مجلة البحوث الاقتصادية المتقدمة
Volume 11, Numéro 1, Pages 304-317
2026-03-31
Fiscal Treatment Of Islamic Banking Operations In Algeria: A Reading Of The Finance Laws (2020–2025)
Authors : Rebihi Djamila .
Abstract
This study analyzes the current state of Islamic banking in Algeria and explains the fiscal treatment of Sharia-compliant banking transactions by tracing the provisions introduced in the Finance Laws and related fiscal legislation. It first outlines the Islamic financing modes offered by Algerian banks, then specifies how the revenues generated by these transactions are subject to fiscality identifying applicable fiscal regimes, taxes, and fees imposed by law, as well as the incentive mechanisms granted in this domain. The paper concludes with an assessment of the present landscape and future prospects of Islamic banking in Algeria, highlighting government efforts to operationalize the sector.
Keywords
Islamic banking; ; fiscal incentives ; taxes
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