Foreign investors in oil exploration and exploitation are subject to discriminatory taxation.
"TITLE VI - FISCAL PROVISIONS AND BASIC PRICES
Chapter 1 - Tax regime applicable to upstream activities [...]
Section 5 - Tax on the remuneration of the foreign co-contractor
Art. 193. — The gross remuneration of the foreign co-contractor under a production sharing contract or a risk services contract, determined in accordance with the contractual provisions, is subject annually to remuneration tax. [...]
Art. 194. — The tax rate on the remuneration of the foreign contracting party is set at thirty percent (30%) of the gross remuneration.
[...]
Art. 237. — The provisions of Law No. 05-07 of April 28, 2005 relating to hydrocarbons are repealed, with the exception of:
— the provisions of Article 12 (first paragraph);
— the provisions of Article 101 bis and the text adopted for its application, which remain in force until the expiry of the contracts of association concerned. [...]" (Law n° 19-13 of December 11, 2019 governing hydrocarbon activities [google translation])
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"Art. 101 bis. Notwithstanding the provisions of article 101 above, for the contracts of association concluded between SONATRACH and one or more foreign associates within the framework of law n° 86-14 of August 19, 1986, referred to above , a non-deductible tax on the exceptional profits made by these foreign partners is applicable to the share of production attributable to them when the arithmetic monthly average of the price of Brent oil is greater than 30 dollars per barrel. from August 1, 2006. The rate of this tax, applicable to production by foreign partners, is 5% minimum and 50% maximum. [...]" (Law No. 13-01 of 19 Rabie Ethani 1434 corresponding to February 20, 2013 amending and supplementing Law No. 05-07 of 19 Rabie El Aouel 1426 corresponding to April 28, 2005 relating to hydrocarbons [google translation])
Law n° 19-13 of December 11, 2019 governing hydrocarbon activities [google translation]
Law No. 13-01 of 19 Rabie Ethani 1434 corresponding to February 20, 2013 amending and supplementing Law No. 05-07 of 19 Rabie El Aouel 1426 corresponding to April 28, 2005 relating to hydrocarbons [google translation]
[<a href="https://www.joradp.dz/FTP/JO-FRANCAIS/2019/F2019079.pdf">Law</a>],[<a href="https://www.joradp.dz/FTP/jo-francais/2006/F2006048.pdf">Law</a>]