Algeria is a sovereign state in North Africa on the Mediterranean coast. The capital and most populous city is Algiers, located in the far north of the country. With an area of 2,381,741 square kilometers (919,595 sq mi), Algeria is the tenth-largest country in the world and the largest in Africa. Algeria is bordered to the northeast by Tunisia, to the east by Libya, to the west by Morocco, to the southwest by the Western Saharan territory, Mauritania, and Mali, to the southeast by Niger, and to the north by the Mediterranean Sea.
Corporate tax rate: 19% (production of goods), 23% (services, tourism), 26% (trade)
Alternate Taxation: 12% (services), 6% (sales) and no VAT for businesses below 30 million DZD
Personal tax rate: 15%
Capital gains tax: 18%
Tax residence: 183 days rule or owning or renting a house for at least one year or performing a professional activity in Algeria whether salaried or not: world income is taxed with some exceptions.
CFC Rules: No
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