Summary
Algeria's taxation is governed by a set of consolidated tax codes covering income, VAT, customs, registration, and stamp duties. The primary statutes include the Code des Impôts Directs et Taxes Assimilées (CIDTA), which governs direct taxes including corporate income tax (IBS) and personal income tax (IRG), the Code des Taxes sur le Chiffre d'Affaires (CTCA), which governs VAT and related indirect taxes, the Code de l'Enregistrement, the Code du Timbre, and the Customs Act (Loi n° 98‑07 du 2 juillet 1998). Other substantive laws within the regulatory framework can be found below. The regulatory framework is updated annually through the Finance Law (Loi de Finances). The official versions of the laws are in French and Arabic, and there are no official translations into other languages. The government regulating entity is the Directorate General of Taxes (Direction Générale des Impôts, DGI).
The tax laws are available on the government website.