G No. 4: the annual corporate income tax return (IBS)

G No. 4 is the results return for legal entities subject to IBS. The company declares the profit or loss of the previous financial year, works out its taxable profit and the IBS owed. The balance to pay is the tax owed minus the instalments already paid during the year.

The starting point is the accounting profit, taken from accounts kept under the Algerian financial accounting system (SCF). The return turns it into taxable profit using a simple rule restated by the DGI: taxable profit equals accounting profit, plus add-backs, minus deductions.

• Add-backs: expenses recorded in the accounts that the CIDTA (Direct Taxes Code) does not allow, or only partly allows, as a deduction from taxable profit.
• Deductions: income recorded in the accounts that the law exempts or allows to be taken out, as well as earlier losses that can be carried forward under the conditions of the CIDTA.

The IBS rate depends on the type of activity. Check the rate that applies to your business in the current CIDTA, or with your tax office, before filling in the tax line.

G No. 4 is due from legal entities subject to IBS, whether the year ends in a profit, a loss or with no activity at all. The DGI lists in particular:

• limited liability companies: SARL and single-member EURL;
• joint-stock companies (SPA);
• public economic enterprises and public industrial and commercial establishments (EPIC);
• foreign companies with a permanent business installation in Algeria, using the series G No. 4 form provided by the administration.

G No. 4 is not filed by an individual entrepreneur (natural person), who falls under IRG and declares profits on G No. 11 or G No. 13, or by foreign companies without a permanent business installation, which are subject to a withholding tax regime.

1. 1

   Close and approve the accounts

   Balance sheet and income statement for the year, drawn up under the SCF. Without closed accounts, there is no result to declare.

2. 2

   Prepare the table for determining taxable profit

   List each add-back and deduction, with its justification, to move from accounting profit to taxable profit.

3. 3

   Complete the tax package

   Carry the accounts over into the annex tables, in the order and under the headings of the administration's model.

4. 4

   Fill in form G No. 4

   Company details (name, NIF, address, financial year), taxable profit, tax owed, instalments paid and balance.

5. 5

   Check consistency

   The same figures must appear in the balance sheet, income statement, determination table and form.

6. 6

   File before 30 April

   On Jibaya'tic if your office is equipped, otherwise at the counter. Keep the acknowledgement of receipt or portal confirmation.

7. 7

   Pay the balance

   With the G No. 50 slip, by the 20th of the month following the filing deadline.

8. 8

   Prepare the ERA

   The annual summary statement reuses your data: it is filed online before 30 September.

G No. 4 is filed with the tax office that manages the company's file, the one covering the registered office or main establishment. Depending on its size and location, the company falls under the Large Enterprises Directorate (DGE), a tax centre (CDI) or a tax inspection office. If in doubt, ask your office to confirm which one you depend on.

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 obtained from the managing office after joining. For a company under the DGE, the return is only accepted once the online payment has been made.

Legal filing deadline (financial year N-1)

30 April

Payment of the IBS balance with G No. 50

20th of the following month

Annual summary statement (ERA), online

30 September

The return for financial year N-1 is filed before 30 April of year N (Article 151 of the CIDTA). For a financial year ending on 31 December 2026, the deadline is therefore 30 April 2027.

The settlement balance, meaning the IBS owed minus instalments already paid, is due by the 20th of the month following the filing deadline for annual results returns, using the G No. 50 slip. With the 30 April deadline, that means 20 May.

After G No. 4 comes the annual summary statement (ERA, état récapitulatif annuel), which repeats information from the annual return and its attachments. It is filed online before 30 September. Late filing of G No. 4 triggers the penalties set by the CIDTA.

• Mixing up accounting profit and taxable profit: without the determination table, the return is incomplete.
• Filing nothing because the year ended in a loss or the company has no activity yet.
• Forgetting to offset instalments already paid, or offsetting them without being able to show the G No. 50 slips.
• Leaving differences between the figures in the balance sheet, the income statement and the form.
• Submitting too quickly on Jibaya'tic: a return once sent can no longer be changed.
• Counting on an extension that has not been announced.
• Paying the balance after the 20th of the month following the filing deadline.