The implementation procedures for the voluntary tax settlement system, introduced under the 2026 Finance Law, have been established by a ministerial decree published in Official Gazette No. 19. Signed by the Minister of Finance on February 24, 2026, the decree outlines the exceptional measure allowing specific categories of taxpayers to regularize their status regarding all taxes, duties, and fees due until December 31, 2025, in exchange for a single discharge tax set at 8% of the declared amounts.
This measure applies to individuals and entities in an irregular status with the tax administration who fall into specific categories. These include natural persons with tax residence in Algeria or legal entities subject to Algerian law who are not registered with the tax authorities.
According to Article 3, the procedure also covers natural persons residing in Algeria or legal entities under Algerian law who are registered but have failed to meet their filing obligations or pay the taxes required by law. Additionally, it includes those whose tax declarations contain deficiencies in the declared bases.
The voluntary tax settlement process involves filing one or more simplified declarations. The single discharge tax of 8% must be paid at the time of filing, as stipulated by the 2026 Finance Law.
The decree specifies that joining this system for the declared amounts releases the taxpayer from all related tax obligations and protects them from any further legal proceedings or measures.
The text also emphasizes that funds resulting from criminally punishable activities—including money laundering related to terrorism financing, corruption, and prohibited activities—are strictly excluded from benefiting from this system.
