What is the IFU lump-sum tax?

IFU is a simplified flat tax that consolidates the Local Solidarity Tax (TLS), VAT, and IRG into a single payment (Art. 282 bis). It applies to individuals whose annual turnover does not exceed 8 million DA (5 million DA for auto-entrepreneurs).

What is the IFU rate?

The IFU applies a unified rate of 0.5% of turnover, regardless of activity (per the 2026 Finance Law guide). The activity type does not change the rate, but it sets the minimum tax (30,000 DA general regime, 10,000 DA for auto-entrepreneurs) and the eligibility threshold.

What is the minimum tax?

IFU cannot be less than 30,000 DA per year (10,000 DA for auto-entrepreneurs). This minimum must be paid in full when filing – it cannot be split into instalments.

How and when is it paid?

When filing the provisional declaration Form G No. 12 (by 30 June at the latest): paid either in full, or in three instalments – 50% by 30 June, 25% from 1–15 September, and 25% from 1–15 December. The final declaration (Form G No. 12 bis) is filed before 20 January of the following year.

Which activities are excluded from the IFU regime?

Several activities are excluded, including import for resale, wholesale trade, real estate development, public works and construction, medical clinics and laboratories, rated hotels, travel and advertising agencies, and large-format retail (Art. 282 ter).

What happens if turnover exceeds the threshold?

If turnover exceeds 8 million DA (or 5 million DA for auto-entrepreneurs), the taxpayer moves to the standard or simplified tax regime from the following year. Certified start-up companies are also exempt from IFU for 4 years.

IFU Tax Calculator Algeria 2026 – unified 0.5%

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Annual turnover

DA

Total sales or revenue collected during the year

Activity type

Year

IFU due

30,000DA

After-tax amount98%

IFU due3%

Turnover1,200,000DA

Applied rate0.5%

Computed tax6,000DA

Minimum tax applied30,000DA

IFU due30,000DA

After-tax amount1,170,000DA

Effective rate2.5%

PaymentPayable in full when filing (by 30 June)

IFU regime ceiling8,000,000 DA

Ceiling utilization100.0%

After-tax amount1,170,000DA

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How it works

Apply the unified 0.5% rate to turnover.
Compare to the minimum (30,000 DA, or 10,000 DA for auto-entrepreneurs) and use whichever is higher.
Pay in full or in three instalments (50/25/25 – 30 June · September · December). Annual turnover must not exceed 8 million DA (5 million DA for auto-entrepreneurs).

Sources: General Directorate of Taxes (DGI) – IFU regime (Art. 282 bis et seq. of CIDTA) · 2026 Finance Law.

Hsabet is not affiliated with any of these official organizations – cited for reference only.

Frequently asked questions

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The IFU calculator determines the lump-sum flat tax (Impôt Forfaitaire Unique) due on your annual turnover in Algeria. The rate is unified: 0.5% of turnover, regardless of activity. The activity type sets the minimum tax and the eligibility threshold: this regime applies to individuals whose annual turnover does not exceed 8 million DA (5 million DA for auto-entrepreneurs).

The calculator enforces the minimum tax (30,000 DA, or 10,000 DA for auto-entrepreneurs) by applying whichever is higher – the computed tax or the minimum – and shows the payment schedule: 50% due by 30 June, then 25% in September and 25% in December. Enter your turnover and activity type to see your IFU liability.

IFU Calculator