Public Waqf properties in Algeria benefit from tax exemptions that cover various taxes, rights, and fees. This exemption, however, does not extend to all financial obligations. Fines related to the settlement of building permits and conformity certificates, as stipulated in Articles 12 and 13 of Executive Decree No. 22-55, are not included in the general exemption outlined in Article 194. This clarification specifies the scope of financial relief for Waqf properties, indicating that certain regulatory penalties remain applicable. The full nature of these tax exemptions for Public Waqf properties covers a broad spectrum of financial liabilities, yet a clear distinction has been drawn regarding specific penalties.
Clarifying Tax Exemptions
Public Waqf properties are exempt from all taxes, duties, and fees, according to Article 194 of the Finance Law for the year 2025. The text specifies this full exemption applies to various financial obligations, providing significant relief for these properties. The legislator has drawn a distinction between these general financial taxes and duties, which are covered by the exemption, and fines that concern regulatory procedures and violations of urban planning laws. This indicates a targeted application of tax relief, separating broader financial liabilities from penalties associated with specific legal and administrative compliance issues. The distinction clarifies that while Waqf properties benefit from significant tax exemptions, they are not immune to fines incurred due to non-compliance with building and urban planning regulations. This legal framework ensures that while the financial burden on Waqf properties is reduced in many areas, accountability for adherence to construction standards is maintained.
Building Permit Fines Explained
The exemption for Public Waqf properties does not extend to fines related to the settlement of building permits and conformity certificates. These specific fines remain payable despite other tax exemptions granted to Waqf properties, according to official clarifications. Executive Decree No. 22-55, dated February 2, 2022, outlines the conditions for regularizing non-compliant buildings. This decree specifies the conditions for settling non-compliant buildings, ensuring a structured approach to addressing unauthorized constructions.
The decree aims to regulate structures that do not meet building codes and legalize their status through established procedures and associated fees. The fines connected with settling building permits and conformity certificates are specifically excluded from the general tax exemptions for Waqf properties. These particular fines, stipulated in Articles 12 and 13 of Executive Decree No. 22-55, are not covered by the exemption in Article 194. This distinction ensures that while Public Waqf properties benefit from broad tax relief, they are still subject to penalties for non-compliance with urban planning and construction regulations. The objective is to maintain regulatory integrity and ensure all structures adhere to urban development standards, regardless of their ownership status.
Official Communication and Application
Official correspondence numbered 654, dated April 1, 2026, was dispatched by the Ministry of Finance to the Ministry of Housing, Urban Development, and City Planning. The communication clarified the scope of tax exemptions for Waqf properties, specifically concerning fines. Following this, the Directorate General of Urban Planning showed the necessity of strict adherence to Executive Decree No. 22-55, which governs the regularization of non-compliant buildings. This emphasis indicates a push for consistent application of the decree's provisions across relevant structures. To ensure uniform implementation, a second correspondence originating from the Directorate General of Urban Planning and Architecture circulated the Ministry of Finance's response to all governorates. This action aims to standardize the local application of these regulations, preventing discretionary interpretations regarding fines for building permits and conformity certificates and ensuring equitable enforcement nationwide.