Estimate the IFU flat tax
calculate_ifuEstimate the IFU (Impôt Forfaitaire Unique), the flat tax of Algerian micro-businesses, for 2026, with the same formula as the UpGrowth calculator: a rate on the yearly turnover that depends on the regime (auto-entrepreneur or general) and, for the general regime, on the kind of activity, with a minimum tax. Returns the inputs, the base, the rate, whether the minimum applied and the result, and its limitations: read data.limitations before quoting the result. It is an estimate from public texts, not tax or legal advice. For Algeria it does not test eligibility: the IFU is open only to natural persons, traditional art and craft cooperatives and professional civil partnerships (never a SARL or an EURL), up to 8,000,000 DA of turnover (5,000,000 DA for the auto-entrepreneur status), and CIDTA art. 282 ter excludes nineteen activities (real estate promotion, import and wholesale resale, dealers, clinics and laboratories, classified restaurants and hotels, precious metals, public works and building, alcohol outlets, leaf tobacco, caterers, event halls, large stores, vehicle and equipment rental, travel agencies, advertising and communication agencies, training and teaching, insurance agents and brokers). For Tunisia (country TN, regime ae) it estimates the single contribution of the auto-entrepreneur, a yearly amount that does not depend on the turnover (which is only compared with the ceiling of 75,000 dinars): 200 dinars of income tax in a communal zone or 100 dinars elsewhere (zone), plus the social part of the first bracket of the CNSS scale; activity is required and, for a craft activity of the order of 23 July 2002 (crafts), the social part is 7.5 % of two thirds of the hourly SMIG over 200 hours a month (SMIG of décret 2026-67, or smig_monthly_tnd). Tunisia also serves regime forfait (option, zone, rural) and regime general (net_income: the income tax scale). Tunisia needs an API key. For Morocco (country MA) it computes the tax of the auto-entrepreneur on the turnover collected (regime ae only, activity required: 0.5 % for production and commerce up to 500 000 dirhams, 1 % for services up to 200 000 dirhams), with amounts in dirhams (tax_mad); the contribution professionnelle unique is not covered. Morocco needs an API key.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| lang | No | Language of the labels, notes and attribution text in the answer: fr (French, the default), ar (Arabic) or en (English). | fr |
| zone | No | Tunisia only (country TN), required: communal for a person working in a communal zone, within the limits of the communes before 1 January 2015 (200 dinars of income tax a year), other for any other zone (100 dinars). Ignored for Algeria. | |
| rural | No | Tunisia only (country TN), regime forfait with option optional: true for a person working in the rural zones and the villages, who pays half the amount. | |
| option | No | Tunisia only (country TN), regime forfait: standard for the tariff of article 44 ter (400 dinars in a communal zone, 200 elsewhere, up to 10,000 dinars of turnover, then 3 %) or optional for the optional forfait tax of paragraph 1 (4,000 dinars up to 50,000 of turnover, 5,000 dinars up to 100,000). | standard |
| regime | Yes | ae for the auto-entrepreneur status (ANAE), general for the general IFU regime of the other micro-businesses. Tunisia (country TN): ae (single contribution), forfait (forfait tax of article 44 ter of the income tax code, with option and zone) or general (the income tax scale of article 44 applied to net_income). | |
| country | No | Country of the data, an ISO 3166-1 alpha-2 code in any letter case: DZ for Algeria, the default, TN for Tunisia or MA for Morocco. Only live countries answer: list_countries shows them and their datasets. Any other country, or a dataset the country does not have (for example the activity nomenclature for Morocco), returns country_not_available. Without an API key only DZ answers: TN and MA return key_required. | DZ |
| activity | No | Kind of activity: production (goods), commerce (resale in the same state) or services (including liberal professions). Required with the general regime, where it sets the rate; ignored with ae. Tunisia (country TN): required, and crafts means a craft or artisanal activity of the order of 23 July 2002, whose social part is two thirds of the SMIG at 7.5 % (week_hours, smig_monthly_tnd). For Morocco (country MA) it is required with ae: production and commerce are taxed at 0.5 %, services at 1 %. | |
| turnover | Yes | Yearly turnover (chiffre d'affaires) in Algerian dinars (DZD), or in Moroccan dirhams (MAD) for country MA. | |
| net_income | No | Tunisia only (country TN), required with regime general: the net taxable income in Tunisian dinars, after the deductions of the code. The scale of article 44 of the income tax code is applied to it; the turnover only serves the minimum tax. | |
| week_hours | No | Tunisia only (country TN): the weekly working-time regime whose SMIG of décret 2026-67 the craftsmen's contribution uses when smig_monthly_tnd is left out: 48 (554.736 dinars a month, the default) or 40 (470.251). The CNSS page of the craftsmen uses the 48 hour regime, so leave it at 48. | |
| smig_monthly_tnd | No | Tunisia only (country TN): the monthly guaranteed minimum wage (SMIG) in dinars, for the craftsmen of the law no. 2002-32 (regime ARTISAN of calculate_casnos, activity crafts of calculate_ifu): their contribution is 7.5 % of two thirds of its hourly value (monthly amount divided by 208 hours at 48 hours a week) over 200 hours a month. Leave it out to use the SMIG of décret 2026-67 (554.736 dinars, 48 hour week; see week_hours). |