Corporate income tax (CIT) rate in Algeria 2021, by category

As of 2021, businesses incorporated in Algeria were subject to different corporate income tax (CIT) rates according to their sector of activity. Enterprises operating in manufacturing activities had a CIT rate of 19 percent of their income. A CIT rate of 23 percent was instead applied to building activities, public works, and hydraulics, as well as tourist and thermal activities. The standard CIT rate in Algeria was 26 percent of the income.