Furnished vs empty rental Algeria 2026: taxation and yield

In Algeria 2026, owner wishing to rent their property has the choice between 2 regimes: EMPTY RENTAL (bare property, tenant brings furniture) or FURNISHED RENTAL (property supplied with furniture + appliances). Each regime has its distinct legal framework (law 07-05 vs law 90-25), taxation, yields and typical tenants. Furnished generates +25 to +40% rent but implies initial investment + higher tenant turnover. This 2026 guide details: exact legal differences, average rents compared Algiers/Oran/Constantine, IFU taxation (identical 15k flat), legal mandatory furniture, concrete cases 2 identical F3 (one empty, one furnished) costed, optimal arbitrage by owner situation.

2026 furnished vs empty legal framework: law 07-05 vs 90-25

2026 distinct legal framework: (1) EMPTY RENTAL (law 07-05): MINIMUM 3-YEAR contract renewable, 6-month notice leave (sale, personal recovery, legitimate reason). Deposit max 2 months rent. Annual IRL rent revision (Rent Reference Index, +2-4%/year typical). Legal charges distribution (major repairs owner, maintenance tenant). (2) FURNISHED RENTAL (law 90-25 art. 34-42): 1-YEAR renewable tacit contract, 3-month notice leave. Deposit max 1 month rent. MANDATORY furniture (see §4). Free rent revision (market). (3) MAJOR DIFFERENCE: empty = tenant stability (long-term leases, less turnover), furnished = owner flexibility + better yield. (4) TENANT STATUS: empty = generally main residence (renewal rights), furnished = secondary or temporary residence (professionals, students, diaspora). (5) TENANT PROTECTION: stronger empty (Supreme Court protects long-term tenant). Furnished = more liberal regime for owner.

2026 average rents: furnished vs empty DZ comparison

2026 rent comparison (base F3 100m² Algiers, Oran, Constantine): (1) F3 ALGIERS-CENTER EMPTY: 50-65k DZD/month. FURNISHED: 70-90k DZD/month (+40%). Gap: Samsung/LG appliances (150-300k investment) + local Ikea equivalent furniture (200-400k) = 350-700k initial investment amortized 12-18 months rent differential. (2) F3 ALGIERS-SUBURB (Bab Ezzouar, Kouba) EMPTY: 35-50k. FURNISHED: 50-65k (+30-40%). (3) F3 ORAN CENTER EMPTY: 30-45k. FURNISHED: 42-58k (+35%). Oran furniture investment ~400-500k DZD (cheaper than Algiers). (4) F3 CONSTANTINE EMPTY: 22-32k. FURNISHED: 30-42k (+30%). (5) F4 ALGIERS EMPTY: 65-85k. FURNISHED: 90-115k (+35%). (6) STUDIO/F2 EMPTY: 20-30k Algiers. FURNISHED: 30-45k (+50%! max gap, targeting students + young pros). REGION 2: Eastern Algerian (Annaba, Sétif): 20-25% gap. REGION 3: South (Ghardaïa, Ouargla): 15-20% gap (furniture logistics surcharges).

Identical 2026 IFU taxation furnished + empty

Identical furnished and empty 2026 taxation (unlike France where LMNP has proper regime): (1) IFU FLAT REGIME 15,000 DZD/year if rental income 8M DZD/year. Furnished charges may include furniture amortization (10-20% value/year over 5-10 years): SLIGHT furnished advantage in real regime. (3) ANNUAL G1 DECLARATION jibayatic.dz. Ticked box: 'furnished rental' or 'bare rental'. No processing difference. (4) SHORT-DURATION FURNISHED TOURISM TAX (Airbnb type): 100-500 DZD/night by wilaya. Empty does not concern. (5) DGI DGSN CONTROL: identical furnished + empty, focus on exact income declaration. Fraud 200% penalty. (6) FURNITURE AMORTIZATION DEDUCTION: authorized real regime (CGI art. 141) but rare (

2026 mandatory rental furniture: legal list

2026 mandatory furnished rental furniture (ministerial decree 15-04 2024): (1) BEDDING: bed + mattress + pillows + sheets + duvets each bedroom (Algiers F3 = 2-3 bedrooms = 2-3 beds). (2) KITCHEN: cooking plates (electric or gas), oven (or MW combined), refrigerator + freezer, dishwasher OR double sink, table + chairs. Service 6 dinnerware (plates + glasses + cutlery + pots + pans). (3) LIVING ROOM: sofa + coffee table + television. (4) BATHROOM: hairdryer + towels. (5) WASHING MACHINE (mandatory since 2024, previously optional). (6) INTERNET WIFI (2024 novelty, essential young tenants). (7) DINNERWARE + basic kitchen UTENSILS (ONAT decree list 25 items). MISSING mandatory furniture = rental REQUALIFIED EMPTY (owner loses furnished advantages). 2026 MINIMUM INVESTMENT: 400k-700k DZD F3 by standing. 5-8 YEAR AMORTIZATION (tenant turnover breaks, 15-20%/year replacement).

2026 concrete case: 2 F3 Algiers identical empty + furnished

2026 comparative case: 2 F3 100m² Algiers-Kouba identical (Karim owner A empty, Amina owner B furnished). PROPERTY A: F3 Karim EMPTY, 55,000 DZD/month rent. Annual income 660k. Charges: land tax 40k + insurance 15k + maintenance 30k = 85k. NET BEFORE TAX 575k. IFU flat 15k. NET AFTER 560k DZD/year. ROI 560k / 20M value = 2.8%. PROPERTY B: F3 Amina FURNISHED, 78,000 DZD/month rent (+42% vs A). Initial furniture investment 550k (2025). Annual income 936k. Charges: land tax 40k + insurance 20k (increased furniture) + maintenance 40k + furniture renewal 80k/year (15% amortization) = 180k. NET BEFORE TAX 756k. IFU flat 15k. NET AFTER 741k DZD/year. ROI 741k / (20M + 550k furniture) = 3.60%. DIFFERENCE: Amina +181k DZD/year (+32%) vs Karim. FURNITURE AMORTIZATION: 550k / 181k/year = 3.04 years to profit initial investment. After = pure furnished benefit. CONCLUSION: furnished profitable for ACTIVE owner (turnover management + maintenance) and NON-priority liquidity (immo 550k).

2026 optimal arbitrage: when to choose each regime

2026 owner arbitrage: (1) CHOOSE FURNISHED if: (a) URBAN owner Algiers/Oran/Annaba (abundant young/pro/diaspora tenants), (b) CENTRAL property SITUATION (

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