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SARL Creation in Algeria 2026, Complete Guide

Everything you need to know about creating a SARL in Algeria in 2026: capital freely set since Law 15-20 of 2015 (100 000 DZD bank standard), notarized articles of association, CNRC formalities, detailed costs, IBS taxation. A step-by-step guide for founders.

Content verified on September 6, 2026Our methodology
By, Lawyers and SARL creation experts, Algeria
Published on Updated on

What is a SARL in Algeria?

The SARL (Société À Responsabilité Limitée) is the most widespread legal form in Algeria for small and medium companies. It brings together 2 to 50 partners, with a share capital freely set by the articles of association since Law 15-20 of 2015; 100 000 DZD remains the standard banks ask for, and limits each partner's liability to the amount of their contribution.

It is ideal for projects with several partners, for activities carrying commercial risk, and for access to public contracts. On the tax side, the SARL is subject to the IBS (corporate income tax) at a rate of 19 to 26 % depending on the sector.

Conditions for creating a SARL

  • At least 2 partners, 50 at most (beyond that, the SARL must convert into an SPA).
  • Share capital freely set by the articles of association since Law 15-20 of 2015; 100 000 DZD remains the standard banks ask for, divided into shares of equal nominal value.
  • At least one appointed manager (a partner or a third party), a natural person of legal age.
  • Registered office in Algeria with supporting proof (lease, ownership, or domiciliation).
  • Lawful corporate purpose, specified in the articles of association (main activity + ancillary activities).

Steps to create a SARL in Algeria

  • 1. Reserve the company name with the CNRC (negative certificate through Sijilcom).
  • 2. Draft the articles of association before a notary with every mandatory clause.
  • 3. Deposit the share capital (100 000 DZD, the standard banks ask for) at the bank and obtain the blocking certificate.
  • 4. Publish the legal notice in the BOAL (Bulletin Officiel des Annonces Légales).
  • 5. Register the company at the CNRC with the complete file. Décret exécutif n° 23-169 (art. 9) sets a three (3) day period for validating and confirming the registration request.
  • 6. The NIF, the NIS and CASNOS or CNAS affiliation are delivered through the portal once the registration is confirmed (art. 10 of the same decree). Free.
  • 7. Register the non-salaried managers with CASNOS, or the salaried manager + employees with CNAS.

Documents needed

  • Negative certificate for the company name (CNRC).
  • Notarized articles of association, 4 original copies.
  • Bank certificate confirming the capital is blocked.
  • Copy of the national ID card or passport of the partners and of the manager.
  • Proof of the registered office (commercial lease, title deed, domiciliation contract).
  • CNRC registration form.
  • BOAL publication.
  • Identity photos of the manager (2 copies).

SARL costs in 2026, UpGrowth Connect package

Fixed all-inclusive price for a SARL with two partners, no vague range. Two domiciliation durations to choose from. Each additional partner adds 15 000 DZD to the package.

Item12-month package6-month package
Lease contract (domiciliation)150 000 DZD90 000 DZD
Company creation and follow-up (2 partners)75 000 DZD75 000 DZD
Trade name1 000 DZD1 000 DZD
Register + stamp duty + company stamp20 000 DZD20 000 DZD
Articles of association + BOAL30 000 DZD30 000 DZD
CNRC BOAL7 610 DZD7 610 DZD
Share capital, freely set (1/5 paid up at the notary)100 000 DZD +100 000 DZD +
TOTAL283 610 DZD + capital223 610 DZD + capital

Documents to provide for the SARL creation

  • Identity cards (4 copies per partner).
  • Birth certificates (4 copies per partner).
  • Residence certificates (3 copies per partner).
  • Criminal record (bulletin no. 3 less than 3 months old, 1 copy per partner).
  • Proposed trade name (or we reserve it for you).
  • Full details on the /en/company-creation-cost-algeria page.

Taxation and obligations of a SARL

  • IBS (corporate income tax): 19 % (production of goods), 23 % (building, public works and hydraulics, tourism and thermal activities excluding travel agencies), 26 % (services, trade, import and all other activities). Article 150-1 of the CIDTA, as enacted by article 46 of the 2022 Finance Act (JO n° 100 of 30 December 2021, p. 20), which carried forward the three rates set by article 2 of ordonnance n° 15-01 of 23 July 2015 (JO n° 40 of 23 July 2015, p. 6). Where several activities taxed at different rates are carried on at the same time, the profit taxable at each rate is determined by the share of declared or assessed turnover of each activity. Profits reinvested under the conditions of article 142 bis of the CIDTA bear IBS at the reduced rate of 10 % for the 2022 financial year onwards.
  • The taxe sur l'activité professionnelle (TAP) is no longer due: article 14 of the 2024 Finance Act (loi 23-22, JO no. 86 of 31 December 2023) repealed articles 217 to 231 of the CIDTA. No local turnover tax replaced it for an ordinary SARL; the taxe locale de solidarité created in its place reaches only, under article 231 bis of the CIDTA, hydrocarbon transport by pipeline and mining activities.
  • VAT: 9 % (reduced rate) or 19 % (standard rate) depending on products and services.
  • Monthly G50 returns before the 20th of the month (VAT and IRG on salaries).
  • Annual IBS return to be filed before 30 April.
  • 3 IBS instalments on account: March, June, September.
  • Full accounting is mandatory, with an annual balance sheet certified by a statutory auditor above a certain threshold.

Advantages of the SARL

  • Partners' liability limited to their contributions (protection of personal assets).
  • Greater commercial credibility with banks, suppliers and partners.
  • Easier access to public contracts and to bank financing.
  • Possibility of transferring shares (partners joining or leaving).
  • Eligible for the AAPI (formerly ANDI) exemption schemes and for the Startup Label.
  • Flexibility in the distribution of shares and in governance (free choice of management).

Official resources

FAQ · SARL Creation in Algeria 2026, Complete Guide