G50 October 2026 Deadline: 20 November 2026, Monthly Tax Return in Algeria

The G50, officially "Série G n°50", is the payment slip return used by taxpayers under the real regime and the simplified real regime. On a single form, the company summarises the taxes and duties it owes for the month just ended, computes the total to be paid, then settles that amount with the tax collector's office or electronically.

The G50 is not a profit return. It says nothing about the company's result: it records amounts already collected or already due, month after month. The annual result is declared separately, on the annual return filed by 30 April at the latest, which the DGI states can only be extended by decision of the Director General, for no more than three months and in cases of force majeure.

In practice the G50 carries value added tax collected, withholding tax on salaries and on certain payments, provisional instalments and, depending on the activity, the domestic consumption tax and the petroleum products tax. The form also has a local solidarity tax line, which article 231 bis of the CIDTA reserves for hydrocarbon pipeline transport and mining activities: an ordinary business leaves it blank. The DGI tax calendar attaches those deadlines to the G50 form explicitly: https://www.mfdgi.gov.dz/fr/professionnels/calandrier-fiscal-pro

This is the most frequently misunderstood point. A taxpayer under the Single Flat Tax (Impôt Forfaitaire Unique) does not file a monthly G50. That regime bundles into one lump-sum payment what the real regime spreads over twelve slips. Its forms are the G12, the forecast turnover return, and the G12 bis, the final return due by 20 January of the following year.

One exception applies to flat-rate taxpayers: the G50 ter. The DGI describes it as a quarterly return (notice of 12 February 2026: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/souscription-g12bis-g50ter-g50-fr). It is used to remit the income tax withheld at source on salaries paid by an IFU taxpayer who employs staff.

The DGI tax calendar lists this payment, together with the G50, among the quarterly payments of employers under the simplified regime (IRG/BNC) and the IFU: from the 1st to the 20th of the month following the quarter, for example 1 to 20 October for the third quarter (calendar entry: https://www.mfdgi.gov.dz/fr/professionnels/calandrier-fiscal-pro/595-regime-reel-simplifie/531-paiement-trimestriel-des-retenues-a-la-source). The deadline for the fourth quarter is 20 January, like the G12 bis, and the DGI in fact treats both forms together in its extension notices.

If you are unsure which regime applies to you, the answer depends on your turnover and the nature of your activity, and the question arises from incorporation onwards. Getting the regime wrong means filing twelve pointless forms or, conversely, missing twelve deadlines.

The basic rule is simple: the G50 is filed and paid between the 1st and the 20th of the month following the transactions. A G50 covering March is therefore filed between 1 and 20 April. The DGI tax calendar repeats that window month after month.

A quarterly G50 also exists for certain categories of taxpayer. Its deadline follows the same logic: it expires on the 20th of the month following the quarter covered. DGI notices expressly refer to the "Gn°50 return (monthly and quarterly)", which confirms that both frequencies coexist.

When the deadline falls on a public holiday, it is postponed to the first working day that follows. That rule applies to tax returns generally.

This is the year's most important change. In its notice of 21 January 2026, the DGI recalls that article 111 of the 2026 finance act imposes online filing of tax returns on taxpayers under the real and simplified real regimes whose tax office runs the Jibaya'tic information system, with effect from 1 January 2026.

Taxpayers concerned who have not yet collected their access codes must contact the office managing their tax file to obtain them, then log into their private space. The official notice is available here: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/nouvelles-modalites-introduites-par-la-loi-de-finances-2026-en-matiere-de-souscription-des-declarations-fiscales

For IFU taxpayers, the same finance act keeps online filing optional. The DGI nonetheless asks them to check with their local tax centre or inspection that they are integrated into the information system, so that they can meet their payment obligations with the tax collectors.

The filing and payment portal is available at: https://jibayatic.mf.gov.dz

Online payment: on 25 July 2026 the DGI launched electronic payment of taxes and duties on Jibayatic, by interbank card, Edahabia card or bank transfer (announcement: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/lancement-e-payement-via-jibayatic-fr). It published the online payment guide and leaflet on 3 August 2026 (publication: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/doc-e-payment-jibayatic-fr).

The DGI also points taxpayers to their private space on its public portal: https://mfdgi.gov.dz/portailpublic

An extension is never an acquired right: it is decided case by case and published by notice. Absent a notice, the reference date reverts to the 20th of the month.

Notice of 11 January 2026, for taxpayers of the CDI, CPI and tax inspections: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/prorogation-g12bis-g50-g50-ter

Notice of January 2026, for taxpayers of the Large Enterprises Directorate (DGE), extending the G n°50 for December 2025 until Thursday 22 January 2026 inclusive: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/dge-prorogation-g50-fr

Notice of 12 February 2026, prompted by technical performance work on Jibayatic. Taxpayers under the real and simplified real regimes who could not file online may file their G n°50 at their managing tax collector's office by Sunday 22 February 2026 at the latest. Taxpayers holding an online filing account (MCF account) keep filing the G12 bis and the quarterly G50 ter, extended until Sunday 1 March 2026 inclusive, at their tax collector's office: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/souscription-g12bis-g50ter-g50-fr

Notice of 19 February 2026, prompted by the access difficulties observed on the Jibayatic portal: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/prorogation-g50-taxeformation-taxeapprentissage

Notice of 19 July 2026, for taxpayers under the real regime and the IFU. The G n°50 for June 2026 and the IBS and IRG/BIC liquidation balance paid on a G n°50 are extended until Thursday 30 July 2026 at the latest, the G n°1 until Thursday 13 August 2026 and the G n°12 until Wednesday 30 September 2026: https://www.mfdgi.gov.dz/fr/a-propos/actu-fr/prorogation-g50-g1-g12

The last line of the table below does not concern the G50. It refers to the special return for the vocational training tax and the apprenticeship tax, which has its own form and its own deadline, now half-yearly since the 2026 finance act. The details are on the page devoted to it, in the links at the bottom of this page.

Filing the G50 without being able to pay is always better than not filing at all. Filing fixes the debt and opens the door to the facilities provided by the tax procedures code.

Any taxpayer unable to settle the whole of a tax debt in a single payment may ask the tax collector for a payment schedule. Paragraph 1 of article 156 of the tax procedures code states that the grant of a schedule is subject to a request made by the taxpayer, which is not subject to any formal condition and may be made in writing or orally.

A written request must be supported by documents evidencing the difficulties relied on, and must set out the proposed timetable and the initial payment offered. The full list of facilities, including the rescheduling of debts of financially distressed companies under article 90 of the 2017 finance act, is set out here: https://www.mfdgi.gov.dz/fr/professionnels/avantages-investissement/facilitations-de-paiement

The Série G n°50 form is issued by the Directorate General of Taxes. We do not mirror the administration's PDFs, so that you always download the version currently in force.

Download area for tax return forms: https://www.mfdgi.gov.dz/fr/espace-telechargements/formulaires-declaration

Tax procedures and nominative documents, for the certificates that often accompany a G50 regularisation: https://www.mfdgi.gov.dz/fr/professionnels/demarches-fiscales