Here is a breakdown of the 2026 personal income tax brackets for Algeria, shown in DZD.
| Taxable income | Rate |
|---|---|
| د.ج0 – د.ج240,000 | 0% |
| د.ج240,000 – د.ج480,000 | 23% |
| د.ج480,000 – د.ج960,000 | 27% |
| د.ج960,000 – د.ج1,920,000 | 30% |
| د.ج1,920,000 – د.ج3,840,000 | 33% |
| Over د.ج3,840,000 | 35% |
How brackets work
A progressive bracket system only taxes the portion of income that falls inside each band at that band's rate — not your entire income at the top rate you reach. For example, if the first د.ج240,000 of income is taxed at a lower rate, only income above that threshold is taxed at the next rate up.
Worked example: د.ج960,000 income
- د.ج240,000–د.ج480,000 at 23% → د.ج55,200
- د.ج480,000–د.ج960,000 at 27% → د.ج129,600
- Total estimated tax: د.ج184,800 (19.3% effective rate)
This is the estimated tax before any deductions or credits are applied — see the deductions guide for what could lower this further. Run your own numbers with the calculator above to see exactly how much of your income falls into each bracket.
Always verify current-year brackets with Algeria's tax authority before filing.