate is 5 %, giving 20,000 DA. As that is below the 30,000 DA minimum assessment, the minimum is due instead. It must be paid in full when the G12 is filed, with no instalment option.

Case 3, auto-entrepreneur. A developer registered with the ANAE expects 3,000,000 DA of turnover. The rate is 0.5 %, giving 15,000 DA. The amount exceeds the 10,000 DA minimum applicable to auto-entrepreneur status, so 15,000 DA is due.

You can redo these calculations in a minute with our 2026 IFU calculator, which applies the rates and minimums in force and gives you the exact figure to carry onto the form.

Paying the IFU declared on the G12

Full payment. You settle the entire IFU corresponding to the forecast turnover declared, when you file the G12.
Instalment payment. You pay 50 % of the tax when filing, then 25 % from 1 to 15 September and 25 % from 1 to 15 December, using the same G n°12 declaration (art. 365 of the CIDTA).
Loss of the instalment option. Taxpayers who did not file the G12 within the deadline lose the benefit of instalment payment and must settle the full tax when they file late.
Minimum assessment. The IFU cannot be lower than 30,000 DA, reduced to 10,000 DA for activities under auto-entrepreneur status (art. 365 of the CIDTA). That minimum is paid in full when the forecast declaration is filed, with no instalment option.
Special cases. Investment promoters supported by ANADE, ANGEM or CNAC remain liable for the minimum assessment. Taxpayers who did not trade for the full twelve months of the year remain liable too.

Penalties for late filing

Penalties come from articles 282 nonies and 402-1 of the CIDTA. Late filing and late payment stack.

Situation	Penalty
G12 filed up to 1 month late	10 % surcharge
More than 1 month and up to 2 months late	20 % surcharge
More than 2 months late	25 % surcharge
Late payment of the IFU	10 % penalty from the day after the deadline
Still unpaid after one month	3 % per month or part month, capped at 25 %
Statutory registers not kept	Flat fine of 10,000 DA
G8 declaration of existence filed late	Tax fine of 30,000 DA

The mistakes that cost the most

Deliberately understating the forecast. The gap is paid anyway in January, on the G12 bis, as complementary tax. You only buy a cash-flow delay and you lose credibility with your tax office.
Filing late in the hope of keeping instalments. That is not possible: late filing triggers immediate full payment, surcharges included.
Forgetting the minimum assessment. A slow-starting business still pays 30,000 DA, or 10,000 DA under auto-entrepreneur status.
Mixing up the lines in box II. A service provider who reports receipts on the 5 % production line instead of the 12 % services line risks a tax reassessment with surcharges.
Using box III without being entitled to. Margin-based taxation is reserved for mass-consumption products whose price or margin is regulated or capped.
Not keeping the registers. The flat rate does not exempt you from keeping stamped purchase and sales registers, or a day book for service providers.

Download the official G12 form

The form is published and updated by the Directorate General of Taxes. We do not host the administration's PDF so that you always download the version in force.

Série G n°12 form, forecast declaration: https://www.mfdgi.gov.dz/files/521/Formulaires-de-declaration/44/GN-12-Previsionelle---2025

DGI download area for declaration forms: https://www.mfdgi.gov.dz/fr/espace-telechargements/formulaires-declaration

Official page on the Single Flat-Rate Tax regime, with the full filing, accounting and payment obligations: https://www.mfdgi.gov.dz/fr/professionnels/services-pro/regime-forfaitaire-unique/ifu

À noter

Faire vérifier ma G12 avant dépôt

30 000 DA c'est le minimum d'imposition dû même sans chiffre d'affaires, ramené à 10 000 DA pour un auto-entrepreneur. Une G12 mal servie coûte plus cher que l'impôt lui-même.