مجلة البحوث القانونية و الاقتصادية
Volume 9, Numéro 1, Pages 282-287
2026-01-01
Experience Of The Algerian State In Issuing The Self-employed Entrepreneur Law
Authors : Souiki Horiya .
Abstract
In recent years, Algeria has seen an increase in various activities that have gained considerable popularity and attention, such as confectionery, tailoring, and content creation on social media, all of which generate income. Many individuals engaged in these activities often choose not to operate within a legal framework, primarily due to the small scale of their enterprises and the financial barriers associated with renting a premises to fulfill the requirements for a commercial registration as mandated by the existing commercial registration regulations. To address these challenges, the Self-Employed Entrepreneur Law has been established as an optimal framework, enabling these small-scale entrepreneurs to legally conduct their businesses and access benefits such as social security and retirement grants with minimal obligations. This includes the responsibility to pay annual subscriptions starting from 24,000 DZD and a modest tax rate of 0.5% annually on declared profits. This legislation provides a robust framework that allows both Algerian citizens and legal residents to operate their businesses regularly without the necessity to rent a premises, as merely declaring their home address is sufficient.
Keywords
Self-Employed Entrepreneur; Taxes; Declaration; Agency; Card.
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