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Algeria

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Treated as BNC professional income, roughly 12% IRG (5% as self-entrepreneur, or the IFU flat tax under DZD 8m), plus ~15% CASNOS social contributions. Crucially, since 2025 all crypto activity - including holding or receiving USDC - is a criminal offence, so crypto payouts cannot be legally received.

Classification

Non-commercial professional income (BNC) under IRG - business/professional income, not capital gains.

Taux d'imposition

BNC taxed at ~12% (flat IRG), or 5% under the self-entrepreneur status; the IFU single flat tax (5%/12%) covers turnover up to DZD 8m; general IRG scale (0-35%) for other income.

Cotisations sociales

CASNOS self-employed social security is mandatory at a flat ~15% of income (within min/max bases).

Immatriculation / régime

Register as professional/self-entrepreneur; small taxpayers (turnover under DZD 8m) use the IFU flat regime, otherwise the real BNC regime with expense deductions.

Payouts en crypto

CRITICAL: Algeria criminally bans all crypto activity (Law No. 25-10, 2025) - issuing, buying, selling, holding or using digital assets including USDC is illegal, so receiving payouts in USDC is itself prohibited.

Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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