Algeria/ 5.1 General legislation  

5.1.5 Tax laws

There are no specific tax laws regulating culture and the arts, but the laws applied in Algeria indicate that some procedures have been adopted de facto. For example, Articles 23/4, /10 and /16 reduce the ad valorem tax from 17% to 7% on printing and sales processes (for newspapers, publications and periodicals), on the restoration of cultural archeological sites, and on dramatic performances, ballet, music, games, and a host of other kinds of entertainment.

Article 31/1 exempts dramatic teams, traditional professionals and those who practice artistic professional activities from direct taxes and similar fees. Total income taxes do not include sums paid as copyright and patent fees for inventions, literary, scientific, artistic, cinematographic, or musical work. Article 138 of the direct tax law permenanelty exempts’ dramaturgical teams’ revenues.

Up to 10% tax reductions are available to businesses that sponsor sporting and youth activities, as well as to cultural activities focused on restoration, renewal, rehabilitation, and repair to officially designated ruins and the historic sites. Finance laws introduced in 2007 included a 2.5% sales tax on transactions of movable and protected cultural properties, which goes to the Cultural Heritage Protection Fund. Article 77 of the same law introduces a 2% sales tax on institutions that organize celebrations and/or provide celebration halls, which goes to the Arts and Literature Development Fund. Article 78 instituted a 5% copyrights and neighboring rights tax on intellectual works, services provided by “audio tax” dealers, and land and mobile telecommunications companies, which goes to the National Bureau of Copyrights and Neighboring Rights.

Chapter published: 03-05-2013