Revisions to Real Estate Fees, Housing Taxes: Implications for Citizens and Municipalities

The government has approved a series of new tax measures aimed at strengthening state finances. One key change is an increase in the real estate developer accreditation fee, which will rise from DZD 10,000 DZD to 250,000. This adjustment is intended to improve regulation within the sector.

The measures also involved revising the annual housing tax. The tax will be increased to different amounts based on the type of residence or commercial property. Additionally, the requirement to allocate this tax revenue solely for renovations has been abolished. This change gives municipalities more flexibility in managing their resources and allows them to direct funds according to local priorities.

The tax authorities recently issued two new directives, analysed by Echorouk, highlighting significant changes. The most notable change is the substantial increase in the accreditation fee for real estate developers, which has risen from DZD 10,000 to DZD 250,000, payable in a single instalment. Furthermore, a new tax rate now applies to all residential and commercial properties without exception. Additionally, municipalities are no longer restricted to allocating this tax revenue solely for renovation projects. This change aligns with the government’s commitment to enhancing tax revenue collection and budget financing through increased fees. These measures took effect on January 1, 2026, and tax authorities across the provinces have been notified to begin their implementation.

Instruction No. 14, dated March 31, 2026, addresses the stamp duty for issuing accreditation certificates to practice as a real estate developer. This instruction was issued in accordance with Article 95 of the 2026 Finance Law, which amends Article 57 of the 2007 Finance Law. It stipulates an increase in the stamp duty from DZD 10,000 to DZD 250,000 for the issuance of the accreditation certificate. This certificate is granted only once and is not renewable. This change is part of efforts to mobilise additional resources for the state budget and to update the applicable tariff.

The directive also clarified the fees associated with professional certifications. The stamp duty for qualification and classification certificates for companies in the construction, public works, telecommunications, and forestry sectors ranges from DZD 10,000 to DZD 140,000, depending on the category. The fee for accrediting engineers is DZD 2,000, while the fees for accrediting real estate agencies and property managers are each DZD 15,000, and the fee for real estate brokers is DZD 3,000. It was emphasised that all revenue from these fees is transferred to the state budget.

The second directive, No. 13, addresses the annual housing tax and was issued in accordance with Article 94 of the 2026 Finance Law, which amended Article 67 of the 2003 Finance Law. This directive established a progressive tax structure.
For residential properties, the tax increased from DZD 300 to DZD 400 in most municipalities, and from DZD 600 to DZD 800 in major municipalities, including district capitals and the Wilayas of Algiers, Annaba, Constantine, and Oran. For commercial premises, the tax rose from DZD 1,200 to DZD 1,600, and from DZD 2,400 to DZD 3,200 in major urban areas.

The directive also eliminated the mandatory allocation of a share of this tax to municipalities, which was previously earmarked exclusively for housing rehabilitation. This makes it a regular, unrestricted revenue stream, granting municipalities greater flexibility in allocating it according to their priorities, while maintaining the equal distribution of revenue between the municipality and the Wilaya.

Tax payments will be collected through electricity and gas bills, as long as the respective companies transfer the collected amounts to the appropriate tax authorities by the 20th of the month following the collection period. These procedures will take effect on January 1, 2026, and the Wilayas have been informed of this requirement before April 1 to ensure proper implementation.