Algeria Gazettes 2026 Finance Law (Corrected)

The Algerian Official Gazette Dec. 31, 2025, published Law No. 25-17, implementing the 2026 finance law. The law includes measures: 1) setting a 10 percent withholding tax rate on dividend income paid to resident individuals; 2) clarifying the taxation of nonresident companies and permanent establishments (PE) operating in Algeria; 3) establishing a 2.5 percent stamp duty on deeds promising to sell specified real estate, and on deeds formalizing the fulfillment of such promises; 4) updating stamp duties for passports, resident cards, apostille certificates, and vehicle inspections; 5) setting a 9 percent reduced VAT rate for new residential premise construction, old ...