Series G no. 12 (2025)IFUBy 30 June

Estimated IFU return — series G no. 12

The official form for the estimated single flat tax (IFU) return, filled in from your browser. IFU is worked out line by line, the minimum tax is checked and the payment page is prepared, in one go or in three instalments.

Everything happens in your browser: nothing you type is sent to a server or stored there. The file is shared with the site's other forms; the estimated turnover entered here reappears on the final return G no. 12 bis. All forms · The final return G no. 12 bis. You can type in French or Arabic: Arabic entries are written right to left and moved to the Arabic side of the form wherever it has a matching blank.

The filing office

The form's header: the wilaya tax directorate, your tax office and the tax collection office where you file and pay.

The year whose turnover you are estimating. The 2026 G no. 12 is due by 30 June 2026.

The taxpayer

Shown on your tax notices and earlier returns.

Tick the scheme that exempts you. Exempt turnover then goes in the “exempt” column.

Estimated turnover

What you expect to earn during the year, activity by activity. Taxable turnover and IFU are worked out for you.

The auto-entrepreneur status has a single line on the form and a minimum tax of DZD 10,000 instead of DZD 30,000.

Production and sale of goods — 5%

Services and other activities — 12%

Activities under auto-entrepreneur status — 0.5%

Profit margin (price-regulated products)

Only if you sell mass-consumption products whose price or margin is regulated or capped. This turnover is not entered in the previous table.

IFU (B) is 5% of the margin, not of turnover.

Payment and signature

Instalments are only allowed if the return is filed by 30 June, and never for the minimum tax.

Checks before filing

    Your file

    What you type stays in this browser, shared across the site's forms.