Expert panel — official sources DGI, CIDTA, JORADP, DZ-France 1999 tax treaty.
1. Legal framework
CIDTA articles 42-47, annual finance laws, DZ-France 1999 treaty.
2. Flat 7% regime
7% housing, 15% commercial, 10% furnished. Liberatory.
3. Real regime
Deductions per art. 42 CIDTA. Progressive IRG.
4. Furnished + seasonal
Furnished 10%. Airbnb BIC regime.
5. Diaspora France 1999 treaty
Taxation in Algeria + French tax credit.
6. 6 practical cases
Resident F2, commercial, 4-unit building, furnished, France diaspora, family SPA.
7. Other property taxes
IFPB 3-10%, TAP 2% pro, sanitation.
8. DGI control & recourse
Reinforced since 2022. Sanctions 25-100%. Contentious appeal.
9. Legal optimization
Regime choice, family SPA, art. 74 CIDTA deductions.
10. Common errors
Bail non-registration, verbal leases, no justification.
11. 2026-2030 outlook
Digitization, informal market reduction, diaspora incentives.
12. FAQ (16 questions)
In-depth Q&As on all IRG foncier aspects.
13. Sources
CIDTA + finance laws + DZ-France treaty + DGI instructions.
FAQ
Housing flat rate?
7% gross rents, liberatory.
Commercial rate?
15% by tenant company withholding.
Furnished housing?
10% withholding.
Real regime when?
Charges > 40-45%.
Deductions?
Agency, copro, PNO, IFPB, repairs, loan interest.
France diaspora?
1999 treaty: tax in DZ + credit in France.
Bail registration?
Mandatory art. 253.
Prescription?
4 years.
Non-declaration sanctions?
Recall + 25% + interest.
Voluntary regularization?
Reduced 10% penalty.