Important tax incentives up to 10 years of exemption, depending on the location and size of the project.

 And other additional benefits:

• Partial or total reimbursement of expenses related to infrastructure works within the framework of derogatory scheme ;
• Reduction in employers' contribution to social security for the recruitment of young job seekers ;
• The concession of land by mutual agreement, over periods of 33 years renewable and giving rise to the same property rights arising from sales ;
• Discounts on the price of the rental fee on the land and property acquired within the framework of the realization of the investment ;
• Tax exemptions throughout the life of the project for exporting projects ;
• Temporary Exemption for 5 years, of companies benefits tax (IBS), Global Income tax(IRG) and Tax on the turnover and 3%bonus  of the interest rate on bank loans granted to investments in certain activities within the steel and metal industrial sectors, the hydraulic binders and Electrical Appliances, Industrial chemistry, mechanics and automotive Pharmaceuticals, aerospace, shipbuilding and repair, advanced technology, food processing, textiles and clothing, leather and derivatives, wood and furniture industry ;
• Exemption from VAT, customs duties, taxes having equivalent effect or any other charge for the equipment needed for investment by industrial companies in the field of research and development ;
• Reduction by 50% of companies benefits tax (IBS) or Global Income tax (IRG) for individuals and legal entities, activating and fiscally domiciled in the wilayas of Illizi, Tindouf, Tamanrasset and Adrar, and this for a period of 05 years from the January 1, 2015 ;
• Support by the Public Treasury Administration to bank interest for investments made by industrial companies for the acquisition of technology and mastery to enhance the industrial integration rate of their products and competitiveness ;

Extension until 31 December 2019, of the application of reduced rate of customs duty on acquisitions of equipment and furnishings not produced locally by hotel standards and within the scope of modernization and upgrading under the "Quality Plan Tourism

• Algeria" -The list of equipment and furnishings concerned is determined by the inter-ministerial order of March 2, 2014 ;
• Reduction of charges of contribution to social security (recruitment of young jobseekers):

•  North: 56%to 80%;
•  Highlands and South: 72% to 90%.

Investment projects may benefit from fiscal exemption and reduction according to the location and the impact of the projects on the economic and social development.

General scheme:

A. Realization period: 

• Exemption from customs duties on non excluded imported equipments, directly involved in the realization of the investment;
• Exemption from VAT on non exclude goods and services, whether imported or purchased locally, and that are directly involved in the investment realization;
• Exemption from property transfer tax in return for all property acquisitions, realized within the framework of the concerned investment. 

B. Exploitation period: 

For duration of (3) years for project creating more 100 jobs at the start-up of the activity and after observation of commencement of activity, established by the tax authorities to the diligence of the investor:

• Exemption from company profits tax;
• Exemption from Professional activity tax.

This period is extended to five (05) years for projects creating one hundred and one (101) jobs at the start-up of the activity, and / or for investment in strategic sectors the list of which is set by the National Council of Investment.

Derogatory scheme:

Scheme for the zones to be developed:

 A-      Realization period:

• exemption from transfer tax on real estate acquisitions realized within the framework of the investment ;
• application of the registration fee at the reduced rate of two per thousand   (2 ‰) for acts of companies and capital increases ;
• partial or total taking in charge by the State, after the Agency’s assessment, of expenditures concerning infrastructure works necessary to the implementation of investment ;
• VAT exemption for goods and services not excluded from the benefits entering directly in the realization of the investment, whether imported or purchased on the local market ;
• Exemption from customs duties for imported goods not excluded from the benefits, entering directly in the realization of the investment ;
• Exemption from registration fees, land advertisement fees and the domanial remuneration on built and non built property, granted for the realization of investment projects. This benefit is applicable for the minimum duration of the granted concession.

            Also benefit from these provisions concessions previously granted by decision of the Council of Ministers in favour of investment projects.

B. Exploitation period and for a duration of  ten (10) years:

• exemption from company profits tax ;
• exemption from Professional activity tax ;
• exemption from the acquisition date from the property tax on real property within the scope of investment ;
• Additional benefits of nature to improve and / or facilitate investment, such as the deferral of deficits and depreciation periods.

a. Realization period:

• Exemption from duties, taxes, taxations and other tax deductions on all goods and services imported or locally purchased, that are necessary for the realization of the investment ;
• Exemption from registration fees on transfers of real property allocated to the production as well as advertising law which they are subject ;
• Exemption from registration fees on the constituent acts of companies and capital increases ;
• Exemption from property tax on real estate allocated to the production ;
• Exemption from registration fees, of land advertisement fees and the domanial remuneration on built and non built property, granted for the realization of investment projects. This benefit is applicable for the minimum duration of the granted concession.

Also benefit from these provisions concessions previously granted by decision of the Council of Ministers in favour of investment projects.

b.Exploitation period:

For duration of ten (10) years from the observation of commencement of activity, established by the tax authorities to the diligence of the investor:

• Exemption from Corporate profits tax ;
• Exemption from Professional activity tax ;
• Exemptions from or reductions of taxes, duties or taxes, including value  added tax levied on the price of goods produced by the investment within the scope of emerging industrial activities upon decision of National Council of Investment ;
• Other benefits upon decision of National Council of Investment such as the partial or total coverage by the State, after evaluation of the Agency of expenditure related to infrastructure works, required for the completion of the investment.

- Interest rate 3.5% ;

- Bonus of 2% which can range to 4.5% (in tourism projects in the South) ;

- A network of 29 banks and financial institutions, including:

• 14 private and 6 public and 9 financial institutions;
• 7 373 100 billion dinars of credit to the economy.

- The existence of Leasing Companies;

- Availability of investment funds:

• FNI shareholding to 34% in major projects;
• 05 Investment Funds covering the whole territory up to 49% participation in the capital of SMEs.

- Possibilities for the use of financial institutions guarantees: Guarantees Fund Credits Investment “FGAR”.