Algeria's 8% voluntary tax regularisation: who qualifies, on what amount, before 31 December 2026

BENSAID Farouk — Financial Expert 2 November 2026 9 min read Updated: November 2026

In short: Article 93 of Algeria's Finance Law for 2026 opens an exceptional scheme until 31 December 2026: an individual or company whose tax position is irregular declares an amount, pays a single discharging tax of 8% at filing, and faces no tax penalties or prosecution for the sums declared. The order of 24 February 2026 sets the procedure: a simplified return in two copies at the tax collection office, payment in one go, a stamped receipt. Since the order of 3 June 2026, individual assessments issued in 2026 after a tax audit are also covered. One point the texts leave open: what exactly the "declared amount" is. That is where the quality of a regularisation is decided.

Keywords in this article

8%, discharging, no penalties deadline: 31 December 2026 taxes due at 31/12/2025 simplified return in two copies paid in one go at filing receipt stamped by the tax collector 2026 audit assessments: eligible no supporting documents required

1. 1. What exactly does Article 93 of the 2026 Finance Law provide?

Law no. 25-17 of 14 December 2025 on the Finance Law for 2026 (Official Journal no. 88 of 31 December 2025) creates, in its Article 93, "an exceptional voluntary tax regularisation scheme", with a filing deadline of 31 December 2026.

The mechanism has three parts, all written into the law:

  • a simplified return stating the amount on which a single discharging tax is applied;
  • a rate of 8%, applied without tax penalties;
  • protection: no proceedings may be brought against the filer for the sums declared, neither by forced collection nor in court.

The procedure was set by an order of the Minister of Finance of 24 February 2026 (Official Journal no. 19 of 12 March 2026), supplemented by an order of 3 June 2026 (Official Journal no. 50 of 15 July 2026).

ItemRuleText
Rate8% of the declared amount, dischargingFL 2026, Art. 93; order of 24/02/2026, Art. 6
Taxes coveredAll taxes, duties and levies due at 31/12/2025Order of 24/02/2026, Art. 2
ExtensionIndividual assessments issued in 2026 after a tax audit carried out in 2026 or earlierOrder of 03/06/2026, Art. 1
ReturnOne or more simplified returns, on the annexed form, in two copiesOrder of 24/02/2026, Arts. 4 and 5
PaymentAt filingOrder of 24/02/2026, Art. 6
Deadline31 December 2026FL 2026, Art. 93

2. 2. Who can regularise their tax position at 8%?

The law targets individuals and legal entities resident in Algeria whose position with the tax administration is irregular. Article 3 of the order of 24 February 2026 describes three situations, each covering individuals with a tax domicile in Algeria and legal entities under Algerian law:

Situation (order, Art. 3)Typical example
Not registered with the tax administrationBusiness run with no tax ID and no declaration of existence
Registered, but has not met filing and payment obligationsRegistered taxpayer who stopped filing
Returns understating the tax baseCompany that files, but below its real activity

The tax directorate's (DGI) notice specifies that eligible legal entities include commercial and civil companies, public bodies and cooperatives.

The same notice also publishes a list of exclusions broader than the order's: companies under the Large Enterprises Directorate, turnover of at least DZD 2 billion at 31/12/2025, companies with foreign capital, among others. We cover them in a dedicated article, because they do not appear in the texts published in the Official Journal that we read.

3. 3. What does the "declared amount" taxed at 8% actually cover?

This is the question the texts leave open. The law refers to the amount on which the single tax is applied. The return form annexed to the order has only two lines: "amount declared for voluntary regularisation" and "single discharging tax due (8% of the declared amount)". The DGI notice speaks of "undeclared sums".

Neither the law, nor the order of 24 February 2026, nor the order of 3 June 2026 says whether this amount is concealed turnover, profit, income or funds held. Nor do they split it by tax.

Our method (professional practice, not a regulatory rule). Before filling in the amount, we rebuild the sums year by year from actual receipts (bank statements, cash, invoices) and record the reasoning in a note kept with the receipt. Article 93 protects "the sums declared": too low an amount leaves the rest outside the regularisation, and a poorly supported amount is hard to defend later.

Illustrative example: a trader estimates undeclared sums for 2023 to 2025 at DZD 6,000,000. The discharging tax is 6,000,000 × 8% = DZD 480,000, paid at filing.

Unsure what amount to declare?

Rebuilding the sums involved, choosing between Article 93 and Article 122, and a written note to keep with the receipt.

Prepare my regularisation

4. 4. How is the regularisation return filed at the tax office?

The order of 24 February 2026 sets out a short path:

  1. Complete the simplified return on the form annexed to the order (Art. 4). The DGI publishes a fillable version on mfdgi.gov.dz. Several returns may be filed.
  2. File it in two copies at the tax collection office for the tax domicile (individual) or registered office (company) (Art. 5).
  3. Pay the 8% at filing (Art. 6). The DGI notice adds: in a single payment.
  4. Receive a copy of the return and the payment receipt, stamped by the tax collector (Art. 7).

According to the DGI notice, no supporting documents are required at filing. A dedicated unit answers questions at dgi.tasswiya@mf.gov.dz.

5. 5. What does regularisation guarantee, and what does it not cover?

Article 8 of the order of 24 February 2026 provides that filing under the scheme discharges the filer from all related tax obligations and from any other proceedings, for the sums declared.

CoveredNot covered
The sums entered on the returnSums not declared
Taxes due at 31/12/2025 on those sums2026 transactions, except audit assessments
Tax penalties and proceedings relating to those sumsSums from money laundering linked to terrorist financing, corruption or prohibited activities (order, Art. 9)
2026 individual assessments from an audit (since the order of 03/06/2026)Tax debts already recorded: they fall under Article 122

6. 6. What should be checked before filing a regularisation return?

The scheme is easy to file, which is exactly what makes a rushed preparation risky. The four checks we run before any filing (professional practice, adapted to each case):

  1. The right scheme. Sums never declared fall under Article 93. A debt already notified and recorded by the collector falls under Article 122 (30% reduction and penalties cancelled). Many businesses have both.
  2. Eligibility. Check the DGI's list of exclusions, and ask the tax office for written confirmation when in doubt.
  3. The amount. Rebuilt and documented, as described above.
  4. Cash. The 8% is paid in one go at filing: the order provides for no instalments.

Disclaimer. This article sets out the texts in force on 2 November 2026. It is neither legal advice nor personalised tax advice, and guarantees no decision by the administration. Each situation must be reviewed on its documents.

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Sources and references

BENSAID Farouk ProfitPilot

BENSAID Farouk

Financial & Economic Research Consultant — ProfitPilot NextGen Consulting

Certified sole trader and expert in financial studies, risk analysis and market research for SMEs, startups and investors in Algeria. View full profile