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The government has required businesses operating in Algeria with annual turnover of two billion dinars or more to allocate at least 1% of their taxable profits to research and development or innovation. Eligible spending includes in-house activities, partnerships with or investments in startups, and funding for projects, researchers, and research training. Expenditures must be reported exclusively through the Ministry of Startups’ platform before December 31 each year. Businesses that fail to comply will be taxed on the difference between the legally required amount and their actual spending.
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