Algeria cryptocurrency tax guide

What this guide covers

This guide documents Algeria's crypto prohibition for 2025, which is one of the most explicit and recently strengthened bans in this knowledge base. mfdgi.gov.dz wasn't directly fetched. This is educational information, not individualized tax or legal advice.

Tax treatment of cryptocurrency

Algeria has no crypto tax because crypto itself is a crime there. There's no Algerian tax framework for individual crypto gains, because the underlying activity has been illegal since Finance Law No. 17-11 took effect on 1 January 2018: its Article 117 explicitly prohibited the purchase, sale, use, and possession of virtual currencies. Law No. 25-10, effective 24 July 2025 and amending Algeria's 2005 anti-money-laundering law, significantly escalated this, criminalizing the issuance, holding, buying, selling, mining, and promoting of digital assets, with penalties reported as up to 1 year imprisonment and fines of up to 1,000,000 Algerian dinars (sources disagree on whether there's also a 2-month/200,000-dinar floor). Penalties are reported as enhanced when the conduct ties to money laundering, terrorism financing, or organized crime. Sources genuinely conflict on whether the Bank of Algeria's Instruction No. 06/2025 is related to crypto at all: most secondary reporting describes it as requiring banks to detect and block crypto-related transactions, but one source instead describes it as an unrelated framework for electronic payment services (mobile wallets, e-money institutions, payment aggregators) explicitly distinct from crypto. This guide does not resolve which characterization is correct.

Common taxable events

• This guide doesn't identify any taxable crypto event under Algerian law, since no individual crypto tax framework has been published and the underlying activity — issuing, holding, buying, selling, mining, or promoting digital assets — is itself a criminal offense.

Potentially non-taxable events

• This doesn't apply in the ordinary sense this knowledge base uses the category. The dominant legal fact for Algeria is criminal prohibition, not an affirmative tax exemption for a legal activity.

Tax rates and thresholds

This doesn't apply — no individual crypto income tax rate exists, consistent with the absence of a domestic legal framework for the activity. Engaging in crypto activity instead exposes you to the criminal penalties under Law No. 25-10 — reported as up to 1 year imprisonment and up to 1,000,000 dinars in fines, with some sources also reporting a 2-month/200,000-dinar floor — a legal risk distinct from, and more significant than, any tax question.

Cost basis and calculation

This doesn't apply.

Reporting and compliance

• This guide doesn't identify a crypto-specific individual tax reporting obligation under Algerian law.
• Whether banks are specifically required to detect and block crypto-related transactions under Bank of Algeria Instruction No. 06/2025 is disputed across sources -- see above. This guide does not assert that requirement as confirmed.

Residency and cross-border issues

This guide doesn't resolve how, if at all, an Algerian resident's offshore crypto activity would be assessed, since the dominant, unresolved issue for any Algerian resident engaging with crypto at all is the domestic criminal prohibition itself.

Example

This guide omits a worked tax example, consistent with the directive's own instruction to use a qualitative explanation rather than a fabricated calculation where the legal position doesn't support one. There's no tax framework to illustrate.

Official resources

• Direction Générale des Impôts: https://www.mfdgi.gov.dz/
• Bank of Algeria: https://www.bank-of-algeria.dz/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; replaced a vague bundled citation with two real, individually verified sources, which surfaced a genuine conflict over what Instruction 06/2025 actually covers and a penalty-range discrepancy, both now disclosed instead of silently resolved). Known limitation: mfdgi.gov.dz and the Bank of Algeria's own site weren't directly fetched. Finance Law No. 17-11 (Article 117) and Law No. 25-10's core scope and effective date are consistently corroborated, but the exact penalty floor and Instruction 06/2025's actual subject matter are not. This is educational information only, not individualized tax or legal advice.