Work out your single flat-rate tax
Choose your activity and enter your annual turnover: the calculator applies the rate and the minimum tax, and warns you if you go over the regime's ceiling.
Content checked on
Work out your IFU
The single flat-rate tax for small businesses and auto-entrepreneurs.
IFU due30,000 DA
5% rate (production and sale of goods) and 12% (other activities), minimum of 30,000 DA (art. 365 bis of the Direct Taxes Code as amended by the 2025 Finance Act), 8 million DA ceiling. Auto-entrepreneur: 0.5% of turnover, minimum 10,000 DA, 5 million DA ceiling. Indicative estimate, to be confirmed against your actual file.
- Production and sale of goods: 5% of turnover. Other activities: 12%.
- The tax cannot be lower than the minimum tax (30,000 DA, or 10,000 DA for auto-entrepreneurs).
- Above 8 million DA of turnover (5 million for auto-entrepreneurs), you leave the regime.
Frequently asked questions
Which form do I use to declare the IFU?
The provisional return is filed on form G no. 12 and the final return on form G no. 12 bis. Our guides cover both.
Does the calculation include CASNOS?
No, CASNOS is a separate social security contribution. Use the CASNOS calculator.
Written and checked by the Neuron Cowork team, Dely Brahim. Checked on .
Our editorial policyRead next
Shall we talk on WhatsApp?
Describe your situation in a few lines. We reply Sunday to Thursday, 9am to 5pm (Algiers time).