100,000 DZD net a month: the revenue you need depends on your regime

Q: Does the auto-entrepreneur pay anything besides 0.5 % of turnover?

Yes: the social contribution. Executive decree 24-49 grants him an option — pay a flat annual 24,000 DZD instead of the common-law computation for non-salaried workers. Minimum levies also apply: the tax cannot fall below 10,000 DZD a year, which commands the computation as long as 0.5 % of turnover stays under that ceiling — i.e. up to 2,000,000 DZD of turnover.

Q: Under the IFU, does the 12 % tax really replace all other taxes on my income?

On business income, yes: article 282 bis of the CIDTA defines the single flat tax as bundling income tax, VAT and the local solidarity levy. The resulting net income is not taxed again on the personal scale. Outside that perimeter remain the non-salaried social contribution — based, under the flat regime, on 25 % or 35 % of the prior year's turnover by activity — and taxes that do not bear on this income.

Q: Why doesn't the multiplier « invoice 130 % of your net » work in Algeria?

Because it assumes a proportional tax on an allowance-reconstituted income. Under the Algerian auto-entrepreneur status and the IFU, tax strikes turnover with no expense allowance — the correct computation divides by what remains of the billed dinar (0.995 or 0.88), rather than applying a percentage to net. And once under the real regime, the progressive income-tax scale and the dividend withholding make any single multiplier wrong.

Q: How much can an auto-entrepreneur earn before changing regime?

The status ceiling is 5,000,000 DZD of annual turnover. Crossing it obliges nothing while it does not last: exceeding the threshold during three consecutive years is what makes trade-register registration compulsory to carry on (article 13 of law 22-23). At that point the taxpayer switches to the regime matching his activity — hence the value of preparing real-regime accounting before, not after.

Q: Do these computations account for my charges (premises, transport, equipment)?

No — and that is their assumed limit. Under the auto-entrepreneur status and the IFU it does not matter for tax — which strikes turnover whatever the margin — but it changes the net actually available: your charges are paid out of the balance. Under the real regime, by contrast, charges shrink the base before corporate tax. The thinner your margin, the more the comparison tilts towards the real regime: always rerun the computation with your own charges before deciding.

BENSAID Farouk — Financial Expert 22 August 2026 8 min read Updated: August 2026

In short: The question opens every first meeting: how much must you invoice to take home a given income? Foreign content answers with a multiplier; here none exists. In Algeria the answer depends entirely on the regime, and the spread is wide: to target 1,200,000 DZD net a year, a service provider must invoice roughly 1,234,000 DZD under auto-entrepreneur status (0.5 % of turnover, 10,000 DZD minimum levy, plus the flat 24,000 DZD social contribution), roughly 1,364,000 DZD under the common-law single flat tax (12 %, before his own social contribution), and generate roughly 1,802,000 DZD of profit if he goes through a company whose dividends bear corporate tax then a 10 % final withholding. Three regimes, three different fiscal loads for the same cost of living — and a possible reversal as soon as the activity carries real charges. Every figure in this article is tied to the text that grounds it.

Keywords in this article

same net income, three different turnovers 0.5 % of turnover · 10,000 DZD minimum the IFU bundles income tax · VAT · TLS auto-entrepreneur social levy: 24,000 DZD/year 12 % of turnover for services dividends: 33.40 DZD taken per 100 (services) social base: 25 % / 35 % of prior-year turnover no standard allowance under the flat regime real charges reverse the ranking

1. 1. What does « net » mean when you are your own employee?

The salaried worker knows his net: what the payslip deposits. The independent inherits a harder question, because « net » crosses different floors depending on the chosen structure.

Regime	What is income reduced by?
Auto-entrepreneur	A single tax of 0.5 % of turnover — bundling income tax, VAT and the local solidarity levy — plus the social contribution
Sole proprietorship under the flat tax (IFU)	5 % or 12 % of turnover by activity — same liberatory logic — plus the social contribution
Company under the real regime	Real charges, then corporate tax on profit; and to extract money, a withholding on dividends

This table already explains why the circulating multipliers (« invoice 130 % of your net ») are useless here. They come from systems where independent income is taxed on a profit reconstituted by allowance. Algerian law does the opposite: under the IFU as under the auto-entrepreneur status, tax strikes the invoiced turnover with no expense allowance — our articles Legal form and turnover: what actually decides and Choosing a legal form to pay less tax detail that mechanics and its consequences.

To make the computation concrete, we hold one case throughout the article: a sole service provider targeting 100,000 DZD net per month — 1,200,000 DZD a year — with no other income.

2. 2. Auto-entrepreneur: how much to invoice for 100,000 DZD net a month?

Three parameters enter the computation, all drawn from the texts:

Parameter	Value	Text
Tax on turnover	0.5 %, with a minimum levy of 10,000 DZD	CIDTA art. 282 sexies · art. 365 · LF 2025 art. 29
Liberatory character	The flat tax bundles income tax, VAT and the solidarity levy: no other tax touches this business income	CIDTA art. 282 bis (DGI IFU page)
Social contribution	An option, at the contributor's choice, of a flat annual 24,000 DZD	Executive decree 24-49 (OJ No. 04/2024)

Fund the target net and the social contribution

1,200,000 DZD net + 24,000 DZD contribution = 1,224,000 DZD must come out of turnover after tax.

Divide by what remains of each dinar invoiced

A dinar billed leaves 0.995 after the 0.5 % tax: 1,224,000 ÷ 0.995 ≈ 1,230,151 DZD.

Check the minimum levy

0.5 % × 1,230,151 ≈ 6,151 DZD — below the 10,000 DZD floor. What will be due is therefore 10,000 DZD. The computation falls 3,849 DZD short: turnover becomes ≈ 1,234,000 DZD a year.

Full verification: 1,234,000 − 10,000 (tax) − 24,000 (social) = 1,200,000 DZD net. That is about 103,000 DZD of monthly turnover for 100,000 DZD net. The minimum levy added nearly 4,000 DZD to the computation: at small volumes it commands, not the rate.

Two safeguards before adopting this figure. First the activity: the status requires one listed as eligible under law 22-23, outside regulated and excluded professions (articles 2 and 3). Then the ceiling: at 1,234,000 DZD we remain far below 5,000,000 DZD — but any growth model doubling volume two years running approaches the threshold, whose crossing during three consecutive years makes trade-register registration compulsory to carry on (article 13).

3. 3. Under the common-law IFU: the computation, and its limit

The sole proprietorship outside the auto-entrepreneur status — or whose activity exceeds 5,000,000 DZD without reaching 8,000,000 DZD — stays under the single flat tax. For a service activity the rate is 12 % of turnover (art. 282 sexies), with the same liberatory character: income tax, VAT and the solidarity levy included (art. 282 bis).

Step	Computation	Result
Target net	—	1,200,000 DZD
Divide by what remains of the billed dinar	1,200,000 ÷ 0.88	≈ 1,364,000 DZD turnover
Check the minimum	12 % × 1,364,000 = 163,680 > 30,000 DZD	floor not reached, no effect

That is about 113,700 DZD a month. But this figure carries an asterisk the auto-entrepreneur status does not: the social contribution there is not reducible to a known flat amount. For non-salaried workers under a flat regime, the contribution base results from applying percentages fixed by regulation to the previous year's turnover — 25 % for production and sale of goods, 35 % for services (executive decree 24-49 amending decree 15-289, OJ No. 04 of 23 January 2024). For a new activity, that starting base is set by the same regulation independently of achieved turnover.

Practical consequence: the true turnover needed under the IFU is higher than the 1,364,000 DZD above, since the contribution is computed on the prior year — it follows income with a one-year lag. We do not publish the applicable rate here: it belongs to the non-salaried regulatory text and calls for verification with the fund, file in hand.

Your income target, recomputed on your real figures

Full simulation auto-entrepreneur / IFU / real regime with your charges, activity and growth plan — a written recommendation of regime and switching calendar.

Have my threshold computed

4. 4. In a company: why the same net costs nearly half more

In a company the fiscal floor changes nature: tax no longer strikes turnover but profit, and extracting money adds a second floor. For services, corporate tax is 26 % (art. 150 CIDTA) and dividends bear a 10 % final withholding (art. 104-I): our article Taking money out of your company details the cumulative load — 33.40 DZD taken per 100 DZD of fully distributed profit in trade and services.

The inverse computation then writes itself in one line: for 1,200,000 DZD net in dividends, taxable profit of about 1,200,000 ÷ 0.666 ≈ 1,802,000 DZD is required — about 150,200 DZD a month — before any real operating charge (accounting, premises, insurance), which come out of it first since profit is what remains after them.

The salary channel also exists — management fees paid against payslips — but it does not reduce to a multiplier: it mobilises the progressive income-tax scale published by the General Directorate of Taxes, its capped allowances, and the social-security fund varies with your stake in the capital. It is a named-person computation, not a general rule; the salary-versus-dividend arbitrage is treated in the article cited above.

And if you are a sole proprietorship under the real regime? This intermediate case exists: profit is taxed directly on the personal income-tax scale, without the dividend-withholding floor. It escapes the simple multiplier just like the salary channel — same named-person method.

5. 5. The same targeted income, three different turnovers

The full recap, for the same objective — 100,000 DZD net a month, service activity, no other charge:

Regime	Monthly turnover required	Annual turnover required	What this figure excludes
Auto-entrepreneur	≈ 103,000 DZD	≈ 1,234,000 DZD	Nothing — tax and social contribution included
Common-law IFU (12 %)	≈ 113,700 DZD	≈ 1,364,000 DZD	The social contribution, based on part of prior-year turnover
Company, real regime, paid via dividends	≈ 150,200 DZD of profit	≈ 1,802,000 DZD of profit	All real operating charges

The hierarchy looks clear — and that is precisely where the imported reasoning resurfaces. This ranking holds only for an activity with near-zero charges. Add real charges and the order shifts: the IFU keeps taking its 12 % on full turnover while the company only pays corporate tax on remaining profit. On thin margins, « the smallest tax » reverses in favour of the real regime — the point developed in our article on choosing your regime, and the reason these computations belong before incorporation, not after.

Finally, what none of those three columns measures, and which sometimes weighs more than tax: the trade register the auto-entrepreneur status does not provide, the financial statements the IFU does not produce, and the governance only a company offers. Those documents do not show up in the net-income computation — they show up on credit day or tender day.

6. 6. How to redo this computation with your own figures?

The method takes four moves, whatever your income target:

Fix the annual net target, not the monthly one

Ceilings, minimum levies and social contributions are assessed yearly. Convert a monthly target before computing anything: × 12.

Add the social contribution, divide by what remains of the dinar

Auto-entrepreneur: + 24,000 DZD, ÷ 0.995. IFU: ÷ 0.95 or ÷ 0.88 by activity — then confront the resulting tax with the 30,000 DZD floor, and remember the non-salaried contribution adds on a fraction of prior-year turnover.

In a company, start from the cumulative rate, not separate ones

Corporate tax then dividend withholding compound: 33.40 % of profit in services. Divide the target net by 0.666 — and add your real charges to the result.

Test the reversal before choosing

Rerun the computation with your estimated real charges: if margin falls below a third of turnover, redo the full comparison — the ranking can flip towards the real regime.

This page presents illustrative computations grounded in the cited texts. It is neither personalised tax advice nor a simulation of your situation: rates, floors and bases change with each finance act, and some social parameters call for verification with the funds concerned.

FAQ — Frequently asked questions

Does the auto-entrepreneur pay anything besides 0.5 % of turnover?

Under the IFU, does the 12 % tax really replace all other taxes on my income?

Why doesn't the multiplier « invoice 130 % of your net » work in Algeria?

How much can an auto-entrepreneur earn before changing regime?

Do these computations account for my charges (premises, transport, equipment)?

Sources and references

Direction générale des impôts — Le régime de l'Impôt Forfaitaire Unique (IFU), page mise à jour le 28 février 2026 : art. 282 bis (l'IFU regroupe la TLS, la TVA et l'IRG), taux de 5 % (production et vente), 0,5 % (statut auto-entrepreneur) et 12 % (autres activités, BNC), seuils de 5 000 000 DA et 8 000 000 DA, minimums de perception de 30 000 DA et 10 000 DA (art. 365 du CIDTA, art. 29 LF 2025) — Direction générale des impôts (DGI) · Verified on 22/08/2026
Décret exécutif n° 24-49 du 13 janvier 2024 modifiant et complétant le décret exécutif n° 15-289 du 14 novembre 2015 relatif à la sécurité sociale des personnes non-salariées — art. 14 : assiette au réel égale au résultat ordinaire avant impôt de l'exercice précédent ; assiette sous régime forfaitaire égale à 25 % (production et vente de biens) ou 35 % (prestations de services) du chiffre d'affaires de l'exercice antérieur ; option ouverte à l'auto-entrepreneur d'une cotisation annuelle forfaitaire de 24 000 DA — Journal officiel de la République algérienne n° 04 du 23 janvier 2024 · Verified on 22/08/2026
Code des impôts directs et taxes assimilées (CIDTA), édition 2026 — art. 104-I (retenue libératoire de 10 % sur les produits de parts sociales et d'actions), art. 150 (taux de l'IBS 19 / 23 / 26 %) — Direction générale des impôts · Verified on 06/08/2026
Loi n° 22-23 du 18 décembre 2022 portant statut de l'auto-entrepreneur — art. 2 et 3 (activités éligibles et exclusions), art. 13 (dépassement du seuil de 5 000 000 DA durant trois années consécutives : inscription obligatoire au registre du commerce pour poursuivre) — Journal officiel de la République algérienne n° 85 du 19 décembre 2022 · Verified on 03/08/2026
Direction générale des impôts — Impôt sur le revenu global, traitements et salaires : barème progressif annuel à six tranches (0 % à 240 000 DA ; 23 % ; 27 % ; 30 % ; 33 % ; 35 %) et abattements applicables aux revenus salariaux, bornés (min. 1 000 DA/mois, max. 1 500 DA/mois) — Direction générale des impôts (DGI) · Verified on 22/08/2026