The 2025 Finance Law introduces an update to the rates applicable to stamp duty on receipts issued for cash payment of transactions. These duties are calculated per bracket of 100 DA or for any fraction thereof, according to the rules detailed below:

Stamp duty schedule

1. For amounts between 300 DA and 30,000 DA:
   • 1 DA per bracket of 100 DA.
2. For amounts exceeding 30,000 DA and not exceeding 100,000 DA:
   • 1.5 DA per bracket of 100 DA.
3. For amounts exceeding 100,000 DA:
   • 2 DA per bracket of 100 DA.

Additional rules

• Minimum duty due: 5 DA, regardless of the transaction amount.
• Uniform receipt stamp duty: 50 DA.

The new schedule is available on our management software and our ERP