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.
