Algeria keeps the reduced TVA rate on tourism, hotel and travel services until 31 December 2027

What changed in detail

The Loi n° 24-08 du 24 novembre 2024 portant loi de finances pour 2025 was published in the Journal officiel (JORADP) n° 84 of 26 December 2024. Its Article 215 rewrites Article 42 of Ordonnance n° 09-01 du 22 juillet 2009 (the supplementary finance law for 2009), which is where the reduced TVA rate for tourism is set.

As rewritten, Article 42 subjects to the reduced rate of TVA, until 31 December 2027, services linked to:

• tourism activities;
• hotels;
• thermal spas;
• classified tourist restaurants;
• travel;
• rental of tourist transport vehicles.

The new text extends the period during which these services qualify for the reduced rate. The article carries no start date of its own; as part of the finance law for 2025 it applies from 1 January 2025.

What it means

The reduced rate is still in force and runs to the end of 2027. The Loi de finances pour 2026 (Loi n° 25-17, JORADP n° 88 of 31 December 2025) does not amend Article 42 of Ordonnance 09-01.

This is a sunset clause, so the date matters. Unless a later finance law extends it again, these services fall back to the standard TVA rate on 1 January 2028. Tourism operators pricing contracts, packages or group bookings that run into 2028 should allow for the standard rate applying from that date. Only classified tourist restaurants are covered; ordinary restaurants are not.