Voluntary tax regularisation at 8%: what the law and the order say, before 31 December 2026

Until 31 December 2026, a resident of Algeria who is not in order with the tax office can declare sums and pay 8% of that amount in one go, with no tax penalties and no prosecution for the declared sums. That is article 93 of the 2026 Finance Law. Its implementing order, published in the Official Journal of 12 March 2026, gives the procedure. About two months remain: if this concerns you, do not leave the file to the last week.

What article 93 says

The text is a few lines long. It creates an exceptional scheme with a declaration deadline of 31 December 2026. It targets individuals and companies resident in Algeria “in an irregular situation” towards the tax administration. Regularisation goes through a simplified declaration in which the taxpayer states the amount on which the final 8% tax applies. No tax penalty applies, and no prosecution may be brought for the declared sums. The detailed rules are left to a regulation.

What the order of 24 February 2026 says

The order names three situations: a person unknown to the tax office, a known person who did not file or pay, and a person who filed insufficient returns. It covers all taxes, duties and charges due at 31 December 2025. You file one or more declarations in two copies, on the annexed model, at the tax collection office of your tax domicile (individuals) or head office (companies). The 8% is paid at filing. The collector stamps the declaration copy and the receipt. Subscribing discharges the taxpayer, for the declared sums, from the related tax obligations and from prosecution. The model asks for identity, the NIN for an individual, the NIF and commercial register number for someone already identified, then two amounts: the declared sum and the 8% due.

Sums from criminally punishable activities are excluded: laundering tied to terrorism financing, corruption, prohibited activities.

A worked example

An invented example, only to illustrate: an auto-entrepreneur decides to declare 1,200,000 DA of receipts that were never declared. At 8%, he pays 96,000 DA in one go, at filing. What the text does not say: whether the declared sum should be turnover, profit or something else. The model speaks of an “amount declared subject to voluntary regularisation”, so the base is something to clarify with the inspection.

What summaries mix up

Several summaries present rules that are not in the order: a list of excluded companies, suspension of audits, a certificate issued later. According to the press (TSA, Ouest Tribune) they come from a DGI instruction of 5 April 2026 that we could not read. They are probably accurate, but we flag them “to verify” until we have the document. Another point: the law mentions the wilaya tax director, the order the tax collection office.

For an auto-entrepreneur who is up to date and only missed one deadline, the calculation is not the same: the DGI publishes late-filing surcharges of 10%, 20% or 25% for a missing G12 or G12 bis. See the dates in our article on the G12 and G12 bis deadlines and in the tax calendar, then ask your inspection which route fits your case.

Before you decide

Ask your tax inspection, in writing if possible: the filing counter, the base of the amount to declare, the exclusions that apply to you, and whether social contributions are covered. Keep the stamped copy and the receipt. The acronyms (NIF, NIN, G12) are in the glossary. Our general auto-entrepreneur guide recalls the basic obligations.