What is a tax regime?

The tax regime is the taxation system applicable to a company based on its size, activity, or legal status.

Tax Regimes in Algeria

• Real regime: full accounting required, TVA, IBS, TAP declarations
• Simplified regime
• IFU (Single Flat-Rate Tax): for small businesses with revenue below the regulatory threshold

The choice of tax regime is very important as it directly influences the amount of taxes to be paid.

To learn more:

• TVA billing for taxpayers under the IFU flat-rate regime
• The different types of companies in Algeria and their taxation
• Tax optimization