Algeria Extends Tax Declaration Deadlines for January, February 2026 and 2025 Training Taxes
Takeaway
The extension of tax declaration deadlines provides short-term relief for Algerian businesses, particularly SMEs, allowing them to manage their tax obligations amidst potential technical challenges. Investors should monitor the utilization of the 'Jibayatic' platform as a key indicator of Algeria's progress in digitalizing its tax system, which will ultimately reduce compliance costs and improve transparency.
The General Directorate of Taxes (DGI) has announced an extension for filing monthly tax declarations (series G50) for January and February 2026. The extension also applies to declarations regarding the tax on continuous vocational training and the apprenticeship tax for the 2025 fiscal year. This decision, announced on Thursday, February 20, 2026, aims to enable taxpayers to regularize their tax status under favorable conditions, following reported technical difficulties accessing the online portal.
This extension follows the 2026 Finance Act, signed by President Abdelmadjid Tebboune, which introduced measures to simplify tax procedures and boost economic activity. These measures included extending the tax exemption period for start-ups from one year to two years upon label renewal and renewing tax benefits for business incubators. In July 2025, amendments to the Direct Tax Code (DTC) extended the deadline for submitting the annual income tax return 'Gnº1' from April 30 to June 30. The 2026 Finance Act also established an exceptional voluntary tax regularization system, with a declaration deadline set for December 31, 2026, and a one-time 8% tax with no penalties applied.
The specific deadlines for the extended declarations and the nature of the technical difficulties encountered by taxpayers have not been disclosed. However, the DGI has been actively promoting the use of its “Jibayatic” online platform for tax filing and has introduced new employer reporting obligations to support the digital transition. These efforts align with the government's broader strategy to modernize the tax system and improve compliance.
The extension is expected to benefit businesses and individuals who faced challenges in meeting the original deadlines, providing them with additional time to prepare and submit their declarations. It may also reduce the risk of penalties for late filing. However, the delay could temporarily impact government revenue collection and may require adjustments to budget forecasts.
Taxpayers should monitor the DGI's website and official announcements for specific details regarding the extended deadlines and any further guidance on resolving technical issues. The DGI is likely to announce the new deadlines soon. Businesses should also be aware of the voluntary regularization mechanism, which offers a single tax rate of 8% without penalties until December 31, 2026.