Investment projects may benefit from tax and / or parafiscal exemptions and reductions, depending on the location, the activity carried out and the impact of the projects on economic and social development. Three levels of benefits are provided:
- the advantages common to all eligible investments;
- additional advantages for the benefit of privileged and / or job-creating activities;
- exceptional benefits for investments of particular interest to the national economy.
a) Implementation period
a- exemption from customs duties on imported goods, directly involved in the investment implementation;
b- VAT exemption for goods and services, imported or acquired locally, directly involved in the investment implementation;
c- exemption from the transfer duty and land advertisement fees on all property acquisitions made as part of the investment concerned;
d- Exemption from registration fees, land advertisement fees and the state owned property remuneration on built and non-built property, granted for the implementation of investment projects. This benefit is applied for the minimum duration of the granted concession.
e- Deduction of 90% on the annual rental fee amount, set by the service of domain for the investment implementation period;
f- Exemption from land tax on real estate within the framework of the investment for a period of ten (10) years from the acquisition date;
g- Exemption from registration duties on acts of corporations and capital increases.
For a period of (3) years after the operation start up report, drawn up by the tax authorities at the behest of the investor:
a- Tax exemption on companies profits (IBS);
b - Exemption from the tax on the turnover (TAP);
c- 50% deduction on the annual rental fee amount set by the state property department
- Exemption from customs duties on imported goods directly involved in the investment implementation.
- VAT exemption on goods and services directly involved in the investment implementation, whether they are imported or purchased on the local market;
- exemption from transfer tax, subject to payment, on real estate acquisitions made within the framework of the investment
- exemption from registration fees, land advertisement tax and the state owned property remuneration on built and non built properties concessions, granted for the investment projects implementation. This benefit is applied for the minimum duration of the granted concession;
- Exemption from land tax on real estate within the framework of the investment for a period of ten (10) years from the acquisition date;
- Exemption from registration duties on acts of corporations and capital increases;
- partial or total support by the State, after the Agency’s assessment, of expenditures concerning infrastructure works needed to the implementation of investment;
- Reduction of the annual rental fee amount set by the state property department, on the land concession, for the investment projects implementation:
- To the symbolic dinar per square meter (m2) for a period of ten (10) years and 50% of the annual rental fee amount beyond this period for investments located in localities within the Highlands and other areas whose development requires special contribution of the State;
- To the symbolic dinar per square meter (m2) for a period of fifteen (15) years and 50% of the annual rental fee amount beyond this period for investment projects implemented in the regions of the South.
Tax exemption on companies profits (IBS);
Exemption from the tax on the turnover (TAP);
50% deduction on the annual rental fee amount set by the state property department
The common advantages to all eligible investments
Additional advantages to the privileged and/or jobs creating activities
There are particular taxes and financial incentives introduced by the legislation in force, for tourist, industrial and agricultural activities, which can not be cumulated with the advantages of the Investment Promotion Law provisions. In this case the promoter benefits from the most advantageous incentive measure..
For investments, implemented out of areas to be promoted, and generating more than one hundred (100) permanent jobs, the duration of tax exemption during the exploitation period is five (5) years.
- All the common advantages for the implementation period
- granting, according to the legislation in force, of exemptions or reduction of customs duties, taxes, and any other imposition with fiscal character, granting of subsidies, aids or financial supports, as well as any facilitation measures likely to be granted,
- Possibility, after the CNI agreement, of the implementation period advantages transfer from the investor to contracting parties, in charge of the investment implementation, for the investor.
- Extension for a period of up to ten (10) years, of the duration of the common advantages granted during the exploitation period,
- Granting of the duty-free purchase scheme for goods and materials used in the production of goods benefiting from the value added tax exemption,
- Granting for a period not exceeding 5 years of exemptions or reductions of duties, taxes including VAT applied on the prices of goods produced within the framework of emerging industrial activities.
Exceptional advantages to investments bringing a particular interest for the national economy
Cartes des wilayas à travers lesquelles s'appliquent les avantages particuliers
National Agency for Investment Development
The National Agency for Investment Development is a state owned establishment, endowed with legal personality and financial autonomy, responsible, in coordination with the administrations and organizations involved in the investment process
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