Tax guide — calculation, 15% IR rate, detention duration allowance, exemptions, declarations.
TL;DR — Summary 30-second recap: DZ real estate capital gain taxed 2026 at 15% IR flat rate. Calculation: sale price - increased acquisition price. Detention allowance: 5%/yr after 5 years → 100% exemption after 10 years primary residence. Total exemptions: primary residence >10yr, expropriation, gains
Key Points IR capital gains rate: 15% flat Calculation: sale - increased acquisition Increased acquisition: + fees + works + revaluation Duration allowance: 5%/yr after 5yr Total exemption: primary residence >10yr Exemptions: expropriation, gains Declaration: mandatory at notary before deed Sanctions: 25-100% penalty + criminal prosecution
Legal framework — DZ tax code 2026
Article 77 CID: 15% IR flat rate. Sale minus increased acquisition. Applies particulars + non-residents. Companies IBS 26%.
Methodology: CID + 2025 Finance Law + DGI + 4 fiscal experts + 5 notaries +
Kloufi .
Capital gains calculation
Sale price - (Acquisition + Fees + Ministry Finance revaluation coefficient + Justified works). Ex: 2018 8M + 12% fees + coefficient 1.31 + 1.5M works = 13.24M vs 18M sale = 4.76M gross gain.
Duration detention allowance
0-5yr: 0%. 5-6yr: 5%. 6-7yr: 10%. 7-8yr: 25%. 8-9yr: 50%. 9-10yr: 75%. >10yr: 100% (primary residence). Non-primary capped 75%.
Total exemptions
1) Primary residence >10yr. 2) Expropriation. 3) Gains
Declaration and payment
Mandatory at notary. Notary calculates, retains 15% IR, remits to Tax Administration. Reclamation possible within 3 years.
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Special cases
France diaspora: taxed only in Algeria (1999 convention). Post-succession indivision: declared succession value = acquisition. Rented (secondary): capped at 75% allowance after 10yr.
5 legal optimization strategies
1) Wait 10-year primary residence exemption. 2) Document all invoiced works. 3) Verify revaluation coefficient. 4) Family transfer exemption. 5) Avoid price under-declaration.
Editorial Q&A
Primary residence exemption? 10yr + effective residence.
Non-invoiced works? Refused by DGI.
Parent-child sale/donation? Different regimes. Sale exempt.
Notary calculation wrong? Reclamation 3yr + administrative recourse.
Frequently Asked Questions
Real estate capital gains rate DZ 2026? IR 15% flat rate. Sale minus increased acquisition.
Calculation method? Sale - (Acquisition + Fees + Ministry Finance revaluation + Justified works).
Duration allowance? 5%/yr after 5yr → 100% exemption after 10yr primary residence.
Total exemptions? Primary >10yr, expropriation, gains
2026 revaluation coefficient? Published annually. 2016 purchase 1.42, 2020: 1.22, 2024: 1.07.
How to declare? Mandatory at notary before deed. Notary calculates + retains 15% IR.
Non-declaration sanctions? 25-100% penalty + interest + criminal prosecution.
France diaspora? Taxed only in Algeria. Informative declaration France.
Sources & Methodology Direct Tax Code (CID) 2025 Finance Law Directorate General of Taxes (DGI) Ministry of Finance revaluation coefficient DZ-Immobilier survey — 4 fiscal + 5 notaries Kloufi (kloufi.com) 1999 Algeria-France Convention Notaries + accountants Order About the author Karim Herfi — Karim Herfi is CTO of DZ-Immobilier and DZ real estate tax analyst.
Free capital gains calculation