Algeria capital gains tax calculator

An individual's property gains and covered securities gains pay a final (libératoire) IRG of 15%. A securities gain that the taxpayer commits to reinvest by 31 December of the following year pays 5%; that deadline dates from the 2025 disposal year, and before it the 5% rate carried no statutory deadline. There is no progressive scale for these gains and no annual allowance.

The gain is the sale price less the recognised cost. The sale price is reduced by the registration duties and justified sale costs, and the acquisition price is increased by acquisition, maintenance and improvement costs within 30% of it. Where the acquisition price cannot be established, the 2026 law deems it 40% of the sale price and allows no costs. The resulting gain is then reduced by the article 79 holding abatement before the 15% applies.

Article 79 of the code des impôts directs et taxes assimilées gives the taxable gain a 5% abatement for each year of possession from the third year on, capped at 50%. The official form counts the three years date to date, so the first 5% attaches on the third anniversary of possession and the 50% ceiling is reached after twelve completed years. It reduces the gain, not the rate.

Property and securities rates. Article 11 of the loi de finances 2026 rewrote article 104 of the code des impôts directs et taxes assimilées but left point 5 unchanged, so the 15% final IRG on property gains (article 77) and on gains from shares, social parts or assimilated securities (article 77 bis), the 5% reinvested-gain rate, the reinvestment commitment deadline and the 50% sole-residence reduction continued unchanged. Article 9 added the 40% deemed acquisition price for property whose cost cannot be established. Current DGI guidance confirms the 15% rates and the 50% reduction. Sources: https://dgb.mf.gov.dz/wp-content/uploads/2026/01/LF-2026.pdf and https://www.mfdgi.gov.dz/fr/particuliers/irg-plus-values-de-cession-a-titre-onereux-des-immeubles-batis-ou-non-batis

Property cost base. Article 78 of the code des impôts directs et taxes assimilées (as amended by article 24 of the loi de finances 2022) computes the taxable gain as the positive difference between (a) the sale price reduced by the duties and taxes paid and by the duly justified costs borne by the seller on the sale, and (b) the acquisition price or creation value increased by the duly justified acquisition, maintenance and improvement costs within 30% of that acquisition price or creation value. Where the property comes from a donation or a succession, the market value at the date of the donation or succession replaces the acquisition price. The official form Série G n°17 lays the computation out as plus-value dégagée (F) = ((A - B - C) - (D + E)), where A is the sale price, B the duties and taxes, C other justified costs, D the acquisition price and E the acquisition, maintenance and improvement costs capped at 30% of D. Source: https://www.mfdgi.gov.dz/files/521/Formulaires-de-declaration/56/GN17-IRG---plus-values-de-cessions

Property holding-period abatement. Article 79 of the code des impôts directs et taxes assimilées: le revenu imposable bénéficie d'un abattement de l'ordre de 5% par an, à compter de la troisième (3) année de la date d'entrée en possession du bien cédé, et ce, dans la limite de 50%. The abatement reduces the taxable gain, not the rate. The official form Série G n°17 states that the three-year period is counted date to date, so the threshold is the third anniversary of possession: the day before the third anniversary no abatement is due, on the third anniversary 5% attaches, and the 50% ceiling is reached after twelve completed years (5% x (years - 2), capped at 50%). Source: https://www.mfdgi.gov.dz/files/521/Formulaires-de-declaration/56/GN17-IRG---plus-values-de-cessions

Deemed acquisition price. Article 9 of the loi de finances 2026 added to article 78: lorsque le prix d'acquisition ou de création d'un bien ne peut être déterminé, la valeur d'acquisition ou de création dudit bien est fixée forfaitairement à quarante pour cent (40%) du prix de vente, aux fins de calcul de l'imposition y afférente. Current DGI guidance adds that where the 40% deemed value applies no acquisition, maintenance or improvement costs are taken into account, even if documented. Source: https://www.mfdgi.gov.dz/fr/particuliers/irg-plus-values-de-cession-a-titre-onereux-des-immeubles-batis-ou-non-batis

Main residence. A sale of a dwelling in a collective or individual building constituting the seller's sole property and principal residence benefits from a 50% reduction of the tax (article 104 of the code des impôts directs et taxes assimilées, as amended by article 8 of the loi de finances 2025). It is a reduction of the tax, not an exemption and not a reduction of the gain; the calculator applies it per sale as a toggle and asks separately whether the dwelling is in a collective building, because that distinction governs 2022 to 2024. Source: https://dgb.mf.gov.dz/wp-content/uploads/2025/01/Loi_finances_2024_N_084.pdf

Securities and the 5% reinvestment rate. Gains on shares, social parts or assimilated securities (article 77 bis) are IRG at 15%, libératoire d'impôt. The reduced rate of 5% applies if the taxpayer undertakes to reinvest the amount of the realised gain by 31 December of the year following the year of the sale; the commitment must be attached to the G n° 17 bis filing (article 104 of the code des impôts directs et taxes assimilées, as amended by article 8 of the loi de finances 2025). Failing to honour the commitment within the deadline triggers a call of the difference between the tax due and the tax paid, plus a 25% surcharge. Reinvestment means the acquisition of shares, social parts or assimilated securities by subscription to the capital of one or more companies. DGI circular n° 01/MF/DGI/FL.2025 of 5 February 2025 sets out the supporting documents and the seller company's register. Source: https://dgb.mf.gov.dz/wp-content/uploads/2025/01/Loi_finances_2024_N_084.pdf ; circular explained at https://globaltaxnews.ey.com/news/2025-1144

Losses. The statutes define each disposal's taxable amount as a positive difference (article 78 for property, article 79 bis for securities) and provide no netting of a loss on one disposal against a gain on another, and no carryforward of a capital loss to a later year. This calculator therefore taxes each profitable disposal on its own and gives a loss sale no relief; a loss sale must still be declared. The code carries no general private capital-gains loss pool for individuals. Sources: https://www.mfdgi.gov.dz/fr/particuliers/irg-plus-values-de-cession-a-titre-onereux-des-immeubles-batis-ou-non-batis and https://globaltaxnews.ey.com/news/2025-1144

Filing and exemptions. Property gains are declared and paid on form Série G n° 17 within 30 days of the date of the sale deed (article 80); securities gains on form Série G n° 17 bis within 30 days of the disposal, filed with the tax office of the registered office of the company whose securities were transferred (article 80, as amended by article 5 of the loi de finances 2025). A declaration is required even where no gain is realised and where a capital loss arises (article 80 quater, added by article 6 of the loi de finances 2025). Gains from a succession's property sold to liquidate indivisible rights are excluded where impossibility of division is justified, and gains under Mourabaha and Ijara Mountahia Bitamlik financing are excluded (article 80 ter). The calculator lists these exemptions but does not test the facts that establish them. Sources: https://dgb.mf.gov.dz/wp-content/uploads/2025/01/Loi_finances_2024_N_084.pdf and https://www.mfdgi.gov.dz/fr/particuliers/irg-plus-values-de-cession-a-titre-onereux-des-immeubles-batis-ou-non-batis

Crypto and funds: provisional. The official texts cover actions, parts sociales ou titres assimilés and publish no crypto-asset or ETF-specific provision. Crypto is not mapped to assimilated securities here: a crypto disposal is left outside the calculation with a warning to confirm the position with the DGI. Fund units and ETFs are treated as assimilated securities only where they are legally titres assimilés; the classification is provisional. Source: https://www.mfdgi.gov.dz/fr/particuliers/irg-plus-values-de-cession-a-titre-onereux-des-immeubles-batis-ou-non-batis