Stamp duty on cash payments: the exact calculation for an invoice

When an invoice is paid in cash, stamp duty applies in Algeria. It does not apply to bank transfers, checks, postal transfers (CCP) or card payments: only to cash settlements. On large amounts it is no longer small; it must appear on the document, and many auto-entrepreneurs forget it or still calculate it with the old scale.

The rule

Article 100 of the Stamp Duty Code, as amended by article 46 of the 2025 Finance Law (Law No. 24-08), sets the duty per bracket of 100 dinars or part thereof, depending on the amount paid:

The duty cannot be less than 5 DA, and it no longer has a cap: the 2025 Finance Law removed the former maximum.

"Part thereof" means you always round up to the next bracket: 1,001 DA counts as 11 brackets, so 11 DA.

The rate of the band reached applies to the whole amount, not step by step: 30,050 DA paid in cash gives 301 brackets at 1.5 DA. This is the reading adopted by the tax administration in DGI circular no. 14/2025, as reported; we could not consult its full text. If in doubt on a large amount, have the calculation confirmed by your accountant or your tax office.

Examples

Crossing a threshold changes the rate for the whole amount: 30,000 DA gives 300 DA of stamp duty, 30,050 DA gives 451.50 DA.

Where to show it

Stamp duty is added to the amount of the invoice paid in cash and is stated on the document, below the total:

Total due                                 120,000.00 DZD
Payment method: cash
Stamp duty (art. 100 Stamp Code)            2,400.00 DZD
Total collected                           122,400.00 DZD

The amount in words reflects the invoice total; the stamp duty is shown separately, since it is a tax and not a service.

Partial cash payment

If a client pays part by bank transfer and the rest in cash, the duty is calculated only on the portion paid in cash, at the rate matching that amount. For example, on a 120,000 DA invoice paid 100,000 DA by transfer and 20,000 DA in cash, the stamp duty is 200 DA (200 brackets at 1 DA), not 2,400 DA.

Exempt payments

• Cheque and bank transfer: no stamp duty, provided the payment references (bank, cheque or transfer number) appear on the invoice or receipt (article 258 of the Stamp Duty Code).
• Electronic payment (card, payment terminal, online payment): exempt since the 2025 Finance Law (article 258 quinquies of the Stamp Duty Code, created by its article 47).

What it is not

• It is not the IFU. The 0.5% flat tax applies to revenue; stamp duty applies to the payment method.
• It is not a commission you keep: it is a tax collected on the cash payment.
• It is not due on bank transfers, checks, postal transfers (CCP), or electronic payments.

In MyHissab

When you record a cash payment on an invoice, MyHissab calculates the stamp duty according to the scale above (nothing up to 300 DA, then 1, 1.5 or 2 DA per 100 DA bracket depending on the amount, minimum 5 DA, no cap), displays it on the PDF along with the payment method, and adds it to the total collected. You can adjust the amount if your situation requires it. No stamp duty is calculated for card, cheque or bank transfer payments.