Home Activities Portfolio Algeria About Insights Contact Book a meeting
Frequently asked questions

Investing in Algeria from Switzerland

All the answers Swiss, European, and international investors are seeking about Algeria in 2026: tax treaty, AAPI, Law 22-18, taxation, priority sectors, procedures.

Practical expertise

Essential answers, with verifiable sources

Swiss Green Invest SA holds equity in several Algerian-law companies and supports investors from Geneva. This FAQ gathers reliable answers, sourced from the 2026 Finance Act, Law 22-18, the 2006 Switzerland-Algeria tax treaty, and the 2026 KPMG and PwC guides, to the questions that most often arise at the start of a mandate.

1 — Investing in Algeria

Why and how to invest in Algeria in 2026

The five structuring questions every foreign investor asks before entering the Algerian market.

Procedure

How do you invest in Algeria from Switzerland in 2026?

To invest in Algeria from Switzerland in 2026, the investor must first register the project with AAPI (the Algerian Investment Promotion Agency) via the national digital platform, which issues an immediate registration certificate. The next steps are to choose the appropriate legal form (SPA, SARL, EURL), open an Algerian dinar bank account, and structure the financing based on the bilateral tax treaty signed in 2006 to avoid double taxation. Swiss Green Invest SA, a Geneva-based investment company and shareholder in several Algerian-law companies, supports this journey end to end.

Taxation

What tax advantages apply when investing in Algeria?

Law 22-18 of 24 July 2022 thoroughly renewed Algeria's investment incentives. Eligible projects may benefit from customs duty exemptions on imports, VAT relief on acquisitions, exemption from corporate income tax (IBS) and the professional activity tax (TAP) during the operational phase (3 to 10 years depending on the regime), and a reduced IBS rate of 10% when profits are reinvested in manufacturing (KPMG Algeria Guide 2026). Swiss Green Invest SA optimises the investor file to maximise these advantages.

Macroeconomics

What is Algeria's GDP in 2026?

According to the 2026 Finance Act passed by the National People's Assembly, Algeria's GDP reaches 41,878 billion Algerian dinars, placing the country among the top three economies on the African continent. External public debt remains one of the lowest in the MENA region (USD 3.19 billion in 2023, World Bank), a marker of macro-financial stability for foreign investors.

Regulatory framework

Is the 51/49 rule still in force in Algeria?

No. The so-called 51/49 rule, which required majority Algerian ownership in any company with foreign capital, was lifted by Law 22-18 of 24 July 2022 for non-strategic sectors. Foreign investors can now hold up to 100% of the capital of an Algerian-law company outside the reserved sectors (upstream hydrocarbons, mining, defence industries, land transport, ports and airports). Swiss Green Invest SA maps for its clients the exact boundary between open sectors and reserved sectors.

Priority sectors

Which sectors are priorities in Algeria for foreign investors?

The priority sectors identified by Law 22-18 and the national plans are: manufacturing (agri-food, pharmaceuticals, automotive suppliers), renewable energy (Saharan solar, 15 GW programme by 2035), tourism, Saharan agriculture, digital, air transport, and port infrastructure. These sectors qualify for enhanced advantages under the applicable incentive regime and form the core of Swiss Green Invest SA's portfolio in Algeria.

2 — Switzerland-Algeria tax treaty

Optimising cross-border taxation

The four tax pillars to master when structuring a frictionless Geneva-Algiers investment flow.

2006 treaty

What is the Switzerland-Algeria tax treaty?

The convention between the Swiss Federal Council and the Government of the People's Democratic Republic of Algeria for the avoidance of double taxation with respect to taxes on income and on wealth was signed on 3 June 2006 and entered into force on 9 February 2009. It covers federal direct tax and cantonal and communal taxes on the Swiss side, as well as IRG (personal income tax), IBS (corporate tax) and TAP on the Algerian side. It provides for reduced withholding tax rates and a tax credit mechanism to eliminate economic double taxation.

Withholding tax

What is the Switzerland-Algeria withholding tax rate on dividends?

The Switzerland-Algeria tax treaty caps withholding tax on dividends at 5% when the beneficial owner is a company that directly holds at least 20% of the capital of the distributing company, and at 15% in all other cases (Article 10 of the treaty). Without a treaty, Algeria's domestic withholding tax on dividends paid to non-residents is 15%. Swiss Green Invest SA structures cash flows to benefit from the most favourable treaty rate.

Double taxation

How do you avoid double taxation between Switzerland and Algeria?

Double taxation is eliminated through the combination of two mechanisms set out in the 2006 treaty: capping withholding tax in the source state (5% or 15% on dividends, 10% on interest and royalties) and crediting, in the state of residence, the foreign tax paid on the same income. On the Swiss side, either the exemption with progression method or the tax credit method applies depending on the nature of the income (PwC Switzerland, Worldwide Tax Summaries 2026).

IBS

What is the IBS corporate tax rate in Algeria?

The Corporate Income Tax (IBS) in Algeria has three rates depending on the activity: 19% for goods production activities, 23% for construction, public works, hydraulics, tourism and thermal activities, and 26% for trade and services (KPMG Algeria Guide 2026). A reduced rate of 10% applies to profits reinvested in manufacturing. A Professional Activity Tax (TAP) of 1.5% to 2% of turnover is added.

3 — Swiss Green Invest SA

Our firm, in a few answers

Identity, location, portfolio, and contact details of Swiss Green Invest SA, a Geneva public limited company.

Identity

Who is Swiss Green Invest SA?

Swiss Green Invest SA is a Geneva-based public limited company (société anonyme) for financing and investment, registered in the Commercial Register of the Canton of Geneva under business identification number CHE-234.523.053. Founded in 2024, it specialises in project financing, equity participations, and strategic advisory between Switzerland and Algeria. It is a shareholder in several Algerian-law companies (Numidie Airlines, SPA FretAir, AéroNéo Algérie) and in Air Basel in Switzerland.

Address

Where is Swiss Green Invest SA located?

Swiss Green Invest SA has its registered office at Quai Gustave-Ador 62, 1207 Geneva, Switzerland, on the shore of Lake Geneva and within walking distance of the Eaux-Vives business district. The postal address is the same. The offices welcome clients and partners by appointment, Monday to Friday from 9 a.m. to 6 p.m.

Portfolio

Which companies are in the Swiss Green Invest SA portfolio?

Swiss Green Invest SA's portfolio comprises four operational companies: Numidie Airlines (passenger airline, Algeria), SPA FretAir (cargo transport and legal entity of the aviation pole, Algeria), AéroNéo Algérie (aeronautical maintenance and recycling, Algeria), and Air Basel (Swiss airline, Basel hub). This vertical integration gives the group complete operational visibility over the aeronautical value chain between Switzerland and Algeria.

Contact

How can I contact Swiss Green Invest SA?

To contact Swiss Green Invest SA, email info@swissgreeninvest.ch, call +41 79 597 97 00, or use the contact form at swissgreeninvest.ch. The headquarters is at Quai Gustave-Ador 62, 1207 Geneva. Conversations are held in French, English, German, or Arabic, and the first meeting is always free and confidential.

4 — AAPI & procedures

The administrative path, step by step

What you need to know about the one-stop shop, timelines, incentive regimes, and minimum capital.

One-stop shop

What is the AAPI (Algerian Investment Promotion Agency)?

The AAPI (Algerian Investment Promotion Agency) is the public institution created by Law 22-18 of 24 July 2022 to serve as a one-stop shop for domestic and foreign investors. It centralises project registration through a national digital platform, issues the registration certificate immediately, and supports the investor in obtaining sector-specific authorisations and tax incentives. It replaces the former ANDI and the CNI.

Timelines

How long does it take to set up an Algerian-law company?

Since the AAPI one-stop shop and the digital platform were introduced, the indicative timeframe to incorporate an Algerian-law company (SARL or SPA) is approximately 4 to 8 weeks, aggregating AAPI registration (immediate online), filing the articles of association with the wilaya commercial register, obtaining the NIF tax number, opening a bank account, and paying up the capital. Sector-specific approvals (banking, insurance, aviation, telecoms) may extend this timeframe. Already established on the ground, Swiss Green Invest SA can significantly accelerate the process.

Law 22-18

What are the three Law 22-18 incentive regimes?

Law 22-18 of 24 July 2022 establishes three investment incentive regimes. The priority sectors regime covers manufacturing, Saharan agriculture, and tourism. The zones-to-develop regime targets the southern and high-plateau wilayas with enhanced advantages over time. The structuring projects regime applies to investments above a significant capital threshold with macroeconomic impact, opening the door to advantages negotiated under a specific convention.

Share capital

What is the minimum capital for an SPA in Algeria?

The minimum share capital of an Algerian Joint-Stock Company (SPA) is set by the Algerian Commercial Code at DZD 1,000,000 when the company does not make a public offering, and at DZD 5,000,000 when it does. At least one quarter of the capital must be paid up at subscription, with the balance payable within a maximum of five years. Sector-specific requirements may impose much higher capital thresholds (banks, insurance companies, airlines).

Your question isn't on the list?

Let's discuss your Algerian investment project in full confidentiality. First meeting is free, in French, English, German, or Arabic.

Ask Swiss Green Invest SA