CASNOS calculator and regime comparison: auto-entrepreneur, IFU, real
Enter your yearly turnover and costs: the calculator works out the CASNOS contribution (24,000 DA flat or 15% of the base) and compares what tax plus contributions cost under the auto-entrepreneur status, the standard IFU and the real regime. The rules are the ones in our verified guides; two assumptions are still to be confirmed and are flagged.
Yearly comparison
Enter your turnover to compare the regimes.
How the CASNOS contribution is worked out
CASNOS is the social-security fund for self-employed people. The standard contribution is 15% (7.5% health insurance and 7.5% pension) applied to a yearly base between 1 and 20 times the annual SNMG (the minimum wage). With a monthly SNMG of 24,000 DA the base runs from 288,000 to 5,760,000 DA, so the contribution is at least 43,200 DA and at most 864,000 DA.
For IFU taxpayers, Executive Decree 24-49 takes as base 35% of the previous year turnover for service providers and 25% for goods activities. On 2,500,000 DA of services that means a base of 875,000 DA and a contribution of 131,250 DA.
The 24,000 DA flat option versus 15%: the auto-entrepreneur choice
An auto-entrepreneur can opt for a flat yearly contribution of 24,000 DA instead of the percentage. Executive Decree 26-257 (Official Journal no. 53 of 23 July 2026) rewrites article 14 of the base text and keeps that choice. Because the floor of the 15% contribution is 43,200 DA, the flat option is cheaper whenever the base is low or medium.
The exact health and pension rights the flat option opens are not established by the text we read, so we flag them "to verify". Ask CASNOS before choosing on price alone.
Auto-entrepreneur, IFU or real regime: what the tool compares
The tool sets three situations side by side for one turnover. Auto-entrepreneur: 0.5% IFU (10,000 DA minimum), 5,000,000 DA ceiling. Standard IFU: 5% for producing and selling goods, 12% for other activities, 30,000 DA minimum, 8,000,000 DA threshold. Real regime: IRG on the annual scale applied to actual profit.
It compares tax and contributions only and is not advice on which to pick: the real regime lets you deduct costs but brings VAT and full bookkeeping, with costs the tool does not put a number on.
Frequently asked questions
How much is the CASNOS contribution for an auto-entrepreneur?
Either a flat 24,000 DA a year or 15% of the base, which sits between 1 and 20 annual SNMG (at least 43,200 DA in the second case).
Is the 24,000 DA flat option better than the percentage?
On price yes: it is below the 43,200 DA floor of the percentage. The rights each option opens should be checked with CASNOS.
How is the base worked out for an IFU taxpayer?
Under decree 24-49, 35% of the previous year turnover for a service provider and 25% for goods, within the bounds of 1 to 20 annual SNMG.
What is the IFU rate?
0.5% for auto-entrepreneurs, 5% for producing and selling goods and 12% for other activities, according to the DGI. The minimums are 10,000 DA (auto-entrepreneur) and 30,000 DA (standard IFU).
At what turnover do I leave the IFU?
The ceiling is 5,000,000 DA for auto-entrepreneurs and the threshold is 8,000,000 DA for the standard IFU. Above that the regime changes.
Does the comparison include VAT?
No. VAT is collected and paid over under the real regime so it does not change your income, and IFU taxpayers do not charge it. Use the VAT calculator for that part.