Salary IRG · Algeria 2026
Algeria IRG Calculator 2026
Calculate monthly salary IRG from the monthly taxable salary, with the progressive brackets, exemption up to 30,000 DZD, salary IRG abatement, and the general or particular case formulas. This tool is only for salary IRG.
Live calculation
Monthly taxable salary
Enter the monthly taxable salary in Algerian dinars. The base is rounded down to the nearest 10 DZD before applying the brackets.
Monthly result
Base rounded to 41,980 DZD. Raw progressive IRG 5,134.60 DZD, salary abatement 1,500 DZD. No additional formula applies for this case.
Quick guide
A salary IRG calculator, not a generic tax calculator
This tool calculates Algeria 2026 IRG for treatments and salaries. It starts from the monthly taxable salary and applies the withholding logic used in payroll. It does not replace BIC, BNC, IFU, freelance, or company profit tax calculations.
Progressive brackets
Algeria IRG Brackets 2026
The monthly calculation uses the monthly equivalent of the annual IRG brackets.
| Annual bracket | Monthly equivalent | Rate |
|---|---|---|
| 0 to 240,000 DZD | 0 to 20,000 DZD | 0% |
| 240,001 to 480,000 DZD | 20,001 to 40,000 DZD | 23% |
| 480,001 to 960,000 DZD | 40,001 to 80,000 DZD | 27% |
| 960,001 to 1,920,000 DZD | 80,001 to 160,000 DZD | 30% |
| 1,920,001 to 3,840,000 DZD | 160,001 to 320,000 DZD | 33% |
| Above 3,840,000 DZD | Above 320,000 DZD | 35% |
Method
How is salary IRG calculated in Algeria?
The calculation uses the monthly taxable salary, rounds the base down to the nearest 10 DZD, then applies the monthly progressive brackets.
- Start with the monthly taxable salary.
- Round the base down to the nearest 10 DZD.
- Set IRG to zero if the base is less than or equal to 30,000 DZD.
- Calculate raw IRG using the monthly progressive brackets.
- Apply the 40% IRG abatement, limited between 1,000 DZD and 1,500 DZD.
- Apply the general or particular case formula when the threshold applies.
Exemption
IRG exemption up to 30,000 DZD
For a monthly taxable salary less than or equal to 30,000 DZD, the IRG result is zero. Above that threshold, the calculator applies the brackets, the abatement on calculated tax, and the special formula when applicable.
Reduction cases
General case vs particular case
In the general case, the complementary formula applies when the taxable salary is above 30,000 DZD and below 35,000 DZD.
In the particular case, the complementary formula applies when the taxable salary is above 30,000 DZD and below 42,500 DZD.
Control
Mistakes to avoid
- Do not confuse gross salary with taxable salary.
- Do not deduct 216,000 DZD per year from the salary base in this calculation.
- Do not apply BIC or BNC rules to salaries.
- Do not use IFU logic for salary IRG.
- Do not apply a 10,000 DZD minimum IRG to normal monthly salary withholding.
FAQ
Frequently asked questions about salary IRG 2026
How do you calculate IRG in Algeria in 2026?
For monthly salary withholding, start from the monthly taxable salary, round it down to the nearest 10 DZD, apply the monthly progressive IRG brackets, then apply the 40% abatement on calculated tax with a 1,000 DZD minimum and 1,500 DZD maximum. The general or particular reduction formula is then applied when relevant.
What are the Algeria IRG brackets for 2026?
The annual brackets start at 0% up to 240,000 DZD, then 23%, 27%, 30%, 33%, and 35%. Monthly thresholds are 20,000, 40,000, 80,000, 160,000, and 320,000 DZD.
Who is exempt from salary IRG?
For monthly treatments and salaries, a monthly taxable salary less than or equal to 30,000 DZD gives an IRG of zero in this calculator.
What is the difference between general and particular case?
The general case applies a specific reduction formula for salaries above 30,000 DZD and below 35,000 DZD. The particular case applies another formula for salaries above 30,000 DZD and below 42,500 DZD.
Does the calculator use gross salary or taxable salary?
It uses the monthly taxable salary, also called monthly net taxable salary. Gross salary alone is not enough unless deductions and taxable elements are already known.
Does the 10,000 DZD minimum IRG apply to salaries?
No. This calculator does not apply it to normal monthly salary withholding. It only uses the salary IRG logic for payroll.
Is this an official DGI calculation?
No. The result is informational and based on the 2026 IRG brackets. For official payroll, verify with DGI, an accountant, or the employer payroll setup.
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