Who must file the G50 return in Algeria?

Taxpayers under the real regime and the simplified real regime, whether individuals or companies. The G50 is used to declare and pay VAT, the local solidarity tax, withholding tax on salaries and provisional instalments every month. Taxpayers under the Single Flat Tax do not file one.

Does an IFU taxpayer have to file a G50?

No. The Single Flat Tax regime bundles the tax into a lump sum declared on the G12 forecast return and the G12 bis final return. The only exception is the G50 ter: a flat-rate taxpayer with employees uses it to remit the income tax withheld on salaries, by 20 January of the following year at the latest.

What is the G50 filing deadline?

From the 1st to the 20th of the month following the transactions, for the monthly version. The quarterly version expires on the 20th of the month following the quarter covered. Where the deadline falls on a public holiday, it moves to the next working day. The DGI publishes occasional extensions by notice.

Is online filing of the G50 mandatory?

Yes for taxpayers under the real and simplified real regimes whose tax office runs the Jibaya'tic system, since 1 January 2026, under article 111 of the 2026 finance act. It remains optional for IFU taxpayers, who must nonetheless confirm with their local tax centre or inspection that they are integrated into the information system.

Must a G50 be filed even with no turnover?

Yes. The return is still due if the month is nil: you file a G50 at zero. It is the failure to file that is penalised, not the absence of revenue. A dormant company that has not formally ceased its activity keeps all of its monthly filing obligations.

What penalties apply to a late G50 payment?

Article 402-1 of the direct taxes code provides for a 10 % penalty from the day after the payment deadline, then 3 % per month or fraction of a month of delay, capped at 25 %. The debt then appears on the tax roll extract and blocks tax certificates.

What if the company cannot pay its G50?

File anyway, then ask the tax collector for a payment schedule under article 156 of the tax procedures code. The request is not subject to any formal condition, but a written request must be supported by evidence of the difficulties relied on, a proposed timetable and the initial payment offered.

G50 Tax Return in Algeria: the monthly filing of the real regime

The G50 is the form through which a company under the real regime declares and pays its VAT, withholding taxes and instalments every month. Here is who files it, why IFU taxpayers are exempt, the 20th-of-the-month deadline, the online filing that became mandatory in 2026, and what a late payment costs.

Content verified on August 2, 2026Our methodology

ByÉquipe UpGrowth, Experts obligations déclaratives et régime du réel

Published on August 2, 2026

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Series G no. 50 form, monthly tax return

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Also availableJibaya'tic, online filing and paymentOfficial DGI portal

What is the G50 return?

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, the local solidarity tax, 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 DGI tax calendar attaches those deadlines to the G50 form explicitly: https://www.mfdgi.gov.dz/fr/professionnels/calandrier-fiscal-pro

Who must file a G50?

The obligation follows the tax regime, not the legal form. It applies to:

Taxpayers under the real regime, whether legal entities or individuals: SARL, EURL, SPA, SNC and sole traders taxed under the real regime.
Taxpayers under the simplified real regime, with the same monthly payment obligations.
Businesses registered for VAT, which use the G50 to remit the tax invoiced to their customers after deducting the VAT borne on their own purchases.
Any employer under the real regime, for the income tax withheld on salaries paid the previous month.
Businesses under the provisional instalment scheme, which use the G50 to pay the monthly instalment relating to VAT, the domestic consumption tax and the petroleum products tax.

IFU taxpayers do not file a G50

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. This annual form is used to remit the income tax withheld at source on salaries paid by an IFU taxpayer who employs staff. Its deadline is aligned with the G12 bis, on 20 January. 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.

When is the G50 due? The 20th-of-the-month rule

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.

Form	Frequency	Standard deadline	Who is concerned
G n°50	Monthly	1st to 20th of the following month	Real and simplified real regimes
G n°50	Quarterly	1st to 20th of the month following the quarter	Taxpayers authorised to file quarterly
G n°50 ter	Annual	20 January of the following year	IFU taxpayers with employees
G n°12	Annual	30 June (extended to 30 September in 2026)	IFU taxpayers
G n°12 bis	Annual	20 January of the following year	IFU taxpayers

Online filing has been mandatory since 1 January 2026

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

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

How to file and pay a G50, step by step

Whether you file online or at the counter, the preparation is identical.

Close the month. Gather the sales ledger, the purchase ledger, the payroll statement and the detail of withholding taxes operated over the month just ended.
Compute the VAT due. Take the difference between VAT collected on the month's sales and deductible VAT borne on purchases and expenses of the same month, applying the deduction rules and carrying forward any earlier credit.
Settle the other lines. Enter the local solidarity tax, income tax withheld on salaries, provisional instalments and, where applicable, the domestic consumption tax and the petroleum products tax.
Total the payment. Add the lines to obtain the single amount payable for the month, which is the balance of the form.
File online if you are under the real or simplified real regime in an office running Jibaya'tic, logging in with the codes issued by your managing office.
Pay. Payment accompanies the return. Online, e-payment is built into the portal. At the counter, payment is made to the tax collector's office you report to, against a receipt.
Archive the proof. Keep the electronic acknowledgement or the copy stamped by the collector: that document proves the filing date in the event of an audit or of a tax roll extract request.

The official 2026 extensions

An extension is never an acquired right: it is decided case by case and published by notice. Three notices have concerned the G50 since January 2026. 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 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

Return concerned	Original deadline	Extended deadline	Notice
G n°50 monthly and quarterly	20 January 2026	1 February 2026 inclusive	11 January 2026
G n°12 bis and G n°50 ter	20 January 2026	1 March 2026 inclusive	11 January 2026
G n°50 for January 2026	20 February 2026	10 March 2026 inclusive	19 February 2026
G n°50 for February 2026	20 March 2026	26 March 2026 inclusive	19 February 2026
Special TFPC and apprenticeship tax return for 2025	20 February 2026	26 March 2026 inclusive	19 February 2026

What a late G50 costs

A 10 % collection penalty from the day after the payment deadline, under article 402-1 of the direct taxes code.
A further 3 % per month or fraction of a month of delay beyond the first month, capped at 25 %.
Registration of the debt on the taxpayer's account, which shows immediately on the tax roll extract and blocks any request for a tax certificate, a public tender file or a deregistration.
Enforcement action by the tax collector's office once the debt has been put into collection.
Loss of administrative peace of mind: among the tax debts covered by its clearance schemes, the DGI expressly lists "G50 returns not followed by payment". A G50 filed but unpaid remains a debt.

If you cannot pay: ask for a payment schedule

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 mistakes we see most often

Believing that a month with no turnover removes the obligation to file. The G50 is filed even at zero: it is the failure to file that is penalised, not the absence of revenue.
Filing a G50 while being an IFU taxpayer. A flat-rate taxpayer files a G12 and a G12 bis, plus a G50 ter only if it has employees.
Waiting until the last day to log into Jibayatic. Both 2026 extensions were prompted precisely by portal access difficulties at deadline time.
Forgetting to collect the access codes. Since 1 January 2026, a real-regime taxpayer without codes is a taxpayer unable to meet an obligation that has become legal.
Confusing filing with payment. A G50 filed without payment leaves a running debt, with penalty and surcharge.
Neglecting the annual reconciliation. Cumulative VAT invoiced across the twelve G50 returns must reconcile with the annexes to the annual return, in particular the detailed statement of clients.

Where to find the official form

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

À noter

Bookkeeping and monthly filings (G50, tax calendar) handled for you

10 % puis 3 % par mois c'est la pénalité de recouvrement de l'article 402-1 du CIDTA sur un versement en retard, plafonnée à 25 %. Une G50 déposée mais non payée reste une dette qui bloque vos attestations.

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