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 scales with the transaction value (1 DA per 100 DZD, i.e. ≈1% to 2% by amount band), while fixed stamp duty is a flat amount per document type (ID card, passport, driving licence…). This calculator handles proportional stamp duty only.

How much is the commercial register (registre de commerce) stamp?

Article 44 of the 2026 Finance Law (art. 155 bis of the Stamp Code) sets a fixed 4,000 DA stamp duty on the opening or modification of the commercial register. It is a fixed stamp, not computed by this proportional-stamp tool.

Tax calculators

Stamp Duty Calculator

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

Transaction or document amount

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

Total stamp duty

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Transaction amount50,000DA

100-DZD slices (or fraction)500

Price per slice (by amount band)2DA

Total stamp duty750DA

Effective rate1.5%

Effective rate1.5%%

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How it works

Enter the transaction amount or document value in Algerian dinars.
Duty = number of 100-DZD slices or fraction × 1 DA (≤30,000), 1.5 DA (≤100,000) or 2 DA (above) – on the whole amount by its band.
The slice count, applied price, 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.

Data last reviewed: 2026-07-22

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

Frequently asked questions

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About this tool

This tool computes the stamp duty on payments per the Algerian Stamp Code as rewritten by the 2025 Finance Law (art. 100-I): 1 DA per 100-DZD slice or fraction up to 30,000 DZD, 1.5 DA between 30,001 and 100,000 DZD, and 2 DA above – the slice price applies to the whole amount by its band, with a 5-DZD minimum and exemption up to 300 DZD. Electronic payment is fully exempt. This reading matches the stamps printed on real Sonelgaz and water invoices exactly.