Glossary

What is a tax exemption?

A tax exemption is a benefit that allows a company not to pay certain taxes for a specified period.

Examples of Exemptions in Algeria

  • ANDI: exemption from IBS, TAP, TVA (3 to 10 years depending on the zone)
  • Startups: specific tax exemptions
  • Agriculture: IBS exemptions
  • Exports: IBS exemption on export revenue

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