Algeria

{"ftc_utility":"high","fbar_trigger_notes":"Americans resident in Algeria who hold Algerian dinar accounts at local banks (e.g. BNA, BEA, CPA) must report those accounts on FBAR if aggregate balances exceed $10,000 at any point during the year. Algeria has exchange controls and restrictions on holding foreign currency accounts locally, which may limit account types available to expats.","ftc_utility_reason":"Algeria taxes resident individuals on worldwide income at progressive IRG rates up to 35%. Algerian income taxes paid on locally-sourced earned income generate creditable foreign taxes for US FTC purposes, reducing or eliminating residual US tax on income already subject to Algerian IRG. Where FEIE covers earned income, FTC is more useful for passive and investment income streams.","presence_day_count_notes":"Algeria imposes no formal visa-based day-count restriction that would prevent the 330-day physical presence test, but the US State Department rates Algeria as Level 2 (Exercise Increased Caution) due to terrorism and crime risks. Long-term residence is legally possible. Americans working in Algeria on oil and gas or other commercial contracts commonly qualify via physical presence. Entry for work requires a work visa sponsored by the employing entity.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":18000,"local_tax_rate_on_earned_income":0.35,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Algerian tax residents is taxable under IRG. A 15% abatement applies on pension income before applying progressive IRG rates. Domestic Algerian pensions from the national social insurance system (CNAS/CASNOS) are taxed at source. Foreign pensions have no treaty protection absent a bilateral agreement.","tax_rate":0.15,"locally_taxed":true},"social_security":{"notes":"No US-Algeria totalization agreement or income tax treaty covers US Social Security benefits. Benefits received by an Algerian resident could be taxed locally as foreign pension income under IRG rules. No treaty override applies.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"No treaty exists to provide Roth-specific exemption. Distributions could be treated as foreign-source income and subject to Algerian IRG. In practice, enforcement on foreign retirement accounts for expats is limited, but legally the income is taxable if the individual is an Algerian tax resident.","locally_taxed":true},"us_401k_ira_distributions":{"notes":"No comprehensive US-Algeria income tax treaty is in force. US 401k and IRA distributions received by an Algerian tax resident would be treated as foreign pension income and taxed under Algerian domestic rules. Pension income is generally subject to a 15% withholding or progressive IRG (Impot sur le Revenu Global) rates depending on how the income is classified. The absence of a treaty means no relief from double taxation beyond the US foreign tax credit mechanism.","tax_rate":0.15,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.15,"notes":"Capital gains on movable assets (securities, shares) are taxed at 15% for individuals. Real property gains are subject to a separate withholding at source at 5% of the sale price, treated as a final tax.","details":{"tax_type":"Capital Gains Tax","country_name":"Algeria","country_iso_code":"DZA","source_references":["PwC Worldwide Tax Summaries - Algeria","Direction Generale des Impots (DGI) Algeria"],"last_verified_date":"2026-06-03","general_description":"Algeria does not have a unified standalone capital gains tax. Gains on movable assets (shares, securities) earned by individuals are taxed at 15% via withholding at source. Real property disposals are subject to a 5% withholding on the gross sale price, which constitutes a final discharge of tax. Corporate capital gains are included in taxable profits and taxed at the standard CIT rate.","corporate_capital_gains":{"rate":0.26,"tax_treatment":"Included in ordinary taxable profit and taxed at the standard CIT rate of 26% (or 19% for production activities). Gains on asset disposals held under certain conditions may qualify for exemption if reinvested within a defined period."},"individual_capital_gains":{"rate":0.15,"tax_treatment":"Gains on sale of shares and securities taxed at 15% withholding at source as final tax. Real property gains taxed at 5% of gross sale proceeds via withholding, also treated as a final tax. The 5% on real property applies to the gross price, not the net gain.","real_property_rate":0.05,"movable_assets_rate":0.15}}}

{"notes":"Dividends paid to resident and non-resident individuals are subject to a 15% withholding tax at source, which constitutes a final discharge. Dividends paid between Algerian companies (parent-subsidiary) may benefit from a 50% exemption on the dividend base before applying the CIT rate. No lower treaty rate applies with the US as no comprehensive US-Algeria income tax treaty is in force.","rates":[{"rate":0.15,"type":"withholding","notes":"Standard WHT rate on dividends paid to resident and non-resident individuals; treated as final tax."},{"rate":0.15,"type":"withholding","notes":"Same 15% rate applies to dividends paid to non-resident corporations absent a treaty."}]}