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?

Taxpayers under the Single Flat-Rate Tax regime. Article 282 ter of the CIDTA subjects to it individuals carrying on an industrial, commercial, non-commercial or craft activity, as well as traditional art and craft cooperatives and professional civil partnerships, whose annual turnover does not exceed 8,000,000 DA, unless they have opted for the actual-profit regime or for the simplified regime for non-commercial professions. The same article excludes some twenty activities from the regime whatever the turnover, among them caterers, the letting of halls, vehicles and equipment, travel and advertising agencies, various training and teaching activities, retail trade in large stores, and general insurance agents and brokers. The auto-entrepreneur status, also within the IFU, is open to taxpayers whose annual turnover does not exceed 5,000,000 DA (article 51 of the 2023 Finance Act). New taxpayers, for their part, file the final declaration provided for in article 3 bis of the Tax Procedures Code.

Does an auto-entrepreneur have to file a G12?

Yes. Activities carried on under auto-entrepreneur status fall under the IFU at 0.5 % (art. 282 sexies of the CIDTA, 2024 Finance Act, art. 18), and the amount due cannot be lower than 10,000 DA per financial year (art. 365 bis of the CIDTA, 2025 Finance Act, art. 29). Forecast turnover goes on the line reserved for the status in box II of the form. Micro-importation is a special case: article 143 of the 2026 Finance Act sets an IFU of 0.5 % in full discharge on each import operation, computed on the customs value increased by customs duties and by a flat 30 % margin, and paid to the customs services.

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

The G12 is the forecast declaration provided for in article 1 of the Tax Procedures Code: it announces the turnover you expect for the year and triggers payment of the IFU. The G12 bis is the final declaration of article 282 quater of the CIDTA: filed at the latest on 20 January of year N+1, it reports the turnover actually achieved, must state the matching net income, and gives rise to complementary tax, payable when it is filed, where 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 cannot be spread: article 365 bis of the CIDTA requires it to be paid in full by 30 June of the year concerned, even where the filing deadline has been extended.

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 bis of the CIDTA as worded by article 29 of the 2025 Finance Act. The minimum is due even if the activity started during the year or if turnover at the applicable rate produces a smaller figure, and it must be paid in full by 30 June of the year concerned.

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 digital systems. Article 111 of the 2026 Finance Act rewrites article 67 of the 2017 Finance Act: taxpayers who fall under neither the actual-profit regime nor the simplified regime for non-commercial professions, which is the case of IFU taxpayers, may file their tax returns and pay the taxes and duties they owe electronically. It is an option, not an obligation, and the text designates no portal. Otherwise the return is filed with the tax office of the place where the activity is carried on (article 1 of the Tax Procedures Code) and the tax is paid to the tax collector of the place of business (article 365 of the CIDTA).

G12 Form Algeria 2026: the IFU forecast declaration explained

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

Have UpGrowth handle it

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 August 23, 2026Our methodology

ByÉquipe UpGrowth, IFU tax and DGI filings specialists

Published on July 30, 2026Updated on August 23, 2026

UpGrowth handles your G12 return

We build the file, check the documents and follow the request through

UpGrowth handles your G12 return

Series G no. 12 form, provisional IFU return

Official document · Official DGI PDF, declaration form · Opens in a new tab

Download the form (PDF)

Also availableEvery DGI declaration formOfficial DGI download area

Compute the exact amount to carry over before you fill in the form

2026 IFU calculator5 / 12 / 0.5 % rates and the minimum assessment applied automatically 2026 CASNOS calculatorSocial contributions are settled alongside the IFU

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 Global Income Tax (IRG) and Value Added Tax (VAT) into a single payment. Article 282 bis of the CIDTA still lists the taxe sur l'activité professionnelle as well, but that tax was abolished by article 14 of the 2024 Finance Act (loi 23-22, JO no. 86 of 31 December 2023) and nothing replaced it for an IFU taxpayer. 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).
Micro-importing, often cited as an exemption: it is not one. Article 143 of the 2026 Finance Act subjects them, on each import operation, to an IFU of 0.5 % in full discharge, computed on the customs value increased by customs duties and by a flat 30 % margin, and paid to the customs services when the goods are released for consumption. No published text exempts them from the G12 as such, so have your position confirmed by your managing tax office.
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, set by article 1 of the Tax Procedures Code as worded by article 26 of the 2020 Supplementary Finance Act. Article 79 of the 2025 Finance Act had rewritten that article into an annual return due before 1 February, but article 110 of the 2026 Finance Act repealed articles 79 to 87 of the 2025 Finance Act. 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, which rewrites article 67 of the 2017 Finance Act, gives taxpayers who fall under neither the actual-profit regime nor the simplified regime for non-commercial professions, which is the case of IFU taxpayers, the option of filing their returns and paying their taxes electronically. It is an option, not an obligation, and the text designates no portal. In practice electronic filing goes through the DGI 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 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.

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 bis of the CIDTA, as worded by article 29 of the 2025 Finance Act). That minimum cannot be spread: the same article requires it to be paid in full by 30 June of the year concerned, even where the filing deadline has been extended.
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

G12 and G12 bis returns (tax calendar, bookkeeping) handled for you

30 000 DA is the minimum tax due even with no turnover, reduced to 10 000 DA for an auto-entrepreneur. A badly filled G12 costs more than the tax itself.

Ask for a quote on WhatsApp, answer within 4 working hours