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November 19, 2025 | 23 hours ago

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Voluntary tax regularisation provided for in the 2026 Finance Bill: MPs introduce relief measures

The new ‘exceptional’ voluntary tax regularisation measure provided for in next year's Finance Bill (PLF 2026) has been amended by the Finance and Budget Committee of the National People's Assembly (APN), thereby reducing the level of the one-off tax required of the taxpayers concerned from 10% to 8%.

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The APN Finance Committee approved an amendment to the 2026 Finance Bill, introducing an exceptional voluntary tax compliance scheme, described by some as a "tax amnesty." The aim is to integrate informal activities into the formal economy and broaden the tax base to reinforce state resources.

This mechanism, provided for in Article 89 of the PLF, will be applied from January 1 to December 31, 2026, to any natural or legal person resident in Algeria who is in an irregular situation vis-à-vis the tax authorities. Taxpayers will be required to file a simplified declaration with the tax authorities, resulting in a single tax payment without penalties.

Initially set at 10%, this tax was lowered to 8% to encourage participation. The measure excludes any prosecution for declared amounts and aims to restore tax compliance, while supporting operators in a gradual integration process. The Minister of Finance emphasized that this is a solution tailored to reporting failures and a step toward a more inclusive tax system.

November 19, 2025 | algeria-logo

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