Algeria's Ministry of Finance has published a copy of the Finance Law for 2026, which was originally published in the Official Gazette on 31 December 2025. Some of the main tax measures include:
- The repeal of the optional real (actual) profit tax regime for non-resident companies without a permanent establishment (PE) in Algeria, which are now taxed exclusively by means of withholding tax on gross income;
- The extension of the tax base for non-resident companies taxable in Algeria under turn…