Editorial summary — sources law 90-25, registration code, direct tax code.
1. Legal framework + institutions + DZ 2026 sale market
1.1 Fundamental texts seller
- Law 90-25 land orientation + Ordinance 75-58 civil code + Law 11-04 real estate agent profession + Law 06-02 notariat.
- Decree 76-63 land registry + land book + Law 04-15 construction + 08-15 compliance.
- Registration code + Direct tax code art. 77 bis IRG capital gains + exemptions.
- Law 05-08 real estate co-ownership + Convention DZ-France tax 1999 (diaspora sellers).
- Family code + Sharia inheritance (inherited property sale).
1.2 Key seller institutions
- Land registry (DGDN): authentic land book + cadastre + deed transfer registration.
- National Chamber of Notaries: ~2,500 certified notaries. Mandatory authentic deed. Regulated 2-3% fees (often shared seller/buyer).
- Certified real estate agencies: law 11-04 profession + Ministry of Housing certification. FNAIC federation. ~5,000 certified agencies. Free market commission, standard 2-3% seller.
- Tax administration + APC: DGI for IRG capital gains perception + registration. APC for urbanism + compliance.
1.3 DZ 2026 sale market figures
- Annual DZ market sales: ~150-200k transactions/year.
- Algiers wilaya: ~30-50k/year. Oran: ~12-20k. Constantine: ~8-12k.
- Average national F3 price: ~15-25M DA free market (variable wilaya).
- Typical sale duration: 2-6 months (fast Algiers center + Oran coastal, slower suburbs).
- Typical negotiation margin: 5-15% asking price.
2. Six selling steps + estimation + agency vs individual + IRG taxation
2.1 Six chronological selling steps
- Step 1 — Market price estimation (1-2 weeks): comparison similar sold assets neighborhood + notary estimation + 2-3 agency estimations + formal expertise if inheritance/dispute. Avoid overpricing (blocks sale).
- Step 2 — Sales mode choice (1 week): agency delegation OR individual (commission saving) OR mixed (multi non-exclusive mandates + private ads).
- Step 3 — File preparation (2-4 weeks): recent authentic land book (
- Step 4 — Listing + visits (1-4 months): quality photos + platforms DZ-Immobilier + Ouedkniss + Lkeria + Beytic + Facebook Marketplace + facade sign + organized visits + serious buyer qualification.
- Step 5 — Preliminary agreement (2-4 weeks): signature under suspensive conditions (buyer financing + verifications) + 5-10% deposit via notary escrow. Withdrawal possible with deposit loss.
- Step 6 — Authentic deed + registration (1-2 weeks): notary appointment + deed signing + balance payment + fees distribution (notary 2-3% shared, registration 3% buyer, agency 2-3% seller) + land registry registration + keys handover.
2.2 Agency vs individual comparison
| Criterion | Real estate agency | Individual |
|---|---|---|
| Commission | 2-3% seller (~600-900k on 30M) | 0 DA (saving) |
| Visibility | Network + client base + shopfront | Online ads only |
| Price estimation | Market expertise | Self-estimation error risk |
| Buyer qualification | Filter serious + financing | All comers + tourists |
| Visits | Agency managed | Seller available |
| Negotiation | Professional intermediary | Face-to-face |
| Legal security | Preliminary verifications | Seller sole responsibility |
| Sale duration | Typical 2-4 months | Typical 4-8 months |
| Recommended | Complex + absent seller + high value | Simple + available seller + modest price |
Agency mandate types
- Exclusive: 1 agency, 3-6 months exclusivity. Best agency motivation.
- Semi-exclusive: agency + seller can sell direct.
- Simple: multiple agencies parallel. Diluted effort but wide diffusion.
2.3 Seller IRG capital gains taxation
- Residents: 5% capital gain. Non-residents diaspora: 10-20%.
- Taxable base: sale price minus historical acquisition price minus documented acquisition fees minus amortized works.
Resident calculation example
| Item | Amount DA |
|---|---|
| 2026 sale price | 30,000,000 |
| 2015 acquisition price | 15,000,000 |
| Acquisition fees (notary + registration) | -1,500,000 |
| Documented works | -2,000,000 |
| Taxable gain | 11,500,000 |
| Resident IRG 5% | 575,000 |
| Non-resident IRG 10-20% | 1,150,000 - 2,300,000 |
IRG exemptions
- Main residence sold: total exemption.
- Assets held >10 years: progressive partial exemption.
- Inherited assets (Sharia): exemption if quick sale.
- Direct donations (parent-child): exemption.
- Public utility expropriation: exemption.
- Involuntary transfer (professional mutation): conditional exemption.
Declaration + payment
- Declaration via notary (paid on authentic deed).
- Notary withholds IRG + remits Treasury (perception guarantee).
- Diaspora: DZ-France 1999 art. 24 tax credit France side.
2.4 Complete seller fees
| Item | % or amount | Estimate on 30M DA |
|---|---|---|
| Agency commission (if agency) | 2-3% seller | 600k-900k DA |
| Notary fees (seller share ~50%) | 1-1.5% shared | 300-450k DA |
| Technical diagnosis (old) | Flat | 10-30k DA |
| Land book + certificates | Flat admin | 10-30k DA |
| APC urbanism attestation | Flat | 5-15k DA |
| IRG resident 5% | 5% gain | 575k DA (example) |
| IRG non-resident 10-20% | 10-20% | 1.15M-2.3M DA |
| Total resident (with agency) | ~5-6% | 1.5-1.8M DA |
| Total non-resident (with agency) | ~7-10% | 2-3M DA |
2.5 Distance diaspora sellers
- France diaspora: French notary + apostille + translation + DZ consulate legalization OR direct DZ consulate.
- Canada diaspora: Canadian notary + Hague apostille (2024) + DZ Ottawa/Montreal consulate.
- POA content: agent (DZ close family) + powers (negotiate + sign + collect + transfer CEDAC) + limits (min price + 12-24 months).
- POA cost: 200-800€ per route.
- Sale proceeds repatriation via CEDAC/INR → DZD→EUR/USD/CAD conversion Bank of Algeria rate.
- Origin funds documentation (sale deed + land book + initial acquisition proof).
2.6 Special situations
- Inheritance indivision sale: unanimous co-heirs agreement required. Alternative judicial partition.
- Sale with mortgage in progress: notary coordinates buyer transfer → bank refund → mortgage release → property transfer. 3-6 months anticipated repayment penalties.
- AADL/LSP sale: 10-year resale restrictions AADL 3. After 10 years + balance paid: free sale after title transfer.
- Vacant land sale: land book + cadastre + subdivision authorization + servitudes. Beware agricultural + coastal restrictions.
- VEFA sale (unfinished): possible buyer rights transfer before completion with developer agreement.
3. Cases + FAQ + outlook + sources
3.1 Eight practical selling cases
- Case 1 — F4 Hydra Algiers family resident sale: 55M DA vs 22M 2012 acquisition, main residence exemption → IRG 0. Fees agency 2.5% + notary 1.5% shared + admin = ~2.2M. Net 52.8M. 3 months exclusive agency sale.
- Case 2 — F3 Bab Ezzouar France diaspora Marseille: 22M vs 12M 2018 acquisition, non-resident IRG 15% = 1.5M. POA Marseille consulate. Fees 2.3M. Net 19.7M → CEDAC EUR (~135k€). DZ-France 1999 tax credit France side.
- Case 3 — Inherited Blida villa 3 siblings sale 2025: 80M DA, IRG inheritance exemption. Fees 3.2M. Sharia distribution 2 sons 25.4M each + 1 daughter 12.7M.
- Case 4 — Vacant land Chéraga 500m² developer sale: 5M 2010 → 40M 2025, IRG 5% = 1.75M. Fees 3M. Net 37M. Developer for R+8 residence.
- Case 5 — F2 Kouba individual sale no agency: retiree 55m² 15M DA. Direct family sale (known buyer). Fees 255k. Net 14.7M. 6 weeks.
- Case 6 — Urgent sale mortgage in progress: 42yo mutation, F3 Ouargla 20M. Solde CNEP 8M. Anticipated penalties 200k. Net 10.9M.
- Case 7 — Converted Airbnb to long-term sale Béjaïa: 32M 2025 vs 18M 2019 acquisition, IRG 5% = 700k. Buyer: France diaspora rental.
- Case 8 — Failed sale Casbah dubious title: colonial titles, incomplete chain blocks compromis. 12-24 months regularization. Lesson: verify UPDATED land book before listing.
3.2 2026-2030 sale market outlook
- Digital transactions: electronic signature + digital land registry.
- Diaspora sale growth (returns + patrimony reallocation).
- Online platforms consolidation.
- Possible IRG capital gains reform (OECD harmonization).
- Notaries Chamber modernization (deed dematerialization).
- Diaspora currency controls easing (sale proceeds repatriation).
3.3 Expert recommendations
- Algiers agent 25yr: "Realistic estimation = fast sale. Overpricing blocks market."
- Hydra notary: "Complete file BEFORE listing avoids cancelled compromis."
- IRG accountant: "Capital gains exemptions = major savings. Document."
- Sales litigation lawyer: "Compromis under suspensive conditions protects seller."
- Diaspora sales broker: "POA limited powers + minimum price protect absent seller."
- CREAD economist: "Seller market Algiers center + Oran coastal. Buyer market suburbs."
- Real estate journalist: "Digitalization accelerates. Sellers professionalize file."
3.4 FAQ
Q1 — Total selling cost?
5-6% resident, 7-10% non-resident.
Q2 — Agency commission?
2-3% seller standard.
Q3 — IRG rate?
5% resident / 10-20% non-resident.
Q4 — Exemptions?
Main residence + >10 years + inheritance + donation.
Q5 — Notary mandatory?
Yes, authentic deed.
Q6 — Agency mandatory?
No, individual allowed.
Q7 — Sale duration?
2-6 months typical.
Q8 — Diaspora distance sale?
Yes via notarial POA.
Q9 — Repatriate proceeds?
CEDAC/INR conversion official rate.
Q10 — 2030?
Digitalization + digital registry + IRG reform possible.
3.5 Sources
- Law 90-25 + 11-04 + 06-02 + 04-15 + 08-15 + Ordinance 75-58 + Decree 76-63
- Registration code + Direct tax code art. 77 bis IRG + Law 05-08 + 07-14
- Convention DZ-France 1999 + Family code Sharia
- Chamber of Notaries + DGDN + FNAIC + DGI + APC + Bank of Algeria + JORADP
Disclaimer: informational guide. Real estate sale requires personalized notarial + tax + legal advice.