What is stamp duty (droit de timbre)?

Stamp duty is a tax levied by the state on legal and commercial documents and transactions. It comes in two types: fixed stamp duty (a flat fee per document type) and proportional stamp duty (a percentage of the transaction value). This calculator handles proportional stamp duty.

When does proportional stamp duty apply?

It applies to commercial invoices, commercial papers (bills of exchange, promissory notes), notarial deeds, vehicle registration certificates (carte grise), and various administrative documents. Any document involving a monetary amount may be subject to this duty.

Who pays the stamp duty?

The duty is generally borne by the party who issues or requests the document. For commercial invoices, the seller pays; for notarial deeds, the parties agree or the buyer pays; for administrative documents, the applicant pays.

How does the minimum stamp duty work?

If the amount exceeds 300 DZD (the exemption threshold) but the calculated duty is less than 5 DZD, the 5 DZD minimum applies. Amounts not exceeding 300 DZD are fully exempt.

Are there any stamp duty exemptions?

Yes, several categories are exempt: amounts not exceeding 300 DZD, civil status documents, military service documents, life insurance contracts, and legal aid documents. The full list is in the Stamp Code.

What is the difference between proportional and fixed stamp duty?

Proportional stamp duty is calculated as a percentage of the transaction value (1%, 1.5%, 2% progressively), while fixed stamp duty is a flat amount per document type (ID card, passport, driving licence…). This calculator handles proportional stamp duty only.

Tax calculators

Stamp Duty Calculator

Calculate the proportional stamp duty on invoices, contracts and transactions — per the Algerian Stamp Code and Finance Law 2025.

Per the Finance Law · 2026

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Transaction or document amount

Value of the invoice, contract or transaction in Algerian dinars (DZD)

Total stamp duty

597DA

Bracket 1% (300–30,000 DZD)50%

Bracket 1.5% (30,001–100,000 DZD)50%

Transaction amount50,000DA

Bracket 1% (300–30,000 DZD)297DA

Bracket 1.5% (30,001–100,000 DZD)300DA

Bracket 2% (> 100,000 DZD)0DA

Total stamp duty597DA

Effective rate1.2%

Effective rate1.2%%

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How it works

Enter the transaction amount or document value in Algerian dinars.
The duty is calculated progressively: 0% up to 300 DZD, 1% (300–30,000), 1.5% (30,001–100,000), 2% (> 100,000).
Each bracket's contribution, total duty, and effective rate are shown instantly.

Sources: Stamp Code (ordonnance 76-103, as amended) — Finance Law 2025 — Direction générale des impôts (DGI) — JORADP.

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

Frequently asked questions

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