What are the rental-income tax rates?

In the libératoire regime (annual rent ≤ 1,800,000 DA): 7% for housing, 15% for unfurnished commercial/professional premises (and contracts with companies), 15% for industrial land, 10% for agricultural land (art. 104).

What happens above 1,800,000 DA per year?

The provisional regime applies: 7% on the gross rent as a down payment, then credited against the final global-income tax (IRG) with a 25% abatement for housing income (art. 85), via an annual G n°1 declaration.

Are there any exemptions?

Yes: a prêt-à-usage (free rental) between first-degree ascendants and descendants (parents and their children) is exempt. Contracts between siblings or between grandparents and grandchildren do not qualify (art. 42).

How do you declare and pay?

Via the G n°51 declaration within the first 20 days of the month/quarter after collecting the rent, at the tax centre of the property's location. Above the threshold, an annual G n°1 declaration is added, by 30 June. Late: 10% penalty + 3%/month (max 25%).

Real estate

Rental-income tax calculator (IRG revenus fonciers)

Calculate the rental-income tax in Algeria (IRG revenus fonciers): 7% housing, 15% commercial, by annual rent (art. 104).

Per the Finance Law · 2026

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Monthly rent

The gross monthly rent agreed (we compute annual × 12).

Rental type

Annual tax

25,200DA

Monthly rent30,000DA

Annual gross rent360,000DA

Tax regimeLibératoire (≤ 1,800,000 DA/yr)

Rate7.0%

Annual tax25,200DA

Monthly equivalent2,100DA

NoteA prêt-à-usage (free loan of use) between first-degree ascendants and descendants (parents and children) is exempt (art. 42).

Monthly equivalent2,100DA

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How it works

Enter the monthly rent and the rental type (housing/commercial/industrial land/agricultural).
We compute the annual gross rent and determine the regime by the 1,800,000 DA threshold.
We apply the right rate (7/15/15/10% libératoire or 7% provisional) to show the annual tax and its monthly equivalent.

Sources: Direct Taxes Code (art. 104 + arts. 42/43/85) · General Directorate of Taxes (moussahamatic simulator).

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

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The rental-income tax (IRG revenus fonciers) is levied on the annual gross rent received by the landlord (no charge deduction). This tool computes the tax by the rental's type and amount.

Two regimes by the 1,800,000 DA/year threshold: the **libératoire** regime (annual rent ≤ 1,800,000 DA) – 7% housing, 15% commercial/professional, 15% industrial land, 10% agricultural land; and the **provisional** regime (above 1,800,000 DA) – 7% as a down payment, credited against the final global-IRG assessment (with a 25% abatement for housing). Indicative result.