Communes in Algeria: levy rate on operating revenue (interministerial order, 5 October 2026)
An interministerial order sets the levy rate on operating revenue that finances the equipment and investment section of commune budgets.
In short
The interministerial order of 23 Rabie Ethani 1448, corresponding to 5 October 2026, sets the levy rate on operating revenue for financing the equipment and investment section of commune budgets. Its article 2 states that the rate applies to forecasts of direct and indirect tax revenue notified by the wilaya tax services.
Key points
- Interministerial order of 23 Rabie Ethani 1448, corresponding to 5 October 2026.
- It sets the levy rate on operating revenue of communes.
- The rate applies to forecasts of direct and indirect tax revenue.
- The forecast sheet is notified by the wilaya tax services.
What the text says
The order sets the levy rate on operating revenue. The levy finances the equipment and investment section of commune budgets.
How the rate applies
Under article 2, the rate applies to forecasts of direct and indirect tax revenue. They appear in the sheet of budget revenue forecasts of tax origin, notified by the wilaya tax services.
- Booked under article 670 "Contribution au fonds de garantie des collectivités locales"
- Sub-chapter 9400 "Impôts directs" or sub-chapter 9401 "Impôts indirects", as the case may be
Frequently asked questions
What does the interministerial order of 5 October 2026 set?
It sets the levy rate on operating revenue for financing the equipment and investment section of commune budgets.
Which revenue does the rate apply to?
Under article 2, it applies to forecasts of direct and indirect tax revenue in the sheet notified by the wilaya tax services.