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Furnished tourist rental Algeria 2026: legal framework and declaration

Legal guide — furnished tourist, Ministry Tourism, agreement, taxation, Booking/Airbnb DZ.

Legal guide — furnished tourist, Ministry Tourism, agreement, taxation, Booking/Airbnb DZ.

Legal framework Law 03-01

17 Feb 2003 modified 2019. Decrees 08-206, 12-427, 2019, 2023.
Methodology: Law 03-01 + Tourism Ministry + Kloufi.

Ministry Tourism agreement

Mandatory since 2019. Fees 15-30k DZD. Duration 5 years. Instruction 60-120d. Star classification 1-5.

Platforms Booking, Airbnb, local

Booking 2500 stays DZ 2026 (15-18%). Airbnb 800 stays (3+14%). Ouedkniss local leader.

Taxation

IRG BIC progressive 0-35%. TAP 2%. Tourist tax per night. Society IBS 26%. Ex F3 Alger CA 2.19M = ~435k fiscal (20% CA).

ROI + profitability

Furnished tourist 10-15% vs classic 5-6%. Investment 1.5-4M DZD. Return 3-6 years.
Tip: kricar.fr.

Disputes + risks

Controls, neighborhood, damages, seasonality, regulation evolution, hotel competition.

See also

Seasonal rental coast, residential lease, commercial lease, co-ownership, unpaid rent guides.

Editorial Q&A

Agreement mandatory since 2019. ROI 8-15%. Multi-platform strategy.

Frequently Asked Questions

Agreement mandatory?

Yes since 2019.

Taxation?

IRG BIC + TAP 2% + tourist tax.

ROI?

8-15%/yr prime.

Platforms?

Booking, Airbnb, Ouedkniss.

Sanctions?

100-500k DZD + closure.

Investment?

1.5-4M DZD initial.

Co-ownership refuse?

Possible if restrictive rules.

Return period?

3-6 years.

Estimate furnished tourist rentability