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VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Algeria | |
| standard rate | 19% Taxable goods, works, transactions and services that are not expressly subject to the reduced 9% rate or exempt from VAT. |
| reduced rate | 9% The reduced rate applies to the goods, works, transactions and services listed in Article 23 of the Turnover Tax Code. These include certain agricultural and food products, specified veterinary and agricultural products, books and certain printed matter, drinking water supplied to households, cinema admission, certain medical services, construction and sale of residential property and rehabilitation of older residential buildings, specified state-approved education and vocational training, rail passenger transport and passenger transport by bus. Services relating to tourism, hotels, thermal establishments, classified tourist restaurants, travel and tourist vehicle rental also qualify for the 9% rate through 31 December 2027. |
| exempt with deduction | Exports of goods are exempt from VAT subject to the conditions of the Turnover Tax Code. Exporters may also use the VAT-free purchasing regime for imported or locally acquired goods intended for export or incorporated into exported products, and for certain services directly related to exports. VAT credits may qualify for refunds in the cases provided by law. This is not a statutory 0% VAT rate. |
| exempt without deduction | Articles 8 to 12 of the Turnover Tax Code provide numerous specific VAT exemptions. They include certain basic agricultural and food products, specified agricultural equipment, certain banking or financing transactions and various transactions covered by investment or support schemes. Input VAT used exclusively for exempt transactions is generally not deductible unless a special rule provides otherwise. |
| out of scope | Agricultural production activities are outside the scope of VAT, although intermediate wholesale resales of taxable agricultural products are subject to VAT. Transactions between companies belonging to the same qualifying tax group are also outside the scope of VAT. |
| reverse charge | When a taxable supply of goods or services in Algeria is made by a taxable person established outside Algeria, VAT is self-assessed and paid by the Algerian purchaser or recipient in the cases provided by law. A foreign business carrying out taxable transactions in Algeria must generally appoint a tax representative; failing this, VAT and any related penalties may be paid by the customer on its behalf. |
| single flat-rate tax (IFU) | The single flat-rate tax (IFU) is a simplified regime combining VAT, personal income tax and the local solidarity tax. Subject to the statutory conditions and exclusions, it applies in particular to individuals carrying on commercial, industrial or non-commercial activities where annual turnover does not exceed DZD 8,000,000. IFU taxpayers are not separately subject to VAT and invoice on a tax-inclusive basis. The IFU rate is generally 5% for production and sales of goods and 12% for other activities. A 0.5% rate applies to activities under the auto-entrepreneur regime. |
| Upcoming changes: | |
| 1 Jan 2028 | Under current legislation, the temporary 9% VAT treatment for tourism, hotel and thermal activities, classified tourist restaurants, travel services and tourist vehicle rental expires after 31 December 2027. Deloitte Société d’Avocats |
| Past changes: | |
| 1 Jan 2026 | The renovation of older residential properties, catering and accommodation provided to patients by health establishments, vocational training provided by state-approved institutions and the accommodation and catering they provide directly, and passenger transport by bus become subject to the reduced 9% VAT rate. Deloitte Société d’Avocats |
| 1 Jan 2025 | The temporary reduced 9% VAT rate for tourism, hotel and thermal activities, classified tourist restaurants, travel services and tourist vehicle rental is extended through 31 December 2027. Deloitte Société d’Avocats |
| 4 Jun 2020 | The 0% VAT rate, which had applied since 1 April 2020 to qualifying purchases by companies under the Directorate of Large Enterprises, is abolished before its planned nationwide extension from 1 January 2021. VAT exemption and VAT-free purchasing certificates are reinstated. EY – Worldwide VAT, GST and Sales Tax Guide 2021 |
| 1 Apr 2020 | A 0% VAT rate is introduced for qualifying purchases of goods and services that previously benefited from VAT exemption or the VAT-free purchasing regime, initially for companies under the Directorate of Large Enterprises. EY – Worldwide VAT, GST and Sales Tax Guide 2021 |
| 1 Jan 2017 | The standard VAT rate increases from 17% to 19% and the reduced rate from 7% to 9%. Deloitte Société d’Avocats |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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