IBS Calculator (Corporate Income Tax)

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.