What is the property capital-gains rate?

15% libératoire on the taxable gain (art. 104-5). It is reduced by 50% if the sold property is the seller's unique property and principal residence (art. 104-5-a).

How is the taxable gain calculated?

Gain = sale price − acquisition price − justified costs (up to 30% of the acquisition price). If the acquisition price is unknown, it is set forfaitairement to 40% of the sale price, with no cost deduction (art. 78).

Does the amount fall with the holding period?

Yes: the gain gets a 5%-per-year abatement from the 3rd year of holding, capped at 50% (art. 79). From 12 years of holding onward, the gain is reduced by 50%.

When am I exempt from capital-gains tax?

When selling a property from a succession to liquidate the joint ownership, where partition is materially or legally impossible, and under Mourabaha / Ijara Mountahia Bitamlik financing contracts (art. 80 ter). The G n°17 declaration remains mandatory even with no gain.

Real estate

Property capital-gains tax calculator

Calculate the capital-gains tax on a property sale in Algeria: 15% on the gain, holding-period abatement, and a 50% reduction for a unique principal residence (art. 77-80).

Per the Finance Law · 2026

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Sale price

The price at which you sell the property.

Acquisition price

The price you bought it for. Leave 0 if unknown: set forfaitairement to 40% of the sale price.

Holding period (years)

per year

Since acquiring the property. 5% abatement per year from the 3rd year (max 50%).

Justified costs and improvements

Registration duties, maintenance and improvement with invoices (up to 30% of the acquisition price; not counted under the forfait valuation).

Property nature

Capital-gains tax

382,500DA

Sale price8,000,000DA

Acquisition price5,000,000DA

Capital gain3,000,000DA

Holding abatement15.0%

Taxable base2,550,000DA

Rate15.0%

Capital-gains tax382,500DA

NoteJustified costs (registration, maintenance, improvement) are deducted up to 30% of the acquisition price (art. 78).

NoteExempt: the sale of an inherited property to liquidate the indivision (partition impossible), and Mourabaha / Ijara Mountahia Bitamlik financing contracts (art. 80 ter).

Capital gain3,000,000DA

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How it works

Enter the sale price, the acquisition price (or 0 if unknown), the holding period, the costs, and the property nature.
We compute the gain (sale − acquisition − costs) and apply the holding-period abatement.
We apply 15% (minus 50% for a unique principal residence) to show the tax due.

Sources: Direct Taxes Code (arts. 77-80 and 104-5) · 2025 and 2026 finance laws · General Directorate of Taxes.

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

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The capital-gains tax is levied on the gain from selling a built or non-built property by an individual (sale at title civil, outside professional activity). Taxable gain = sale price − acquisition price − justified costs (up to 30% of the acquisition price).

If the acquisition price is unknown (old or inherited property), it is set forfaitairement to 40% of the sale price (no cost deduction). The gain gets a 5%-per-year abatement from the 3rd year of holding (capped at 50%). The rate is 15% libératoire, reduced by 50% if the property is the unique property and principal residence. Indicative result.