Algerian Draft Finance Law for 2027 Includes New Compliance Obligations and Several Other Tax Measures

The Finance and Budget Committee of the Algerian National Assembly is considering the draft Finance Law for 2027, which was approved by the Council of Ministers on 5 October 2026 and presented by the Minister of Finance on 12 October 2026. Some of the main tax-related measures of the draft law include:

• The introduction of new provisions establishing that when a taxpayer operates multiple branches/establishments simultaneously (in the same or different localities), each branch/establishment i…