The Finance Bill for 2025 (PLF 2025), adopted on Wednesday by a majority of deputies in the People’s National Assembly (APN), includes several amendments concerning various provisions of the bill, along with the introduction of new articles, particularly in the fiscal domain.
These amendments primarily involve:
- Increasing the property tax rate on vacant, unrented secondary residences owned by individuals from 7% to 10%, in accordance with Article 20 of the law, passed during a plenary session chaired by Mr. Brahim Boughali, President of the APN, in the presence of the Minister of Finance, Laaziz Faid, and several government members.
- Setting the amount of the flat-rate tax (IFU) at 10,000 DA per exercise for activities under the auto-entrepreneur status and for craftsmen, as per Article 29.
- Reducing late payment penalties for registration fees for notaries and bailiffs to 5,000 DA, following a proposal by a deputy.
- Adopting a new article (Article 22 bis) which allows for a reduction in IFU from 12% to 5% for taxi transport services, similar to other service providers.
- Amending Article 121 to provide a 50% reduction in the global income tax (IRG) or corporate income tax for individuals or companies operating in the wilayas of Illizi, Tindouf, Adrar, Tamanrasset, Timimoune, Bordj Badji Mokhtar, In Salah, In Guezzam, Djanet, and residents permanently domiciled there, for a transitional period of 5 years starting from January 1, 2025.
- Confirming an increase in the automotive sticker fee for tourist vehicles and utility vehicles with an engine power of 10 CV or more.
- Introducing Article 203 modified, allowing for the sale of vehicles imported less than three years ago after paying the granted tax duties under certain conditions.
- Reintroducing Article 137 for an increase in the additional tax on tobacco products from 50 DA to 65 DA per pack, a 30% increase (15 DA), with the revenue going to the state budget and included in VAT calculations.
- Adopting a new article (Article 159 bis) which exempts goods confiscated by the state under final judicial decisions in anti-corruption efforts from customs duties and late payment penalties, regardless of their nature.
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