
This is the new property tax and registration rights in 2026.. and greater guarantees for Algerian taxpayers
The possibility of appeal up to two years after collection opens the door for recourse to appeal committees or courts in case of rejection. The General Directorate of Taxes has reinstated the phase of prior administrative appeal in disputes related to registration rights and property advertising tax resulting from monitoring of insufficient price or valuation, in a step aimed at enhancing guarantees for taxpayers and standardizing tax dispute procedures. According to a directive issued by the General Directorate of Taxes at the Ministry of Finance, under number 03/2026, dated March 4, 2026, which was reviewed by 'Echorouk', this measure was implemented in accordance with the provisions of Article 83 of Law No. 25-17 dated December 14, 2025, which includes the finance law for the year 2026.














