Send money to Algeria to pay property tax: what diaspora owners must know

What happened

Algerie360 explains the rules for the annual taxe foncière that applies to all built and unbuilt property in Algeria, including houses, apartments, commercial premises and land. The tax is due by the owner; members of the diaspora who own property in Algeria are treated like residents and must pay the tax unless an explicit exemption applies.

The law sets a base fiscal rental value per square metre and multiplies it by a local coefficient, then applies a tax rate that is normally 3% but rises to 10% for non-rented, unoccupied secondary residences. The 10% surcharge was introduced in the law of finances 2025 and targets vacant owner-held housing.

Background and how we got here

Since the law of finances 2022, the fiscal base used to compute the tax is fixed at 520 DA per m² for housing and 1 038 DA per m² for commercial or industrial premises, before applying a commune-specific coefficient. An interministerial order groups communes into zones (North, Hauts-Plateaux and steppes, South) and distinguishes wilaya chef-lieu, daïra chef-lieu and other communes; for housing the coefficient ranges from 1,00 to 1,71.

Homes also get an age-related deduction: an allowance for wear of 2% per year up to a maximum of 25%, so older dwellings pay less than new ones for the same surface. The remainder becomes the tax base to which the 3% ordinary rate applies, or 10% for vacant secondary residences.

The figures in context

Algerie360 gives a concrete example: an 80 m² apartment built ten years ago in Oran or Constantine (both wilaya chef-lieu in the North with the top coefficient 1,71) results in a post-abatement base of about 56 909 DA and an annual tax near 1 707 DA at the standard rate. If the same apartment is classed as an unoccupied secondary residence, the 10% rate would raise the bill to about 5 691 DA per year.

To help diaspora owners understand transfers, EXDZ DATA shows today’s exchange picture: the official USD rate is 135. Using those rates as an illustration, the 1 707 DA example is roughly 12. 6 USD at the official rate and about 7. 1 USD at the parallel-market buy rate (approximate conversions using EXDZ DATA). These conversions are only illustrative; actual remittance costs and rates depend on the channel used.

Send money to Algeria: what the diaspora pays and must do

Owners abroad should verify whether their property is treated as a main residence or a secondary, vacant residence: the 10% surcharge applies only to non-rented, non-occupied secondary homes. A property that is rented is not subject to the 10% vacancy rate, but rental income is taxable under income tax rules.

Any new construction, reconstruction or extension must be declared to tax services even if it benefits from a temporary exemption during works. Failure to declare a new dwelling triggers penalties: 10 000 DA for a unit in an apartment building, 20 000 DA for an individual house and its outbuildings, and for commercial or industrial premises fines range from 20 000 to 100 000 DA, according to Algerie360.

What it means for households, the diaspora and businesses

Small primary residences can be exempt: the code provides an exemption for a unique dwelling that is the owner’s principal residence if the annual tax does not exceed 1 400 DA and the owner’s monthly income is no more than twice the national minimum guaranteed. Even when exempt, a fixed tax of about 500 DA remains payable.

Municipal waste collection charges are separate from the taxe foncière. Since the 2022 finance law the base tariff is 2 000 DA per dwelling and 10 000 DA per professional premises, with a commune coefficient of 0,75 to 1 that yields an effective household charge between 1 500 and 2 000 DA per year, collected by the tax office. Businesses and landowners face different valuation rules for terrain and agricultural land.

What is still unknown

A key ambiguity in the law is how long a property must remain unoccupied before being classified as a non-occupied secondary residence for the 10% rate; the text refers to “non-occupied” without setting a minimum duration. Algerie360 notes this lack of a precise definition, which matters directly for owners who visit Algeria periodically.

Another open issue for diaspora owners is practical payment logistics: the sources describe the tax rules and cite online payment options, but they do not detail which foreign remittance methods are accepted by tax offices or how banks and payment platforms handle DZD receipts. For those operational details, owners should contact their local centre des impôts.

What to watch next

If you own property in Algeria, monitor communications from your local tax centre about the vacancy rule and any administrative guidance clarifying what counts as “non-occupied. ” Algerie360 advises owners who travel to their home each year to check with tax services to avoid the 10% surcharge.

Also watch for official notices on declaration procedures after construction and for any updates to the fiscal rental values per square metre or coefficients set by interministerial orders. For diaspora payments, compare the practical costs of remittance channels and check with the tax centre whether online or bank transfer receipts meet local requirements.

Questions and answers