Get the VAT regimes of Algeria
get_vat_regimesGet the VAT (TVA) regimes of Algeria in force in 2026, each item with its legal basis (article of the Code des taxes sur le chiffre d'affaires and the finance law that set it) and the official text it was read in: the standard rate of 19 % (CTCA art. 21); the reduced rate of 9 %, which applies ONLY to the items listed in CTCA article 23 (31 of the 36 points of the article are in force, points 7, 11, 18, 31 and 34 being abrogated; LF 2026 art. 53 rewrote points 5, 9, 19 and 21: rehabilitation of old housing, catering and lodging of patients, education, teaching and vocational training supplied by State-approved enterprises, bus passenger transport; also new housing, medical acts, rail transport, listed food products, electricity and gas for small consumption, taxis, drinking water for households, cinema tickets, recoverable waste, tilapia products; sugar left the list in 2022); the exemptions (CTCA art. 8, 9, 10, 11, 13 and 42: exports with the right to deduct, bread, flours, milk, medicines, insurance, bank loans for housing, animal feed, vehicles of war invalids, imports under suspensive regimes, purchases under franchise, labelled start-ups' equipment..., and the temporary finance-law exemptions running to 31 December 2026: dried legumes, rice, fresh produce, eggs and poultry, internet access and web hosting, electricity and gas infrastructure); what is outside the scope (IFU taxpayers and auto-entrepreneurs, CTCA art. 8-2); and the rules that no longer exist (no 0 % rate since the 2020 supplementary finance law; online sales left the 9 % list in LF 2022 and are taxed at 19 %). Use it before saying which VAT rate applies to an activity: an activity that is not in the 9 % list or the exemptions is taxed at 19 %, unless the business is under the IFU or the auto-entrepreneur status. Filters: q (words that must all appear, accents ignored, e.g. "formation"), treatment (standard_19, reduced_9, exempt, outside_scope, abrogated, regime, territoriality) and in_force (false also lists the abrogated rules). Algeria only (country DZ); other countries return country_not_available.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| q | No | Words that must all appear in the item (label, legal basis), accents and case ignored, for example formation, export, logement, IFU. | |
| lang | No | Language of the labels, notes and attribution text in the answer: fr (French, the default), ar (Arabic) or en (English). | fr |
| 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 |
| in_force | No | false also lists the rules that were abrogated (by default only the rules in force). | |
| treatment | No | Only the items of this treatment. |