Algiers – The 2025 Finance Law, published in Official Gazette No. 84, has introduced new tax measures aimed at supporting and promoting Algeria’s national cinematic industry. These measures include various levies allocated to the “National Fund for the Development of the Cinematic Industry and its Technologies,” underscoring the government’s commitment to advancing this vital cultural sector.
Advertising Tax for Cinema Support
Article 117 of the Finance Law, signed by President Abdelmadjid Tebboune, amends Article 63 of the Supplementary Finance Law of 2010. It establishes an advertising tax applied to revenue generated from advertising activities. This tax, calculated at a rate of 2% of the total revenue, is collected monthly from individuals and entities involved in advertising activities.
The revenue from this tax is distributed as follows:
- 50% is allocated to the state budget,
- 25% is directed to the special allocation account No. 157-302 titled “National Fund for the Development of the Cinematic Industry and its Technologies,”
- The remaining 25% supports special allocation account No. 156-302 titled “Fund for Supporting Written, Audiovisual, and Online Press, as well as Journalist Training Activities.”
Fees for Cinematic Licenses and Permits
According to Article 121 of the law, fees are introduced for licenses and permits related to cinematic activities. These revenues are allocated to the “National Fund for the Development of the Cinematic Industry and its Technologies.” The fees are as follows:
- Film Shooting License: 20,000 DZD
- License for Cinematic Company Operations: 20,000 DZD
- License for Film Distribution Activities: 20,000 DZD
- License for Cinema Hall Operation: 20,000 DZD
- License for Audio-Visual Reproduction and Distribution: 20,000 DZD
- Commercial Exploitation Visa for Films: 10,000 DZD
- Declaration for Activities Related to Cinematic Services: 20,000 DZD
- Declaration for Cinematic Exploitation on Digital Platforms: 20,000 DZD
The same fees will apply to the renewal of licenses and permits. These fees are collected by authorized tax officials, following procedures similar to those for stamp duties.
National Fund for Cinematic Industry Development
Article 222 of the Finance Law establishes a special treasury allocation account (No. 157-302) titled “National Fund for the Development of the Cinematic Industry and its Technologies.” The fund’s revenue sources include:
- Royalties from cinema ticket sales,
- Fees from the issuance of cinematic licenses and permits,
- A portion of advertising tax revenue,
- Allocations from the state and local budgets,
- Donations, contributions, and other resources.
The fund’s expenditures focus on subsidies for film production, distribution, exploitation, and equipment. Additional allocations are granted to institutions under the Ministry of Culture for operations within their jurisdiction.
Oversight and Implementation
The implementation of financial operations related to this fund will be overseen by the central administration of the Ministry of Culture, following regulatory procedures. A formal set of conditions will outline the responsibilities, rights, and obligations of all parties involved. The Minister of Cinematic Industry will serve as the fund’s financial administrator.
Background
This initiative builds on the Cinematic Industry Law passed in 2024, which established a legal framework for the cinematic sector. The law aims to regulate production, distribution, and promotion of films, as well as activities related to cinematic exploitation across various platforms.
For more insights on Algeria’s policies supporting culture and industry, visit: DZWATCH.DZ.
Author: Nor-Eleslam
