Algeria 2027 finance bill: the APN finance committee proposes amendments

What the preliminary report says

The rapporteur of the Finance and Budget Committee read the preliminary report on the 2027 finance bill after the Government representative presented the text.

The committee stresses better tax collection, a wider tax base and the fight against tax fraud and evasion.

Amendments of form and substance

On form, the committee introduced linguistic corrections to articles 85, 140, 156, 159 and 166. On substance, it proposed amendments to the content of certain articles.

• Article 16: removal of the registration number in the information system of the Direction générale des impôts.
• Article 47: addition of a list of activities expressly exempt from VAT.
• Article 67: fully paid-up share capital of tobacco product distributors raised from 20 000 000 DA to 50 000 000 DA or more.
• Article 145: introduction of electronic payment means to ease collection procedures for the applicable tax.
• Article 183: proceeds of the fee split 50% to the Fonds des biens de l'État and 50% to the Algérienne des autoroutes.

Investors, concession and cession

Articles 194 and 195 introduce a condition allowing the transfer of the mortgage on the real right arising from the concession right, for property of the communal domain. The committee also proposed conditions for operations converting concession into cession.

Article 203 confirms the right of all investors to deduct rental fees paid when concession is converted into cession. It clarifies the categories of investors covered by law n° 23-17 of 15 November 2023.

Other articles cited

Article 201 removes the words « domaine de l'État » following the publication of presidential decree n° 26-326 of 12 October 2026. Under article 218, the committee introduced six (6) articles: 37 bis, 38 bis, 169 bis, 169 bis 1, 195 bis and 227 bis.