Two figures, and the larger one wins
The single flat tax is computed by applying a rate to turnover. The administration then compares that result with a floor amount — the minimum assessment — and keeps the higher of the two. It is this second figure that surprises: an auto-entrepreneur invoicing 1,000,000 DA computes 5,000 DA and pays 10,000 DA.
The calculator therefore always displays both amounts and states which one was kept. As long as the proportional tax stays below the floor, raising turnover changes nothing: a flat zone worth knowing about when starting out.
Three rates, three situations
An auto-entrepreneur registered with ANAE is taxed at a single rate of 0.5%, whatever the activity. The general regime, by contrast, separates production and sale of goods, taxed at 5%, from services, taxed at 12%. The gap is large and it does not follow your preference: it follows what your activity code says.
This is where the CNRC nomenclature comes in: a poorly chosen corporate purpose places you in the wrong bracket, and the mistake is paid for every year. Check your code before arguing about the rate.
The two thresholds that end the regime
Auto-entrepreneur status closes above 5,000,000 DA of turnover. The IFU itself closes above 8,000,000 DA: beyond that lies the actual-profit regime, with VAT, SCF-compliant accounting and periodic returns.
Both thresholds are assessed on the year just ended. Crossing them late in the year leaves only weeks to organise the change — which is why they are worth watching during the year rather than discovering on an assessment notice.
Frequently asked questions
Read next
- It is not your turnover that decides your legal form
- From flat rate to actual profit: a change prepared a year ahead
- Auto-entrepreneur in Algeria: status, taxation and limits
- 100,000 DA net a month: the turnover you need
A figure that surprises you?
A calculator gives an order of magnitude, not a decision. If the gap with your actual situation puzzles you, the first one-hour consultation is free.