Regularise your Algerian tax position before 31 December 2026, with the right scheme

Article 93 at 8%, Article 122 at 70% of the principal, or both: we read your position, calculate, prepare the returns and follow the file through to the receipt and the cancellation decision.

Keywords for this page

Article 93: 8% discharging Article 122: 30% reduction deadline 31/12/2026 collection statement documented declared amount 70% payment schedule cancellation decision eligibility and exclusions
The offer. Algeria's Finance Law for 2026 opens two schemes until 31 December 2026: voluntary regularisation at 8% for sums never declared (Article 93), and the write-off or settlement of tax debts already recorded (Article 122: penalties cancelled and 30% off the principal). We determine which scheme applies to each sum, calculate what you will pay, prepare the returns and the schedule, and follow the file through to the receipt and the cancellation decision.

1. Who is this support for?

Businesses and individuals in one of these situations:

  • old tax debts recorded by the collector, inflated by penalties and surcharges;
  • income or tax bases never declared, or declared below real activity;
  • a reassessment notified in 2026 after a tax audit;
  • an activity carried on without registration with the tax administration.
Your situationSchemeWhat you pay
Sums never declared (taxes due at 31/12/2025)Article 938% of the declared amount, at filing
Recorded debts from 2011 and earlierArticle 122Nothing: automatic write-off
Recorded debts from 2012 to 2025Article 12270% of the principal, penalties cancelled, in one go or by instalments
2026 individual audit assessmentArticle 93 (since the order of 03/06/2026) or Article 122To be compared on figures

2. What does the support include?

  1. Written review: reading your collection statement at 31/12/2025, allocating each sum between Article 93 and Article 122, checking eligibility against the texts and the DGI's published list.
  2. Calculation: the Article 93 amount rebuilt and documented; principal, penalties and the 70% share for Article 122; a figures-based comparison where both routes are open.
  3. Preparation of the returns on the official forms, and of a payment schedule that fits your cash flow and the 31 December 2026 cut-off.
  4. Follow-up until the stamped copy and receipt (Article 93) and the individual cancellation decision (Article 122) are issued.
  5. Retention file: the note justifying the amounts, to keep with the official documents.

3. How does the engagement run?

StepWhat you provideWhat we do
1. First exchange (free)Your situation in a few linesWe tell you whether one of the schemes applies, and which
2. ReviewCollection statement at 31/12/2025, bank statements, returns filedAllocation 93 / 122, calculations, eligibility
3. PreparationApproval of the amountsReturns, schedule, supporting note
4. Filing and paymentFiling and payment at the tax office, by you or your representativeSupport and checking of the documents issued
5. Follow-upReceipts for each instalmentFollow-up until the cancellation decision

Both schemes close on 31 December 2026. The earlier the file starts, the more the Article 122 instalments can be spread.

4. What we do not do

  • No outcome is guaranteed. Eligibility and cancellation are decided by the tax administration.
  • We do not regularise funds of illicit origin: they are excluded by Article 9 of the order of 24 February 2026, and we decline such files.
  • Litigation representation before appeal committees or the administrative court is not included.
  • Payment is made by you at the tax office: we do not handle funds.

One point remains open in the texts: the exact nature of the Article 93 "declared amount". Our note sets it out, with the assumption used and its justification.

31 December is getting close

Describe your situation in a few lines. Reply within 24 hours, with the scheme that applies and a quote.

Frequently asked questions

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