Developed with the aim of preserving the social character of the state, maintaining consumer prices for certain products, and not imposing any new taxes—while supporting investment dynamics—the 2026 Finance Bill (PLF), prepared in a particular national and international economic context, includes new measures aimed, among other things, at encouraging the development of renewable energy, supporting digitization, and backing housing.
Ambitious measures are introduced in the PLF, confirming the state’s support for developing certain sectors, such as renewable energy. Incentive measures are included in this law, reaffirming the government’s commitment to support the energy transition. In the area of promoting ecology and green energy, various support measures are listed.
These primarily include applying a 5% customs duty rate on imports of raw materials intended for the manufacture of photovoltaic solar panels, exemption from customs duties on electrolyzers used for hydrogen production, and capped deductibility for tax purposes on expenses related to the development of green hydrogen and renewable energies.
The state also encourages the use of electric vehicles through the exemption of electric and hybrid vehicles from the automobile tax. The PLF also proposes eliminating the automobile tax exemption granted to vehicles equipped with LPG/C fuel systems and includes the reduction of customs duties on individual solar water heaters from 30% to 15%.
Fishing and aquaculture are also priority sectors for the government. This is reflected in several incentive measures, mainly customs duty exemptions and the application of a reduced VAT rate of 9% on imports of raw materials used in producing feed for aquaculture, as well as raising the allowed age of secondhand large and deep-sea fishing vessels for customs clearance from 5 to 15 years.
Innovation and modernization also play an important role in public authorities’ strategy to digitize multiple sectors. The PLF 2026 includes support for startups and incubators, notably by extending the duration of tax exemptions granted to startups from one year to two years if their label is renewed, and renewing tax benefits for incubators upon each label renewal.
Authorities also plan to expand digitization efforts through mandatory electronic declaration of salaries, wages, and various emoluments paid during the year for taxpayers under the tax administration’s information system, as well as imposing mandatory electronic declaration of duties and taxes for taxpayers under the real profit taxation regime and the simplified taxation regime.
The law also provides for the possibility of online payment of stamp duties and exemption from judicial registration tax on electronically issued copies of court decisions. Additionally, the benefit of reduced taxable base for IBS related to commissions borne by commercial banks and Algérie Poste for transactions made via electronic payment methods will be extended for an additional year.
In line with the president’s directive for the urgent import of 10,000 buses, the PLF provides for the exemption of all duties and taxes on the import and sale of these buses, as well as applying the reduced 9% VAT rate on passenger transport by bus.
In housing, a range of measures supports the sector. Interest rate subsidies of 100% for loans granted by public banks are planned for rent-to-own programs. Additionally, a program for 300,000 housing units is scheduled for 2026, with subsidized interest rates on loans provided by banks and financial institutions within Islamic finance frameworks. These loans cover acquisition, construction, housing development, or land purchases for building individual homes, benefiting civil servants in specified roles.
The exemption from transfer duties currently granted to individuals for acquiring principal residences through real estate promotion will be extended to cover acquisitions financed through Islamic finance methods (Mourabaha and Ijara Mountahia Bitamlik).
Rehabilitation and development operations on old residential properties will benefit from a reduced VAT rate of 9%. For social housing, the deadline granted to occupants of public rental social housing financed by the state budget to submit purchase requests will be extended until December 31, 2026.