™IBS Calculator (Corporate Income Tax)
Calculate Algerian corporate income tax (IBS) by activity type (19% / 23% / 26%) and region, per the 2026 Finance Law
Per the Finance Law · 2026
Accounting profit before tax (revenue minus expenses).
Added back to compute taxable profit (fines, IBS, directors' personal expenses…).
IBS (corporate income tax)
950,000DA
IBS (corporate income tax): 950,000 DA
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How it works
Taxable profit = book profit + non-deductible expenses added back.
Rate depends on activity: 19% production, 23% construction and tourism, 26% other.
IBS = taxable profit × rate (50% rate reduction applies in southern wilayas).
Sources: 2026 Finance Law · General Directorate of Taxes (DGI) · Official Gazette.
DGI — Direction Générale des Impôts (opens in a new tab)- Journal Officiel — Loi de Finances (opens in a new tab)
Hsabet is not affiliated with any of these official organizations – cited for reference only.
Frequently asked questions
Related calculators
This tool calculates the corporate income tax (IBS – Impôt sur les Bénéfices des Sociétés) payable by legal entities in Algeria. The tax is applied to taxable profit at 19% for industrial production, 23% for public works, construction, and tourism, and 26% for other activities (trade and services), in accordance with the 2026 Finance Law.
Taxable profit is derived from book profit by adding back non-deductible expenses (fines, IBS itself, personal expenses of directors…). Certified start-ups are exempt, and non-resident foreign companies are subject to a 30% withholding tax.