Calculate your IFU 2026 in 5 seconds
Official Single Flat-rate Tax calculator for ANAE auto-entrepreneurs (0.5%) and general IFU regime: 5% for production / goods sales, 12% for services (art. 282ter CIDTA). Updated for 2026 Finance Law with startup-label exemption (4+2 years) and 8M DZD threshold.
Calculator
Your 2026 IFU
2026 Finance Law: unified 8 M DZD IFU threshold for all activities. Startup-label exemption: automatic 4 years + 2 optional.
Sources officielles vérifiées
- · DGI, Régime de l'Impôt Forfaitaire Unique (Article 282ter CIDTA)
- · Loi de Finances 2026 (JORADP n° 88, 14 décembre 2025)
- · Production / vente de biens : 5 % · Services : 12 % · Auto-entrepreneur ANAE : 0,5 % (art. 282sexies CIDTA, LF 2024 art. 18)
- · Plafond IFU général : 8 M DZD · Plafond AE services : 5 M DZD · Plafond AE commerce : 10 M DZD
- · Minimum IFU 2026 : 10 000 DZD/an pour les auto-entrepreneurs ANAE (exception maintenue, art. 282 sexies) · 30 000 DZD/an pour l'IFU général (RELEVÉ par la LF 2026 de 10K à 30K, art. 282 quater modifié)
FAQ · IFU 2026
AE or general IFU: which to pick?
If you're an individual in an eligible ANAE service, AE is far better: 0.5% of turnover vs 12% under general IFU for services (or 5% for production). AE thresholds: 5M DZD (services), 10M DZD (commerce resale). Beyond: general IFU or actual-income regime.
Why 5% for production but 12% for services?
It's the dual-rate IFU set by Article 282ter CIDTA. Production and goods resale: 5%. Services and liberal professions: 12%. Logic: services have lower input costs and theoretically higher margins, justifying a higher rate.
What is the 2026 IFU minimum?
Two distinct floors since the 2026 Finance Law: ANAE auto-entrepreneur = 10,000 DZD/year (exception maintained, art. 282sexies CIDTA) · General IFU (non-AE) = 30,000 DZD/year (RAISED by LF 2026 from 10,000 to 30,000 DA, art. 282quater amended). Payable even at zero turnover.
Is the startup-label exemption automatic?
Yes for the first 4 years (from label issuance). Renewable 2 more years on request. The minimum IFU still applies during the exemption: 10,000 DZD/year for ANAE auto-entrepreneurs, 30,000 DZD/year for general IFU regime.
When to declare and pay?
AE: MONTHLY on anae.dz before the 20th. General IFU: G12 + payment before June 30 (or installments 50/25/25).
UpGrowth Connect
Turn your idea into an enterprise
SARL, EURL or sole proprietorship. Domiciliation in Birkhadem (all our domiciliations are there). Notary signing in Dely Brahim. Creation in under a month.
