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Algeria: Tax provisions in finance law for 2019

Algeria: Tax provisions in finance law for 2019

The Finance Act (loi de finance) for 2019 was published in the official journal in late December 2018.


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The Finance Act—known as loi n° 18-18 du 27 décembre 2018 portant loi de finances pour 2019—includes tax provisions relating to:

  • Limitation of the deduction of certain expenses included in the calculation of net income
  • Taxation of capital gain following the capital reassessment
  • Broadening the scope of activities to be included in “Table 12”
  • Introduction of a penalty regime for certain tax noncompliance
  • Tax treatment of sales of drinking water
  • Introduction of a new tax for electronic commerce transactions
  • Reduction of the value added tax (VAT) rate for plastic film for the agricultural sector
  • Enhancement of penalties for a failure to submit transfer pricing documentation
  • Import duties relating to renewable energy
  • Exemption from certain customs duties and taxes for airline company purchases and repairs
  • Expansion of tax exemptions for financial products
  • Establishment of a documentation requirement for producers of goods

Read a January 2019 report (French) [PDF 86] prepared by the KPMG member firm in Algeria

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