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Algeria New Investment Tax Incentives

25 August 2016

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Approved Changes

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Algeria

Algeria has introduced a number of tax incentives for investments related to the production of goods or supply of services. The incentives are introduced through amendments to the Investment Act published in the Official Gazette on 3 August 2016 and apply for investments in newly established projects (new entities), as well as investments to extend or renovate existing projects. The available incentives are broken down into the investment phase and the operational phase of a project as follows. Investment Phase Customs duties exemption on equipment needed for the investment project; Value added tax (VAT) exemption on goods and services acquired...