BizAlgeria

Net salary, IRG and CNAS calculator (employees)

From monthly gross to net pay: the 9% CNAS employee contribution, then IRG on salaries with the scale, the 40% abatement and the exemption up to 30,000 DA. The figures reproduce the official DGI table; cases not covered are listed at the bottom.

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Your salary

Base pay plus bonuses that are part of the CNAS base, before any deduction.

Allowances and bonuses (optional)

CNAS leaves them out of its base; we add them to the IRG taxable income.

Added to net pay with no contribution and no IRG, following the DGI exemption list.

Monthly result

Enter an amount to see the breakdown.

IRG scale on salaries (annual income, applied each month with bands divided by 12)

Annual bandRate
0 to 240 000 DA 0%
240 000 DA to 480 000 DA 23%
480 000 DA to 960 000 DA 27%
960 000 DA to 1 920 000 DA 30%
1 920 000 DA to 3 840 000 DA 33%
above 3 840 000 DA 35%

Scale checked against the Finance Law 2022 text and the official DGI table.

From gross to net pay in Algeria

Net pay is worked out in two steps. First the employee CNAS contribution, at 9% of the salary subject to contributions. Then the IRG on salaries, computed on the taxable salary with the progressive scale, a 40% abatement (capped between 1,000 and 1,500 DA a month) and an exemption up to 30,000 DA a month, as set out by the DGI.

The calculator reproduces the official DGI table. It also works backwards: the gross pay needed to reach a target net.

What the tool does not cover

Some special cases (taxable or non-taxable bonuses, benefits in kind, family situations, special regimes) are not all handled. The list of cases not covered is at the bottom of the page. For a real payslip, rely on your employer or accountant.

Frequently asked questions

What is the employee CNAS contribution rate?

9% of the salary subject to contributions, according to the CNAS page for employers. The employer share is 25%.

From what salary is IRG due?

Salaries up to 30,000 DA a month are exempt from IRG, according to the DGI. Above that, the progressive scale applies with a 40% abatement.

Is the CNAS contribution deducted before IRG?

Yes, the IRG base is the salary after the employee contribution is withheld, according to the DGI.

How do I find the gross pay from a target net?

Use the reverse calculation in the tool, which looks for the gross whose net matches your target.

Does the tool replace a payslip?

No. It gives an estimate based on published rules. Cases not covered are listed under the calculator.

Related guides

More tools

Rules checked on

Sources

Assumptions

  • Annual IRG scale (0% up to 240,000 DA, then 23%, 27%, 30%, 33%, 35%) applied each month with the bands divided by 12 (direct taxes code, art. 104, as written by the Finance Law 2022; the salary part stayed unchanged in the Finance Laws 2023, 2025 and 2026).
  • 40% abatement on the tax, bounded between 1,000 and 1,500 DA a month; full exemption up to 30,000 DA; second abatement between 30,000 and 35,000 DA (general case) or 42,500 DA (disabled workers).
  • Taxable income = gross minus the 9% CNAS employee contribution (which includes the pension share), as the DGI states. CNAS: 25% employer, 9% employee, 0.5% social works. SNMG: 24,000 DA a month since 1 January 2026.
  • The calculation reproduces the official DGI table line by line (taxable incomes from 20,000 to 330,000 DA in 10 DA steps, general and special cases), to within 0.1 DA.
  • To verify: how employers round the taxable income (the DGI table goes in 10 DA steps) and the exact IRG treatment of panier and transport allowances.

Cases not covered

  • Bonuses and back pay of a period other than monthly (10% withholding), part-time lecturing and occasional activities (10% or 15% final withholding).
  • Benefits in kind (article 71 of the code was amended by Finance Law 2026, art. 7), residence and isolation allowances capped at 70% of base pay, wages under youth employment programmes, special contribution regimes (home workers, artists and authors).
  • Retirement pensions, foreigners and non-residents, tax treaties.
  • Part-time work, partial months, salaries below the SNMG, overtime.
  • Employer-specific deductions (health plan, union dues, advances, loans) and total employer cost.
  • The monthly withholding is not always the final tax if you have other income or several employers: see the annual return with your tax inspection.

General information, not legal or tax advice. Rules can change: check the date above.