What is IRG (global income tax)?

IRG (Global Income Tax) is the personal income tax for individuals. It covers several categories of income.

Income Sources Covered

• Salaries
• Individual business activity (commercial, liberal)
• Rental income
• Miscellaneous income

In Algeria

• IRG on salaries: withheld at source, declared via the G50 form
• IRG on business activity: for individuals (not companies)

To learn more:

• The different taxes in Algeria and their management by our ERP
• Payroll