@bakissation/jibaya

Algerian tax & fiscal formulas in TypeScript — IRG, IBS, IFU, VAT, droit de timbre, enregistrement, taxe foncière, social contributions (CNAS/CASNOS/CACOBATPH), penalties and indirect duties. Every figure is cited to its article, versioned by Loi de Finances year, and returned as a Dinar so the money math never drifts.

npm install @bakissation/jibaya

@bakissation/dinar comes with it (it's a dependency) — import { Dinar } from it to build amounts.

Why

Algerian fiscal rules are scattered across six codes and change every Loi de Finances. jibaya encodes them as plain, tree-shakeable functions: money in, money out, each one law-cited in its JSDoc and keyed to the LF year (defaulting to the latest). Its only dependency is @bakissation/dinar.

import { Dinar } from '@bakissation/dinar';
import { computeIRG, computeVAT, payroll, invoice } from '@bakissation/jibaya';

computeIRG(Dinar.fromDinars(1_500_000)).format();      // → "346 800,00 DA" (Art. 104, LF 2026)
computeVAT(Dinar.fromDinars(100_000)).format();        // → "19 000,00 DA" (19%, Art. 21 CTCA)

// Composite helpers for real workflows
const slip = payroll(Dinar.fromDinars(80_000));        // CNAS-before-IRG ordering
slip.net.format();                                     // → "60 844,00 DA"

const bill = invoice({ ht: Dinar.fromDinars(100_000), paidInCash: true });
bill.ttc.format();                                     // → "121 380,00 DA" (VAT + cash stamp)

What it covers

| Area | Functions | |---|---| | IRG | computeIRG · computeSalaryIRG · computeRentalIRG · computeOccasionalIncomeTax · computeDividendTax · computeInterestTax · computeRealEstateGainTax · computeSecuritiesGainTax | | Company / forfait | computeIBS · computeIBSWithholding · computeIFU | | Property / depreciation | computeFoncierBati · computeFoncierNonBati · amortizationLinear/Degressive/Progressive | | VAT | computeVAT · vatDue · isVATDeductible · vatDeductibleProrata | | Stamp / registration | computeStampDuty (+ constants) · computeRegistrationDuty · registrationFixedDuty · lateRegistrationPenalty | | Penalties | computeLatePaymentPenalty · computeInsufficiencyPenalty | | Social | cnasEmployee · cnasEmployer · cnasBreakdown · casnos · cacobatph | | Indirect duties | droitCirculationAlcool · droitCirculationVin · droitGarantie · droitEssai · taxeTabac | | Helpers | payroll · grossFromNet · payrollBatch · invoice · ttcToHt · vatReturn · corporateTaxDue · ibsInstallments · dividendNet · interestNet · capitalGainNet · rentalIncomeNet · propertyTransferDuties · annualPropertyTax · selfEmployedAnnual · amountDueWithPenalties |

Years

import { computeDividendTax, LATEST_YEAR, supportedYears } from '@bakissation/jibaya';
import { Dinar } from '@bakissation/dinar';

computeDividendTax(Dinar.fromDinars(100_000));         // 10% — LF 2026 (default)
computeDividendTax(Dinar.fromDinars(100_000), 2025);   // 15% — LF 2025
supportedYears();                                      // [2025, 2026]

Every function takes an optional trailing year argument; omit it for the latest (LATEST_YEAR).

Notes

• Not tax advice. Rates are encoded from the official codes (see docs/), but edge cases, exemptions and rulings vary — verify against the current texts for filing.
• Tax is computed at centime precision; round to the dinar for filing if your administration requires it.

See docs/ for the full API reference and the per-tax legal sources.

License

MIT © Abdelbaki Berkati

Credits

Built and maintained by Abdelbaki Berkati — berkati.xyz · @bakissation.