In the 2025 Finance Bill, the government proposes a set of fiscal and economic reforms aimed at stimulating growth, modernizing tax administration, and encouraging innovation. This bill is set against an uncertain global context, but Algeria is betting on the diversification of resources and support for businesses while maintaining social equity.

1. Reforms on direct taxes and related levies

• Modification of capital gain calculation methods: Taxpayers will now be required to declare and pay capital gains from disposals at the tax office of the company's registered office, rather than at the local tax collector's office.
• New declaration obligations: In the absence of a capital gain upon the sale of shares or equity interests, a specific declaration will now be mandatory, strengthening tax oversight.

2. Incentives to encourage innovation and businesses

• Tax deductions for R&D: Companies incurring research and development expenses will benefit from a tax deduction capped at 30% of profits, thereby promoting innovation.
• Exemptions for startups: Specific measures are planned for startups, including tax exemptions to facilitate their development.

3. Corporate income tax for tobacco companies

• Increase in tax rates: The corporate income tax rate for companies manufacturing smoking tobacco (including e-cigarettes) will be raised to 31%, reflecting the government's intention to increase revenues and regulate this sector.

4. Value Added Tax (TVA)

• Changes in real estate: The taxable event for TVA on real estate sales will now be linked to receipt of payment, even partial, rather than physical or legal delivery, allowing the government to collect taxes earlier.

5. New exemptions and deductions

• Fishing and aquaculture cooperatives: These cooperatives will now be exempt from corporate income tax under certain conditions.
• TVA exemption on the import of frozen poultry: A temporary measure is introduced until 2025 to support food consumption.

6. Miscellaneous provisions and modernization of services

• Electronic payments encouraged: A stamp duty exemption is provided for payments made electronically, with the aim of promoting the digitalization of financial transactions.
• Dematerialization of vehicle registration stickers: It will be possible to purchase vehicle registration stickers online, making the process easier for citizens.