What is IBS (corporate income tax)?

IBS (Corporate Income Tax) is the tax applied on the net profit realized by companies.

IBS Rates in Algeria

• 19%: production activities
• 23%: construction, public works, hydraulics, and tourism (BTPH)
• 26%: trade and services

Calculation

Formula:
IBS = Taxable profit × IBS rate

To learn more:

• The different types of companies in Algeria and their taxation
• The different taxes in Algeria and their management by our ERP
• Accounting software in Algeria