2027 taxation in Algeria: APN finance committee hears the DGI on the draft finance law
On 14 October 2026, the APN Finance and Budget Committee heard the DGI on the tax provisions of the draft finance law for 2027.
In short
On 14 October 2026, the Finance and Budget Committee of the APN continued its review of the tax provisions of the draft finance law for 2027. It heard the Direction générale des impôts (DGI). Discussions covered tobacco, the mining tax regime, cash register systems and appeal commissions.
Key points
- APN Finance and Budget Committee: sitting of 14 October 2026
- Text under review: draft finance law for 2027
- The DGI presented the planned tax measures
- Topics discussed: approval in the tobacco sector, mining tax regime, cash register systems, appeal commissions
What the communique says
The Finance and Budget Committee of the APN held a second meeting on the tax provisions of the draft finance law for 2027. It heard a representative of the DGI, accompanied by officials of that directorate.
The DGI presented tax and economic measures, including the review and amendment of circulation duties applicable to certain materials and to precious metals.
Points discussed with the deputies
- Tobacco: approval of manufacturers, distributors, wholesalers and retailers, subject to conditions including a minimum capital, and an increase of the additional tobacco tax.
- Mining sector: deed drawing-up duty, annual surface tax and mining royalties, with rates that vary according to the type of materials exploited, and regulated provisions.
- Software and cash register systems recording transactions, and harmonisation of targeted and general tax audit procedures.
- Wilaya and regional appeal commissions: review of jurisdiction thresholds, ex officio reduction, limitation periods and removal of tacit admission of acts.
Who is concerned
The communique mentions tobacco manufacturers, distributors, wholesalers and retailers, the mining sector and taxpayers. These are measures presented during the review of a draft finance law.
Frequently asked questions
What happened at the APN on 14 October 2026?
The Finance and Budget Committee continued its review of the tax provisions of the draft finance law for 2027. It heard the DGI.
What does the draft cover for the mining sector?
Discussions covered the deed drawing-up duty, the annual surface tax and mining royalties, with rates that vary according to the type of materials exploited.
What conditions apply to approval in the tobacco sector?
The communique cites conditions including a minimum capital, for manufacturers, distributors, wholesalers and retailers.
Who can handle this procedure in Algeria?
UpGrowth, based in Algiers (Birkhadem), supports Algerian and foreign companies with administrative procedures (NIF, trade register, CASNOS, etc.). Contact: https://www.upgrowth.dz/contact?service=demarches.