- IFU turnover ceiling for a natural person
- 8,000,000 DA
- IFU on producing and selling goods
- 5%
- IFU on other activities
- 12%
- minimum yearly CASNOS contribution in 2026
- 43,200 DA
- no capital or articles needed
- None
Who must register
Anyone who wants to carry on a commercial activity (buying for resale, production, commercial services, distribution, import) must be registered in the trade register before starting. This obligation comes from Law No. 04-08 of 14 August 2004 on the conditions for carrying on commercial activities.
Registration gives you trader status and a trade register number, which you put on your invoices. Liberal professions (doctor, lawyer, architect, for example) are not in the trade register: they depend on their professional order or body. If your activity is on the ANAE list, the auto-entrepreneur status may be simpler and lower-taxed.
What the texts say
Premises: the most common sticking point
The CNRC asks for proof of the premises where the activity is carried on: title deed, rental contract or other right of occupation. For a shop open to the public, the premises must match the declared activity. For a service activity with no customers on site, ask the CNRC office whether a domiciliation contract is accepted: the answer depends on the activity.
The steps
- 1
Choose the activity code
Find your activity in the CNRC nomenclature and note its code. Check whether it is regulated: if so, find out which approval or licence you need.
- 2
Gather proof of premises
Title deed, rental contract or right of occupation, in the name of the person registering.
- 3
Fill in the registration form
The CNRC form for natural persons covers your identity, address, premises and activity code.
- 4
File with the CNRC
File at the CNRC office with the tax stamp and payment of the registration fees. Some formalities can also be done online on Sidjilcom, the CNRC portal.
- 5
Receive the trade register extract
It shows your trade register number and the registered activity.
- 6
Register with the tax office
Apply for your NIF (tax ID) and file the declaration of existence (G No. 8) at the tax centre for your place of business. Under the IFU, you then file the G No. 12 and G No. 12 bis returns each year.
- 7
Get the NIS
Apply to the ONS (National Statistics Office) for the statistical identification number.
- 8
Register with CASNOS
Register from the start of the activity. The contribution is 15% of the base, with a minimum of 43,200 DA per year in 2026. Register with CNAS as an employer from your first hire.
Documents to prepare
How much tax under the IFU
| Yearly turnover | Selling goods (5%) | Other activities (12%) |
|---|---|---|
| 2,000,000 DA | 100,000 DA | 240,000 DA |
| 5,000,000 DA | 250,000 DA | 600,000 DA |
| 8,000,000 DA | 400,000 DA | 960,000 DA |
These amounts show the gap with the auto-entrepreneur status, taxed at 0.5% for activities on its list. The IFU is calculated on turnover, without deducting expenses. IFU taxpayers are outside the scope of VAT.
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.
| Criterion | Natural person | Auto-entrepreneur | EURL |
|---|---|---|---|
| Formalities | Trade register, no notary | Online registration with the ANAE | Notarised articles and trade register |
| Activities | All, subject to regulated activities | Closed list, no regulated activities | All, subject to regulated activities |
| Tax | IFU at 5% or 12% up to 8,000,000 DA, then standard regime | IFU at 0.5%, minimum 10,000 DA, up to 5,000,000 DA | IBS under the standard regime |
| CASNOS | 15%, minimum 43,200 DA in 2026 | Optional 24,000 DA yearly flat fee | 15% for the non-salaried manager |
| Liability | Personal | Personal | Limited to the contribution |
| Partners | Not possible | Not possible | Possible, it becomes a SARL |
Which legal form fits your project?
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Question 1 of 3
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- Trade register, natural person
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