100+ Free Algeria Tax Inspector Contest Practice Questions

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2026 Statistics

Key Facts: Algeria Tax Inspector Contest Exam

3 written tests

Three written tests totalling 7 hours under the Arrêté du 7 octobre 2021

JORADP n° 81 (24 October 2021)

Coefficient 6

Total coefficient weighting across the three written tests (2h/c2, 3h/c3, 2h/c1)

Arrêté du 7 octobre 2021

5/20 minimum

Eliminatory threshold: any score below 5/20 on any paper eliminates candidate

Arrêté du 7 octobre 2021, Art. 3

13 Oct 2025

DGI advertisement for recruitment to the Inspecteur des Impôts grade

DGI Official Recruitment Announcement

DEUA/equivalent

Statutory external-competition qualification for the Inspecteur des Impôts grade in an authorized specialty

Décret exécutif n° 10-299, Art. 27

Free 100-question English MCQ study bank for the Algerian Tax Inspector recruitment contest (Concours d'Inspecteur des Impôts, DGI). Reflects the official three-paper written syllabus (7 hours, coeff 6) under Arrêté du 7 octobre 2021. Study adaptation, not an official-paper simulation.

Sample Algeria Tax Inspector Contest Practice Questions

Try these sample questions to test your Algeria Tax Inspector Contest exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the Algerian Code des Impôts Directs et Taxes Assimilées (CIDTA), what is the standard Corporate Income Tax (Impôt sur les Bénéfices des Sociétés - IBS) rate applicable to manufacturing and industrial production activities?

A.19%

B.23%

C.26%

D.10%

Explanation: Under Article 150 of the CIDTA, the standard IBS rate for manufacturing and industrial production activities is set at 19%. This reduced rate is intended to stimulate domestic industrial diversification and value creation.

2Under the Algerian CIDTA, what is the IBS rate applied to commercial retail and wholesale trading companies, as well as service providers?

A.26%

B.19%

C.23%

D.30%

Explanation: Under Article 150 of the CIDTA, companies engaged in commercial trading (re-sale in the same state) and service activities are subject to the top standard IBS rate of 26%.

3An Algerian industrial manufacturing company registers an accounting profit of 15,000,000 DZD for the fiscal year. Tax audit reveals 2,000,000 DZD in non-deductible penalties and fines, and 1,000,000 DZD in tax-exempt dividends received from an Algerian subsidiary. What is the net IBS payable by this manufacturing company?

A.3,040,000 DZD

B.2,850,000 DZD

C.3,680,000 DZD

D.4,160,000 DZD

Explanation: Taxable profit (résultat fiscal) equals accounting profit plus non-deductible expenses minus tax exemptions: 15,000,000 + 2,000,000 - 1,000,000 = 16,000,000 DZD. Because the firm is a manufacturing entity, the applicable IBS rate is 19%. IBS payable = 16,000,000 × 19% = 3,040,000 DZD.

4Under the Algerian Code des Taxes sur le Chiffre d'Affaires (TCA), what is the standard rate of Value Added Tax (Taxe sur la Valeur Ajoutée - TVA)?

A.19%

B.17%

C.9%

D.7%

Explanation: Under Article 21 of the Code des TCA, the standard normal rate of Value Added Tax (TVA) in Algeria is 19%, applied to all taxable supplies of goods and services not specifically subject to the reduced rate or exempt.

5Which statement correctly describes the reduced 9% TVA rate under the Algerian Code des TCA?

A.It applies to the products, goods, works, operations, and services expressly listed in Article 23 of the Code des TCA

B.It applies automatically to every item that a seller describes as essential

C.It applies to all services while goods remain subject to the standard rate

D.It is available whenever the customer is a public body, regardless of the supply

Explanation: The DGI's 2026 TVA guidance states that the reduced 9% rate applies to the products, goods, works, operations, and services enumerated in Article 23 of the Code des TCA. A taxpayer must therefore classify the precise supply against the current statutory list rather than infer the rate from a broad label.

6An Algerian trading enterprise sells merchandise for a tax-exclusive price (HT) of 8,000,000 DZD subject to standard 19% TVA. During the same month, it incurs allowable input TVA of 950,000 DZD on merchandise purchases and 120,000 DZD on administrative utility expenses. What is the net TVA due to the tax administration on monthly declaration G n° 50?

A.450,000 DZD

B.570,000 DZD

C.1,520,000 DZD

D.1,070,000 DZD

Explanation: Output TVA collected (TVA collectée) = 8,000,000 × 19% = 1,520,000 DZD. Total deductible input TVA (TVA déductible) = 950,000 + 120,000 = 1,070,000 DZD. Net TVA payable = 1,520,000 - 1,070,000 = 450,000 DZD.

7Under the Algerian Personal Income Tax (Impôt sur le Revenu Global - IRG) progressive scale published by the DGI for 2026, what is the marginal tax rate on the portion of annual taxable income exceeding 3,840,000 DZD?

A.35%

B.30%

C.25%

D.40%

Explanation: The DGI's 2026 IRG schedule places the portion of annual taxable income above 3,840,000 DZD in the 35% top marginal bracket. The rate applies only to the portion in that bracket, not to all income.

8Under the Algerian CIDTA, what is the monthly wage income threshold below which salaried workers are fully exempt from the deduction at source for IRG (IRG/Salaires)?

A.30,000 DZD

B.20,000 DZD

C.40,000 DZD

D.18,000 DZD

Explanation: Under Article 68 of the CIDTA, salaried employees whose total net monthly taxable remuneration does not exceed 30,000 DZD benefit from a total exemption from withholding IRG on salaries, supporting low-income workers.

9What major tax reform was enacted regarding the Taxe sur l'Activité Professionnelle (TAP) in Algeria under the Finance Law for 2024?

A.Complete abolition of the TAP across all economic activities

B.Increase of the TAP rate from 2% to 3% for service companies

C.Limitation of TAP exclusively to petroleum extraction companies

D.Conversion of TAP into an environmental carbon excise tax

Explanation: The Finance Law for 2024 (Loi de Finances pour 2024) definitively abolished the Taxe sur l'Activité Professionnelle (TAP) across all sectors of the economy, following earlier piecemeal exemptions for manufacturing, to reduce the tax burden on businesses.

10Under the Code des Procédures Fiscales (CPF), what is the standard general limitation period (délai de prescription) after which the tax administration can no longer audit or reassess direct taxes (IBS, IRG)?

A.4 years following the year in which the tax was due

B.2 years following the fiscal closing date

C.10 years following the date of return filing

D.1 year from the date of assessment notice

Explanation: Under Article 39 of the Code des Procédures Fiscales (CPF), the tax administration's right of reassessment (droit de reprise) expires at the end of the fourth year following the year for which the tax is due, establishing a four-year statute of limitations.

About the Algeria Tax Inspector Contest Exam

The Concours d'Inspecteur des Impôts is the official Algerian civil service recruitment competition organized by the Direction Générale des Impôts (DGI) under the Ministry of Finance. The DGI advertised this grade on 13 October 2025. The Arrêté du 7 octobre 2021 (JORADP n° 81) establishes three written papers: general culture (2h, coeff 2), one candidate-selected technical subject (3h, coeff 3) in finance and accounting, administrative law, economics, or commerce, and a foreign-language test (2h, coeff 1) chosen between French and English. Article 3 makes a mark below 5/20 on any written test eliminatory. This English four-option MCQ bank is a study adaptation, not an official translation, essay paper, or format simulation.

Assessment

Three written papers: Culture générale (2h, coeff 2), one candidate-selected technical subject among Economics, Administrative Law, Commerce, or Finance & Accounting (3h, coeff 3), and Foreign Language (French or English; 2h, coeff 1). A mark below 5/20 on any paper is eliminatory.

Time Limit

7 hours total across three written tests

Passing Score

Any mark below 5/20 on a written test is eliminatory under Article 3; no separate overall pass mark is published in the cited sources.

Exam Fee

Not published in the cited DGI notice or examination order (Direction Générale des Impôts (DGI), Ministère des Finances)

Algeria Tax Inspector Contest Exam Content Outline

Study cluster — technical preparation

Taxation & Fiscal Legislation

Direct taxes under CIDTA (IBS, IRG categories, local taxes), indirect taxes under TCA (TVA rates, exemptions, deduction prorata), registration duties, tax auditing procedures, and taxpayer guarantees.

Study cluster — finance option

Public Finance & Budgetary Principles

Organic Law 18-15 on finance laws, Law 23-07 on public accounting and financial management, annual budget authorization, tax revenue collection, and public financial control.

Study cluster — accounting and commerce options

Financial Accounting (SCF) & Commercial Law

Algerian Financial Accounting System (SCF, Law 07-11), balance sheet reconciliation, expense and revenue recognition, commercial contract principles, and corporate forms (SARL, SPA).

Study cluster — general culture paper

General Culture & Administrative Law

Algerian constitutional principles, state institutions, public service statutes, administrative acts, public service ethics, and administrative dispute resolution.

Study cluster — economics option

General Economics & Monetary Policy

Macroeconomic equilibrium, inflation dynamics, monetary policy instruments of the Banque d'Algérie under Law 23-09, foreign trade, and economic reforms.

Study cluster — foreign-language paper

Foreign Language & Technical Terminology

Professional English and French terminology in taxation, public finance, international tax treaties, and fiscal administration.

How to Pass the Algeria Tax Inspector Contest Exam

What You Need to Know

Passing score: Any mark below 5/20 on a written test is eliminatory under Article 3; no separate overall pass mark is published in the cited sources.
Assessment: Three written papers: Culture générale (2h, coeff 2), one candidate-selected technical subject among Economics, Administrative Law, Commerce, or Finance & Accounting (3h, coeff 3), and Foreign Language (French or English; 2h, coeff 1). A mark below 5/20 on any paper is eliminatory.
Time limit: 7 hours total across three written tests
Exam fee: Not published in the cited DGI notice or examination order

Keys to Passing

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Algeria Tax Inspector Contest Study Tips from Top Performers

1Master the Algerian CIDTA: know the IBS rates (19% for manufacturing, 23% for tourism and construction, 26% for trading and services) and the IRG progressive schedule brackets.

2Understand TVA rules under the Code des TCA: normal rate of 19%, reduced rate of 9%, exempt transactions, and the VAT deduction prorata formula.

3Review Organic Law 18-15 on finance laws and Law 23-07 on public accounting: understand program budgeting, commitment authorizations (AE), payment credits (CP), and the separation of authorizing and accounting functions.

4Practice SCF accounting adjustments: depreciation rules, impairment of receivables and inventories, and the reconciliation between accounting result and taxable tax result (résultat fiscal).

5Study Algerian public administrative law and civil service ethics: rights and obligations under Ordonnance 06-03 (Statut Général de la Fonction Publique).

Frequently Asked Questions

What is the official structure of the Concours d'Inspecteur des Impôts in Algeria?

Under the Arrêté du 7 octobre 2021 (JORADP n° 81 du 24 octobre 2021), the competition consists of three written tests: Culture générale (2 hours, coefficient 2), one candidate-selected technical subject among Economics, Administrative Law, Commerce, or Finance & Accounting (3 hours, coefficient 3), and a Foreign Language test in French or English (2 hours, coefficient 1).

What is the eliminatory score rule for this competition?

Under Article 3 of the Arrêté du 7 octobre 2021, any mark strictly below 5/20 on a written paper is eliminatory. The cited order does not state a separate overall pass mark.

Who is eligible to participate in the tax inspector recruitment contest?

For the statutory external competition to the Inspecteur des Impôts grade, Article 27 of Executive Decree 10-299 requires a DEUA or recognized equivalent in economic sciences, legal and administrative sciences, commercial sciences, or finance and accounting. The applicable recruitment notice controls dossier requirements.

Is there an oral examination or candidate registration fee?

The governing order specifies three written tests and no oral test. Neither that order nor the cited DGI notice publishes a candidate fee, so this page does not infer that registration is free.

What delivery languages are permitted on the official examination?

The order expressly gives candidates a choice of French or English for the foreign-language paper; it does not specify the delivery or response language for the other two papers. This English MCQ bank is a study adaptation, not an official translation.

Is this practice question bank an official exam simulation?

No. The governing order establishes three written tests but does not publish a four-option MCQ item format. This English-language MCQ bank reinforces theoretical knowledge and tax calculations; it is not an official translation or paper simulation and does not substitute for practising constructed written responses.