Tax Incentives and Privileges for Supporting the Agricultural Sector in Algeria

Abstract

The Algerian tax system has prioritised the agricultural sector, positioning it as the cornerstone and fundamental pillar for achieving sustainable development, food security, and socio-political stability. Within this strategic context, the State has enacted an extensive arsenal of incentives and privileges, encompassing total and partial exemptions as well as diverse tax reductions. These measures operate in complete harmony with various integrated and complementary support mechanisms.Furthermore, this analytical study examines in detail the methodologies adopted for assessing and estimating the tax base, while clarifying the precise legal protocols and procedures governing the eligibility criteria for these fiscal benefits. Through a comprehensive and in-depth review of tax legislation and provisions, it is evident that the Algerian government has accorded absolute priority to the agricultural sector. This is clearly demonstrated by the State's waiver of a significant portion of potential tax revenues, redirecting them as robust direct support to the agrarian sector in a serious and vital pursuit of national self-sufficiency and food security