Algeria PAYE
Calculator 2025

DGI progressive tax (0%–35%) with CNAS employee and employer contributions. Annual estimate for standard payroll cases.

✦ AI Advisor DGI 2025 Verified DZD · Algerian Dinar

Also see: Algeria VAT Calculator

2025 Verified: DGI bands: DZD 0–240,000 at 0%; DZD 240,001–480,000 at 20%; DZD 480,001–960,000 at 30%; above DZD 960,000 at 35%. CNAS employee 9%; employer payroll charges modeled at 25.5%.

Enter DetailsAlgerian Dinar · DZD
Annual GrossDZD 3,600,000
DZD 500KDZD 100M
Or type exact annual
DZD
CNAS
9% — tax-deductible
Annual Take-Home
DZD 0
Effective Rate0%
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DGI Bands▾
DZD 0 – 240,0000%
DZD 240,001 – 480,00020%
DZD 480,001 – 960,00030%
Above DZD 960,00035%
Disclaimer: For informational use only. Verify with DGI (dgi.dz).
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How Algeria PAYE Tax Is Calculated 2025/26

Algeria's income tax (Impôt sur le Revenu Global — IRG) is administered by the Direction Générale des Impôts (DGI) and applied on an annual basis. Employers withhold tax monthly via the PAYE (Pay As You Earn) system and remit it to the DGI. The employee's annual gross salary is first reduced by the mandatory CNAS social security contribution (9%) to arrive at taxable income, which is then subjected to the four progressive DGI bands. Employees earning below DZD 263,736 annually effectively pay no income tax.

Algeria's social security body is the Caisse Nationale des Assurances Sociales (CNAS). The employee pays 9% of gross salary to CNAS, covering health insurance, maternity benefits, disability, work accidents, and retirement pension. This 9% is fully deductible from gross salary before DGI tax is calculated. For employer cost, this page models the standard 25% employer social security plus 0.5% social works, for a combined employer payroll charge of 25.5%.

Algeria has four progressive DGI annual tax bands. The first DZD 240,000 of taxable income is exempt (0%). Above that, rates step up to 20%, then 30%, and finally 35% on income exceeding DZD 960,000 per year. Unlike many African countries, Algeria has no intermediate 15% or 25% band — the jump from 20% to 35% after DZD 480,000 can significantly impact mid-to-high earners. There is no additional municipal payroll tax on salaries in Algeria.

For employers, the total annual cost per employee is gross salary plus the modeled 25.5% employer payroll charge. On a DZD 3,600,000 annual salary, that adds DZD 918,000 for a total modeled employer cost of DZD 4,518,000. Cross-border workers and expatriates may also be subject to Double Taxation Agreements (DTAs); Algeria has treaties with France, the UK, and several other countries. Always verify current rates with the DGI (mfdgi.gov.dz).

Algeria DGI Income Tax Bands 2025/26 (Annual)

Annual Taxable Income (DZD) Tax Rate
0 – 240,0000%
240,001 – 480,00020%
480,001 – 960,00030%
Above 960,00035%

CNAS employee: 9% of gross (deductible). Employer payroll charges modeled at 25.5% of gross. Applied annually.

Algeria Tax FAQ

Common PAYE Questions

What are Algeria's DGI tax bands?

0% on first DZD 240,000; 20% on 240,001–480,000; 30% on 480,001–960,000; 35% above DZD 960,000. Applied annually to taxable income after CNAS deduction.

What is the CNAS rate in Algeria?

Employees contribute 9% to CNAS. For employer cost, this page models 25% employer social security plus 0.5% social works, for a total 25.5% employer payroll charge.

How is PAYE calculated in Algeria?

Algeria uses an annual computation. First, the employee's 9% CNAS contribution is deducted from gross salary. The resulting taxable income is then run through the four progressive DGI bands (0%–35%) to determine income tax. Take-home pay equals gross minus CNAS minus DGI tax.

What is the tax-free threshold in Algeria?

The first DZD 240,000 of annual taxable income (after CNAS deduction) is taxed at 0%. This means employees earning below approximately DZD 263,736 gross per year (DZD 240,000 / 0.91) pay no income tax — only CNAS.

What does CNAS cover in Algeria?

The Caisse Nationale des Assurances Sociales (CNAS) covers health insurance, maternity leave, work-related accidents, disability benefits, and retirement pensions. The employee rate is 9%, while employer payroll charges are modeled here at 25.5%.

What is the total employer cost in Algeria?

Employers pay the gross salary plus 25.5% modeled employer payroll charges. For example, on a DZD 3,600,000 annual salary, the additional employer charge is DZD 918,000, making the total employer cost DZD 4,518,000 per year. Employers are also responsible for withholding and remitting employee CNAS and DGI tax.

Are there additional deductions beyond CNAS and DGI?

For most employees, CNAS (9%) and DGI income tax are the only mandatory deductions. There is no separate municipal tax on salaries. However, some employees may have voluntary deductions such as complementary pension or mutual health insurance contributions.

Is the AfroTools Algeria PAYE calculator free?

Yes — the AfroTools Algeria PAYE calculator is completely free with no account required. It includes real-time DGI tax computation, CNAS deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.

Sources

Sources & Verification

Primary materials used for the current PAYE and employer-cost model on this page.

Verified 6 April 2026 Standard payroll case
Direction Générale du Budget Finance Law Text IRG salary-band structure used for the current annual tax calculation. CNAS CNAS Legal Texts Employee social security basis and reference legal materials for Algeria payroll. CNAS PDF Employer Contribution Order Employer-side rate reference used to model the 25.5% payroll charge shown here.

This section lists the main primary materials used for the page. Sector-specific payroll treatment can still vary by employer.