Complete tax guide — VAT rates + exemptions + pro recovery + Finance Law 2026.
TL;DR — Summary 30-second recap: VAT on VEFA Algeria 2026: 9% reduced social housing, 19% standard private. Exemptions primo-buyers
Key Points 9% reduced social 19% standard private Exemptions primo-buyers LSP Pro recovery only Finance Law 2026 stable VEFA invoice with VAT detailed Full AADL social exemption Dealer: specific regime
Legal framework VAT VEFA
CTCA + Law 11-04 + Finance Law 2026 + decree 12-84.
VAT rates VEFA 2026
9% social LSP/LPA. 19% standard private. 0% exemptions primo-buyers.
VAT recovery pros
Developers, dealers, pro landlords, SCI assujetties. Full recovery.
Finance Law 2026
Stability rates. Digitalization declarations. International alignment.
Practical procedures
Registration DGI + NIF + monthly G50 declarations.
Optimization strategies
Buyer: LSP/LPA. Developer: recovery. Dealer: margin regime.
Special cases
SCI, rental investment, diaspora, condominium charges.
Editorial Q&A
9%/19%/0%. Pro recovery only. LSP
Frequently Asked Questions
Legal framework? CTCA + Law 11-04 + Finance Law 2026.
VAT rates? Recovery? LSP eligibility? Dealer? Full recovery + margin regime.
Invoicing? HT + rate + VAT + TTC + NIF.
Sanctions? 10-25% default. 25-50% false.
Finance Law 2026? Stable rates + digitalization.
Sources & Methodology CTCA Law 11-04 Finance Law 2024-2026 Decree 12-84 DGI Cir 05 DZ-Immobilier survey Ministry Finance VEFA statistics Kloufi (kloufi.com) About the author Karim Herfi — Karim Herfi is CTO of DZ-Immobilier and DZ real estate fiscal analyst.
Free VEFA tax diagnosis