Tax and administrative privileges in the new Algerian investment law no22-18

Abstract EN

Through the new Investment Act 22-18 and its implementing legislation, the Algerian legislature has been working to stimulate and attract national investment, particularly foreign investment, by removing all the restrictions and obstacles that have confronted most investors in previous investment laws.

Through this study, we have sought to identify these tax and financial benefits and the conditions necessary to benefit from them.

How effective and efficient are these advantages in promoting investment in Algeria? In order to respond to this problem, we have adopted a descriptive and analytical approach, by examining and analysing the various legal texts relating to the regulation of investments in Algeria, particularly those of the new investment law.

At the end of the study, we concluded that the recent amendment to the Investment Act guarantees a number of incentives and benefits for various national and foreign investments in order to achieve the desired economic development.