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. 282 sexies CIDTA). Updated for the 2026 Finance Act: startup-label exemption of 4 years extended by 2 further years on renewal (art. 100), 8M DZD general IFU threshold.
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Your 2026 IFU
General IFU threshold: 8 M DZD for all activities (art. 282 ter of the CIDTA, as enacted by article 22 of the 2025 Finance Act, JO n° 84 of 26 December 2024, p. 9). That regime admits only natural persons, traditional art and craft cooperatives and sociétés civiles professionnelles: a SARL or an EURL is taxed under the IBS, not the IFU. Auto-entrepreneur cap: 5 M DZD, all activities combined (2023 Finance Act, art. 51), and that cap governs access to the status, it does not replace the 8 M DZD IFU threshold. Startup-label exemption: 4 years, extended by 2 further years where the label is renewed (2026 Finance Act, art. 100).
Verified official sources
- · DGI, the Impôt Forfaitaire Unique regime (Article 282ter CIDTA)
- · 2026 Finance Act (JORADP n° 88, 14 December 2025)
- · Production / sale of goods: 5 % · Services: 12 % · ANAE auto-entrepreneur: 0.5 % (art. 282sexies CIDTA, 2024 Finance Act art. 18)
- · General IFU ceiling: 8 M DZD (art. 282 ter of the CIDTA, 2025 Finance Act art. 22) · Auto-entrepreneur ceiling: 5 M DZD, all activities combined (2023 Finance Act, art. 51)
- · 2026 IFU minimum : 10 000 DZD/year for activities carried on under auto-entrepreneur status (art. 365 bis of the CIDTA, 2025 Finance Act art. 29) · 30 000 DZD/year for the general IFU (raised from 10K to 30K by the 2025 Finance Act, art. 29, which rewrites art. 365 bis of the CIDTA)
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 cap: 5M DZD a year, all activities combined (2023 Finance Act, art. 51). Beyond: general IFU or actual-income regime.
Why 5% for production but 12% for services?
It's the dual-rate IFU set by Article 282 sexies 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?
Article 365 bis of the CIDTA, as worded by article 29 of the 2025 Finance Act, sets the minimum assessment at 30,000 DZD and lowers it to 10,000 DZD for activities carried on under the auto-entrepreneur status. It is due even at zero turnover and must be paid in full by 30 June.
Is the startup-label exemption automatic?
Article 69 of the 2020 Finance Act, as worded by article 100 of the 2026 Finance Act, grants a four (4) year exemption from the date the label is obtained, extended by two (2) further years where the label is renewed. Granting and renewing the label are decisions of the national labelling committee and we do not predict them. The minimum IFU still applies during the exemption: 10,000 DZD/year under the auto-entrepreneur status, 30,000 DZD/year under the general IFU regime.
When to declare and pay?
Auto-entrepreneur: the G12 provisional declaration is filed with the tax collection office, statutory deadline 30 June, then the G12 bis final declaration by 20 January of the following year. There is no monthly turnover declaration on anae.dz. General IFU: G12 and payment before 30 June, or instalments of 50/25/25 over the year.
Your IFU and your filings, kept up
Your G n°12 and G n°12 bis returns, the tax calendar, and the bookkeeping behind them.
