On 29 December 2014, Algeria's draft Finance Law 2015 was signed by the President. Key tax measures are summarized as follows:

• The current corporate tax rates of 19% and 25% (depending on industry) is replaced with a single tax rate of 23%
• The maximum revenue amount for the special lump-sum tax regime is increased from DZD 10 million to DZD 30 million
• A 5-year exemption from corporate tax, ind…