2027 finance bill in Algeria: what the PLF 2027 provides
The DGI presented the main tax measures of the 2027 finance bill (PLF) to the Finance and Budget Committee on 13 October 2026.
In short
On Tuesday 13 October 2026, the Finance and Budget Committee heard a DGI representative on the main tax measures of the draft finance law (PLF) for 2027. The draft provides exemptions for investment funds, remote filing and payment for IFU taxpayers, and a 12 % final tax for voluntary regularisation.
Key points
- Ten-year corporate income tax (IBS) exemption for investment funds created under international agreements
- Remote tax returns and payments required for taxpayers under the flat-rate single tax (IFU)
- Single final tax of 12 % for voluntary tax regularisation by individuals residing in Algeria and not identified for tax purposes
- Renewal of the tax and customs benefits on imports of red meat and live cattle and sheep for slaughter
- Sanctions and a blacklist for foreign companies raised by Committee members
What the Committee communique says
The Finance and Budget Committee met in the evening of Tuesday 13 October 2026. It heard a representative of the Direction générale des impôts (DGI).
He presented the main tax measures planned in the draft finance law (PLF) for 2027. It is a draft, presented to the Committee.
Productive investment and diversification
According to the presentation, the PLF 2027 proposes measures focused on encouraging productive investment and diversifying the economy. They include:
- A ten-year exemption from corporate income tax (IBS) for investment funds created under international agreements
- A temporary ten-year tax exemption on the various taxes and registration duties for venture capital collective investment bodies and mutual funds
- A full exemption from duties and taxes on equipment imported as gifts
- A 30 % tax reduction for five years on the profits of unlisted companies in which investment funds or venture capital bodies hold a stake of at least 30 %
Purchasing power and tax administration
The draft proposes renewing the tax and customs benefits for imports of red meat and of live cattle and sheep for slaughter, with the benefits extended to cattle for fattening. It also proposes extending the VAT exemption on the import and sale of dried vegetables, fresh fruit and vegetables, table eggs, broiler chickens and locally produced turkey.
For the tax administration, the measures require tax returns to be filed and payments to be made remotely by taxpayers under the flat-rate single tax (IFU) regime. They also provide a tax reduction for taxpayers who show their turnover through electronic payment means.
Voluntary regularisation and debates
The DGI representative announced an exceptional voluntary tax regularisation scheme for individuals residing in Algeria and not identified for tax purposes. It provides a single final tax set at 12 %. It also provides a review of the increase in the tax fine for failures related to the obligations concerning groupings and foreign companies.
In the debates, Committee members raised in particular:
- The proposal to impose sanctions on foreign companies that avoid their tax obligations and to place them on a blacklist
- The capacities needed for effective control of the control systems
- The need to eradicate the black market in foreign currency
For foreign investors
The communique mentions a full exemption from duties and taxes on equipment imported as gifts, and a review of the increase in the tax fine for failures related to obligations concerning groupings and foreign companies. Committee members also raised sanctions and a blacklist for foreign companies that avoid their tax obligations.
Frequently asked questions
What does the PLF 2027 provide for investment funds?
According to the DGI presentation, the draft provides a ten-year IBS exemption for investment funds created under international agreements. It also provides a temporary ten-year tax exemption for venture capital collective investment bodies and mutual funds.
Who is concerned by the 12 % final tax?
The voluntary tax regularisation scheme is aimed at individuals residing in Algeria and not identified for tax purposes. It provides a single final tax set at 12 %.
What does the draft provide for IFU taxpayers?
It requires tax returns to be filed and payments to be made remotely. It also provides a tax reduction for those who show their turnover through electronic payment means.
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.