Inheritance tax and inheritance law in Algeria

June 05, 2018

INHERITANCE TAX

Inheritance tax is levied at different rates, depending on the relationship between the deceased and the heirs.

Inheritance tax is levied at a flat rate of 3% if the transfer is in direct line of succession (children and parents) or between spouses. Inheritance tax is levied at 5% for all other heirs or beneficiaries.

Inheritance tax is levied on the market value of all the property of the benefactor. A lump-sum allowance of DZD50,000 (€455) is granted for funeral expenses.

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