Algeria clarifies adjustments to capital gains derived from transfer of shares, equity interests and similar securities
|Tax Alerts, National/Federal Taxation, G ...|Algeria
Circular No. 01/MF/DGI/FL.2025, issued on 5 February 2025, clarifies the taxation of capital gains from the transfer of shares and similar securities, requiring declarations to be submitted to the tax office corresponding to the registered headquarters of the company involved, effective immediately.
Resident individuals in Algeria can benefit from a reduced 5% tax rate on capital gains if they reinvest equivalent amounts in shares or equity before 31 December of the year following the transaction…
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