OECD Rates Algeria Largely Compliant on Tax Transparency, Urges Ownership Checks

Algeria has received a “Largely Compliant” rating in its first full international review of tax-information transparency, but the assessment calls for closer oversight of the country's new central register of beneficial owners — the people who ultimately control companies and other legal entities.

The Global Forum on Transparency and Exchange of Information for Tax Purposes, hosted by the OECD, published its findings on 3 November 2026. Its review concerns the international standard for exchanging tax information **on request** between authorities, not a blanket certification of all Algerian tax enforcement or a finding that tax evasion has been eliminated.

The reviewers found that Algeria's legal framework provides for the availability of ownership, accounting and banking information. They also said Algeria should ensure the effective implementation and supervision of its recently established central beneficial-ownership register. A register's existence does not by itself establish that its entries are complete or reliably checked.

The assessment identified delays in Algeria's replies and status updates to foreign tax authorities during the review period. It said timeliness improved significantly after a dedicated information-exchange unit was established in October 2024, and encouraged Algeria to sustain that progress.

Algeria's tax directorate said in a statement reported by Algerian state broadcaster ENTV on 5 November that the practical review covered 1 July 2022 to 30 June 2025, while the legal framework was assessed as it stood on 12 August 2026. The directorate described the result as recognition of legislative, regulatory and operational reforms.

Algeria joined the Global Forum in 2021. The review does not allege a specific company's misconduct, establish any tax loss, or certify that every beneficial owner has been correctly identified. The next accountability test is whether Algeria can demonstrate effective verification and oversight of the register while maintaining prompt responses to partner authorities.