Algeria Real Estate Capital Gains Tax Calculator 2026 (Plus-Value)
Calculate statutory 5% capital gains tax on property sales with annual holding period abatements (5% per year after year 2, full 100% exemption after 15 years) in DZD.
Calculated Result
Statutory 5% Capital Gains Tax Payable
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Calculator Inputs
yrs
Statutory 5% Capital Gains Tax Payable
0
Gross Realized Capital Gain
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Net Seller Proceeds After Tax
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Holding Period Abatement Percentage
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Net Taxable Base After Abatement
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This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.
Official Statute: المواد 77 و79 و80 من قانون الضرائب المباشرة والرسوم المماثلة المنظمة لضريبة فائض القيمة العقارية (Plus-Value de Cession Immobilière بنسبة 5%) وتخفيضات سنوات الحيازةLast Verified: 2026-09-03
Frequently Asked Questions
A final statutory withholding tax of 5% applies to the net capital gain realized upon property transfer (selling price minus indexed acquisition cost and proven capital improvement expenditure), collected directly by the notary at transaction signing.
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