VATupdate

VAT rates in Algeria

Quick overview

Standard Rate Reduced Rate Other Rates
19% 9%

The local name for VAT in Algeria is Taxe sur la Valeur Ajoutée (TVA).

There are basically 2 VAT rates in Algeria:

  • Standard VAT rate is 19%
  • Reduced VAT rate of 9%

Recent developments

For more information about (recent) rate change developments in Algeria, please click HERE.

Standard rate: 19%

This rate applies for all transactions that take place in Algeria, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Reduced rate: 9%

Examples of goods and services taxable at 9%

  • Supply of natural gas for a consumption if below 2,500 thermal units/quarter
  • Supply of low-voltage electricity consumption of less than 250 kilowatt-hours/quarter
  • Sales operations carried out by electronic means (via the internet)

Exempted 

Examples of exempt supplies of goods and services

  • Transactions carried out by startup
  • Constructions and services relating to the prospecting, research, exploitation, liquefaction or pipeline transport of liquid and gaseous hydrocarbons
  • Exportations of goods and services

 

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on October 9, 2021.

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