What's the difference between IFU and IBS?

IFU is a simplified flat tax (0.5% of turnover) for individuals under a given ceiling, replacing both VAT and IRG. IBS is a corporate profit tax (19%/23%/26%) computed on the real accounting result after tax add-backs.

Does a freelancer pay VAT on top of IFU?

No. The auto-entrepreneur regime is subject to a single flat tax (0.5% of turnover plus a fixed CASNOS contribution) that fully replaces VAT and IRG.

Do these calculators cover every tax exemption?

They apply the general rule for each tax. Special cases, like the IBS exemption for start-ups or activities excluded from IFU, are detailed in each calculator's own FAQ.

When does my turnover become too high for IFU?

Once you exceed the IFU ceiling (8 million DA, or 5 million for auto-entrepreneurs), you switch to the real or simplified regime from the following year, becoming liable for VAT and IRG instead of the single flat tax.

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Tax calculators

Algerian tax calculators: calculate global income tax IRG accurately against the latest official brackets.

Guide to tax calculators in Algeria

The tax calculators cover the regimes that affect individuals and businesses most: global income tax (IRG) withheld from salaries on a progressive scale, value-added tax (VAT/TVA) at its three rates, the simplified flat-rate tax (IFU) for freelancers and small activities, corporate income tax (IBS) by activity and region, and the proportional stamp duty on invoices and contracts. Each calculator applies the official 2026 Finance Law rate or bracket directly to your amount.

Which tool fits your situation?

Employee who wants to know the tax withheld from their salaryIRG calculator
Merchant or service provider subject to VATVAT calculator
Entrepreneur or small activity with limited turnoverIFU calculator
Registered specifically under the auto-entrepreneur regimeAuto-entrepreneur calculator
Company owner who wants to know the tax on profitsIBS calculator
You're drawing up an invoice, contract, or vehicle registration cardStamp-duty calculator

IRG Calculator

Calculate Algerian income tax (IRG) using the official 2026 progressive tax brackets

DGI

VAT Calculator

Calculate VAT and convert between ex-VAT and VAT-inclusive amounts in Algeria.

DGI

IFU Calculator

Calculate the IFU lump-sum tax (unified 0.5%) on your annual turnover.

DGI

IBS Calculator (Corporate Income Tax)

Calculate Algerian corporate income tax (IBS) by activity type (19% / 23% / 26%) and region, per the 2026 Finance Law

DGI

Auto-Entrepreneur Calculator

Calculate what you pay (IFU + CASNOS) and what remains as an auto-entrepreneur.

DGI

Stamp Duty Calculator

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

DGI

What are the numbers based on?

All rates and brackets come from the official 2026 Finance Law guide (Direction Générale des Impôts, DGI), plus the Stamp Code for the proportional duty. Each regime has its own turnover ceiling and minimum tax, detailed in each calculator.

Frequently asked questions

Official links

DGI — Direction Générale des Impôts

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