AlgeriaUpdated for 2026FinanceAlgeria Rental Property Income Tax (IRG Locatif) Calculator 2026
Calculate statutory income withholding tax on residential and commercial rental leases (7% Collective, 10% Individual, 15% Commercial) under Article 42 CIDTA in DZD.
Calculated Result
Total Rental Income Tax Payable
0
Calculator Inputs
mo
Total Rental Income Tax Payable
0
Monthly Withheld Rental Tax
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Landlord Monthly Net Rental Income
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Total Gross Contractual Rent
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Total Net Cash Income for Lease Term
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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: المادة 42 من قانون الضرائب المباشرة والرسوم المماثلة (CIDTA) المنظمة لاقتطاع الضريبة على الدخل الإجمالي من المداخيل العقارية (IRG/Revenus Fonciers)Last Verified: 2026-09-03
Frequently Asked Questions
Under Article 42 of the Algerian Direct Tax Code, final withholding rates apply: 7% on gross rent for collective residential apartments, 10% for individual villas/detached residences, and 15% for commercial premises, professional offices, or leases granted to corporate entities. Student rentals are fully tax-exempt.
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