G No. 11: the annual return for industrial and commercial profits (real regime)

G No. 11 is used to declare the taxable profit of an industrial or commercial business run in your own name, when it falls under the real profit regime. This profit belongs to the industrial and commercial profits category (BIC, bénéfices industriels et commerciaux) of IRG, Algeria's personal income tax.

The form starts from the accounting profit, taken from accounts kept under the financial accounting system (SCF). It then adjusts it for add-backs (expenses the tax law does not allow as deductions) and for the deductions it permits, to arrive at taxable profit.

The profit declared on G No. 11 is then carried over to the owner's global income return, G No. 1, which must be filed by 30 June.

G No. 11, G No. 13 or G No. 4: which one?

G No. 11 must be filed by individuals who run an industrial or commercial business and are taxed under the real profit regime. Typical cases:

• a trader registered in the trade register in their own name whose business falls under the real regime;
• an owner moved by the administration from the IFU to the real regime because turnover exceeded the threshold: according to the DGI, they stay under the real regime in later years, even if turnover falls;
• an individual manufacturer, whatever the size of the workshop, as long as they are under the real regime.

G No. 11 is not filed by companies, including the single-member EURL (G No. 4), by non-commercial professions (G No. 13), or by taxpayers under the IFU, who have their own returns.

1. 1

   Confirm your tax regime

   Check with your office that you are under the real regime for the year declared, especially after moving from the IFU to the real regime.

2. 2

   Have the accounts closed

   Balance sheet, income statement and annex tables, prepared under the SCF by your accountant.

3. 3

   Work out taxable profit

   Start from accounting profit, add the add-backs, subtract the deductions. Keep the detail of each line.

4. 4

   Fill in your identification

   Name, NIF, business address, trade register number, turnover and the accountant's identity.

5. 5

   Enter the figures and attach the tax package

   Taxable profit, instalments paid, then the annex documents in the order of the administration's model.

6. 6

   File by 30 April

   On Jibaya'tic if your office is equipped, otherwise at the counter where the business operates. Keep the acknowledgement or confirmation.

7. 7

   Pay the balance from 1 to 20 May

   With the G No. 50 slip: tax owed minus provisional instalments.

8. 8

   Carry the profit over to G No. 1

   Before 30 June, together with your other income for the year.

G No. 11 is filed at the tax centre (CDI) or tax inspection office where the business operates, meaning where your shop or establishment is located, which is not necessarily where you live. G No. 1, by contrast, is filed at the office of your home address.

Since 1 January 2026, the Finance Law makes online filing mandatory for taxpayers under the real regime attached to an office equipped with Jibaya'tic. Portal access codes are requested from the office that manages your file. A return submitted on the portal can no longer be changed.

Legal filing deadline for G No. 11

30 April

End of the IRG/BIC balance payment window (1 to 20 May)

20 May

Filing of G No. 1, which includes the profit

30 June

Annual summary statement (ERA), online

30 September

The return must be filed by 30 April each year, for the previous year's profit. Profit for 2026 must therefore be declared by 30 April 2027.

The IRG/BIC settlement balance, meaning the tax owed minus provisional instalments already paid, is paid from 1 to 20 May with the G No. 50 slip. More precisely, the DGI sets this payment no later than the 20th of the month following the filing deadline for annual results returns.

The annual summary statement (ERA), which repeats the data from the annual return, is then filed online before 30 September. Late filing of G No. 11 triggers the penalties set by the CIDTA.

• Filing G No. 11 for a SARL or EURL: companies use G No. 4.
• Filing at the office of your home address instead of the office where the business operates.
• Leaving out the trade register number, the turnover or the accountant's identity.
• Attaching a balance sheet whose figures do not match the form.
• Forgetting to carry the profit over to G No. 1 afterwards.
• Assuming you are back under the IFU in a year when turnover falls: according to the DGI, the move to the real regime is lasting.
• Paying the balance after 20 May.