Glossary

What is IBS (corporate income tax)?

IBS (Corporate Income Tax) is the tax applied on the net profit realized by companies.

IBS Rates in Algeria

  • 19%: production activities
  • 23%: construction, public works, hydraulics, and tourism (BTPH)
  • 26%: trade and services

Calculation

Formula:
IBS = Taxable profit × IBS rate

To learn more:

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