Which calendar applies to you?
It comes down to three questions. Are you under the real regime (all companies, plus individuals above 8,000,000 DA of turnover) or the IFU? Do you employ staff? Is the manager or owner self-employed, and so registered with CASNOS (the social security fund for the self-employed)? Find your row in the table, then follow the yearly calendar below.
| Your profile | Tax returns | Social security returns |
|---|---|---|
| SARL or EURL with no staff, majority partner as manager | G n°50 every month, G n°4 every year | Manager's CASNOS |
| SARL or EURL with staff | G n°50 every month (including tax withheld on salaries), G n°4 and G n°29 every year | Manager's CASNOS, employees' CNAS |
| Individual under the IFU, no staff | G n°12 and G n°12 bis | CASNOS |
| Individual under the IFU, with staff | G n°12, G n°12 bis, G n°50 ter every quarter, G n°29 | CASNOS, employees' CNAS |
| Individual under the real regime | G n°50 every month, G n°11 and G n°1 every year | CASNOS, plus CNAS if staff |
Every month: the G n°50 (real regime)
The G n°50 is the monthly return under the real regime. It is used to declare and pay, in one go, VAT, income tax withheld from salaries (IRG on salaries) and the other taxes and withholdings due for the past month. It is filed within the first 20 days of the following month: March's transactions are declared by 20 April at the latest.
Every quarter: G n°50 ter and CNAS for small employers
An IFU taxpayer who employs staff does not file a monthly G n°50. They pay over the tax withheld from salaries every quarter with the G n°50 ter. Separately, CNAS (the social insurance fund for employees) asks employers with fewer than ten employees to declare and pay quarterly, within 30 days of the end of the quarter.
| Quarter | G n°50 ter (IFU employer) | CNAS (fewer than 10 employees) |
|---|---|---|
| Q1 (January to March) | By 20 April | Within 30 days, so end of April |
| Q2 (April to June) | By 20 July | Within 30 days, so end of July |
| Q3 (July to September) | By 20 October | Within 30 days, so end of October |
| Q4 (October to December) | By 20 January | Within 30 days, so end of January |
The year month by month
| Deadline | What to do | Who |
|---|---|---|
| Every month, by the 20th | G n°50 for the previous month | Real regime |
| 20 January | G n°12 bis (actual turnover for the past year) and Q4 G n°50 ter | IFU |
| End of January (30 days after year end) | Annual declaration of salaries and employees (DAS) to CNAS | Employers |
| Before 1 February | Option for the real regime | IFU individuals moving to the real regime |
| By 1 March | Declaration of last year's income to CASNOS | Self-employed |
| 20 April | Q1 G n°50 ter | IFU employer |
| 30 April | G n°4 (companies), G n°11 (business profits), with the client statement for wholesale sales, G n°1 (overall income), G n°29 (salaries) | Depending on your situation |
| 30 June | G n°12 and IFU payment (full or 50%); CASNOS contribution payment | IFU; self-employed |
| 20 July | Q2 G n°50 ter | IFU employer |
| 1 to 15 September | Second IFU instalment (25%) | IFU, paying in instalments |
| 20 October | Q3 G n°50 ter | IFU employer |
| 1 to 15 December | Third IFU instalment (25%) | IFU, paying in instalments |
The annual returns due on 30 April
- G n°4: annual corporate income tax (IBS) return, with the full set of tax schedules. It covers SARLs, EURLs, SPAs and other companies subject to IBS.
- G n°11: return of industrial and commercial profits (BIC) for individuals under the real regime.
- G n°1: annual overall income return for individuals, filed with the tax inspection of their home address.
- G n°29: annual statement of salaries paid in the previous year. It covers all employers, including those under the IFU.
IFU: three dates to remember
- 1
By 30 June: G n°12
You declare the turnover you expect for the year and pay the IFU, in full or 50%.
- 2
September and December: the remaining instalments
If you chose to pay in instalments, you pay 25% between 1 and 15 September, then 25% between 1 and 15 December.
- 3
By 20 January: G n°12 bis
You declare the turnover actually achieved the year before and pay the balance if it exceeds your forecast.
CASNOS: declare before 1 March, pay before 30 June
The contribution for the self-employed (traders, craftspeople, liberal professions, managers who hold a majority of shares) is calculated on an annual base that you declare yourself and support with your tax or accounting documents. The rate is 15%. The base cannot fall below the annual SNMG (national minimum wage): with the SNMG raised to 24,000 DA a month from 1 January 2026, the minimum contribution is 43,200 DA a year (15% of 288,000 DA). Declaration and payment are made at a branch or on the Damancom online platform.
CNAS: every month or every quarter
If you employ staff, you declare and pay their contributions to CNAS within 30 days of the end of each period: every quarter if you have fewer than ten employees, every month otherwise. The overall rate is 34.5%: 25% paid by the employer, 9% withheld from the salary, and 0.5% of the payroll for social welfare. Each year, within 30 days of the end of the year, you send the annual declaration of salaries and employees (DAS), online on the CNAS e-filing portal.
Online filing and extensions
Since 1 January 2026, taxpayers under the real regime and the simplified regime for non-commercial professions must file online on the Jibayatic portal (article 111 of the 2026 Finance Law); paying online is possible but not compulsory. Under the IFU, online filing is possible but not compulsory. The DGI sometimes announces extensions by press release: in early 2026, the January G n°50 was pushed back to 1 February 2026, and the G n°12 bis and G n°50 ter to 1 March 2026. An extension only applies to the year and the return it names.
Two ways to get it done
This guide is all you need to do it yourself. Neuron does not do bookkeeping or routine tax and social returns; we can, however, provide your registered address.
1I do it myself
The free guide
Everything you need is on this page: documents, deadlines, a filled-in example.
Free
Follow the guide2An address for your head office
Domiciliation in Dely Brahim
Your registered office in Algiers, with a 1 or 2 year notarised contract and your mail received.
6,000 DA/ month
Register my company