Business / 1% obligation
Order of 11 October 2026 · OJ no. 77

The 1% R&D and innovation obligation: invest it instead of paying it as a tax

Since the order published in Official Journal no. 77 of 4 November 2026, every company with a turnover of DZD 2 billion or more devotes at least 1% of its taxable profit to R&D or innovation, or pays the difference as a tax. With TKAWEN, that amount puts into service a solution already in use — Algeria Certify, an "innovative project" labelled product — that also serves your HSE compliance.

0108242769TKAWEN's "Start-up" label — granted 3 August 2024, valid 4 years
13032522059Algeria Certify's "Innovative project" label — 13 March 2025 to 13 March 2027
UBMA-STARTUP-2023-00062"Start-up" diploma, Badji Mokhtar University of Annaba (2023)
Calculator

How much must you devote, and how much tax do you avoid?


Indicative calculation under articles 2 and 10 of the order of 11 October 2026: tax = (1% − spending ÷ profit) × profit. Only the declaration on innovation.gov.dz counts.

Minimum amount to devote to R&D / innovation (1%)
Tax due if nothing more is spent
Left to spend — for example on a TKAWEN solution already in service (Algeria Certify, TKAWEN OS)
Why TKAWEN

The 1% can go to any start-up. Here is what it returns at TKAWEN.

2

Two labels, two annex 1 rows

TKAWEN holds the "Start-up" label no. 0108242769 (solution purchase, open innovation) and its product Algeria Certify the "Innovative project" label no. 13032522059 (labelled product). One relationship covers both routes.

4,429

A solution already in production, not a prototype

Algeria Certify holds 4,429 active verifiable certificates and 19,357 verifications made by people. Your spending puts a proven tool into service from the first month.

88-07

The same spending serves your HSE compliance

Law 88-07 requires employers to train workers on risks; decree 01-342 (art. 35) has the employer grant electrical habilitation. A digital register of training and habilitations, verifiable by QR, answers both before the labour inspectorate.

78

Training, platform and verification from one partner

78 programmes, 46 trainers, at your site anywhere in Algeria, in French and Arabic. The platform comes with the content and certificates that feed it.

JO

Programmes built on primary texts

Every programme starts from a research dossier on the Official Journal and standards; 49 programmes publish their modules and verified facts, with sources.

QR

A ready declaration file

Label copies, offer and technical sheet, signed proforma, invoice and usage report: the documents annex 1 asks for, gathered by us.

The text

What the order of 11 October 2026 says

Read in Official Journal no. 77 of 4 November 2026, pages 20 to 25.

Art. 2

Who is concerned

All sectors: companies under Algerian law with an annual turnover of at least DZD 2 billion must devote, every year, at least 1% of the year's taxable profit to research, development or innovation.

Read the text (OJ no. 77, pp. 20–25) →
Art. 4–7

Declare before 31 January

Spending made during the profit year is declared only on innovation.gov.dz, before 31 January each year, with the supporting documents listed in annex 1. The platform issues an "electronic statement of expenditure" secured by a QR code, to be filed with the annual results return.

Read the text (OJ no. 77, pp. 20–25) →
Art. 8

Defer, with a commitment

The company may defer its actions to the following year; it then signs a commitment on the platform (model in annex 3), attached to its annual results return.

Read the text (OJ no. 77, pp. 20–25) →
Art. 9–11

Otherwise: a tax

Otherwise the research, development or innovation tax applies. Its rate is the positive difference between 1% and the ratio spending ÷ taxable profit. It is paid to the tax collector, and the receipt is uploaded to the platform within 10 days.

Read the text (OJ no. 77, pp. 20–25) →
Annex 1

What counts, and how to prove it

Annex 1 lists the accepted activities and the documents required. Two rows concern buying a solution directly: the contract to acquire a technology solution from a start-up (purchase order or invoice, proof of payment, copy of the start-up label) and the acquisition of a product or service labelled "innovative project" (invoices, copy of the innovative-project label).

Read the text (OJ no. 77, pp. 20–25) →
Annex 1

Accepted spending, and what TKAWEN can carry

Activity (annex 1)Documents the order requiresPossible with TKAWEN
Contract to acquire a technology solution from a start-up/scale-upPurchase order/invoice · proof of payment · copy of the start-up labelYes start-up label 0108242769
Open-innovation contract with a start-up/scale-up/incubatorOpen-innovation contract · proof of payment · copy of the labelYes custom digital project
Acquisition of an R&D&I product/service labelled "innovative project"Invoices for the product/service · copy of its innovative-project labelYes Algeria Certify, label 13032522059
R&D subcontracting to a laboratory or research centreR&D subcontract · proof of payment—
Equity, shares, funds, crowdfunding, sukukDepending on the case, with a copy of the label—
Vocational training on its ownNot listed in annex 1—
TKAWEN solutions

Solutions that serve your business and fit annex 1

Algeria Certify

A digital register of your certificates, public verification by QR code, signature and time-stamping.

Product labelled "innovative project" no. 13032522059 (13 March 2025 to 13 March 2027) → row "product/service labelled innovative project".
Learn more →

TKAWEN OS

Your white-label digital academy: learning paths, assessments, verifiable certificates, for your staff and subcontractors.

Technology solution from a labelled start-up (label no. 0108242769) → row "acquisition of a technology solution".
Learn more →

TKAWEN Pilotage

Business management: clients, quotes and invoices, campaigns, AI agents, dashboards.

Technology solution from a labelled start-up (label no. 0108242769).
Learn more →

Custom digital project

A platform, app or tool designed with you for a precise problem in your business (safety, training, maintenance, traceability).

Open-innovation contract with a labelled start-up → row "open-innovation contract".
Learn more →
Timeline

Five steps, before the year closes

  1. 01

    Calculate

    1% of expected taxable profit, minus what is already spent.

  2. 02

    Choose

    A solution that really serves your business, among the annex 1 rows.

  3. 03

    Contract

    Offer, technical sheet, signed proforma and copies of TKAWEN's labels.

  4. 04

    Spend in the year

    Spending must be made during the profit year — otherwise a deferral commitment (art. 8).

  5. 05

    Declare before 31 January

    On innovation.gov.dz, with the invoice, proof of payment and copy of the label.

This page summarises the order published in the Official Journal and cites its source. It is neither legal nor tax advice: the ministry assesses spending case by case through the platform. The "training" part of a project is not an annex 1 expense. Official Journal no. 77 (PDF)

What you need

Your request reaches TKAWEN management instantly. Your data is used only to reply to you.

FAQ

Questions from finance departments

Who must devote 1% of profit to R&D in Algeria?

Under article 2 of the interministerial order of 11 October 2026 (OJ no. 77 of 4 November 2026): every company under Algerian law with an annual turnover of DZD 2 billion or more, in all sectors.

When and where to declare?

Before 31 January each year, only on innovation.gov.dz, for spending made during the profit year (art. 4 and 5). The electronic statement issued is filed with the annual results return (art. 7).

What happens if the company does not spend 1%?

It pays the research, development or innovation tax, whose rate is the positive difference between 1% and the ratio spending ÷ taxable profit (art. 9 and 10), and uploads the receipt within 10 days (art. 11). It may also defer its actions to the next year with a commitment (art. 8).

Does buying a solution from a labelled start-up count?

Yes, it is an annex 1 row: "contract to acquire a technology solution from a start-up/scale-up", with a purchase order or invoice, proof of payment and a copy of the start-up label. TKAWEN holds the start-up label (no. 0108242769).

Is Algeria Certify eligible?

Algeria Certify holds the "innovative project" label no. 13032522059 (13 March 2025 to 13 March 2027). Annex 1 accepts the "acquisition of a product/service from an R&D&I effort labelled innovative project", with invoices and a copy of the label. The ministry confirms compliance when processing the declaration.

Does training count towards the 1%?

No: vocational training on its own is not in annex 1. What can count is buying a technology solution or a labelled product.