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Algeria Finance Law for 2025 Includes Increased Tax for Tobacco Manufactures, Extended Incentives, and Other Measures

06 January 2025

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Approved Changes

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Algeria

Algeria's Ministry of Finance has published a copy of the Finance Law for 2025, which was originally published in the Official Gazette on 26 December 2024. Some of the main tax measures of the Finance Law are summarized as follows: The additional (supplementary) corporate tax on tobacco manufacturers is increased to 20% for manufacturers of snuff or/and chewing tobacco and 31% for manufacturers of smoking tobacco, including electronic cigarettes and hookahs; The corporate tax exemption incentive for companies with "incubator" status (label) for a period of two years from the date of obtaining incubator status is allowed to be renewed...