The tax incentive will target the actions and projects:

activities of promotion of the unleaded gas, distribution of the LPG and natural gas, as well as the substitution for the profit of gas hydrocarbons;
the subsidy to the profit of the underprivileged populations;
the initiation of projects and establishment of local companies and services for the promotion of renewable energies in the disinherited zones;
the development of the investment to the profit of the industry of equipment, materials and components in the field of renewable energies.

Within the framework of the control of pollution of industrial origin, and the environmental protection, legal and lawful arrangements were installation by the State for the introduction of the polluting or dangerous activities taxation. These arrangements primarily aim at implementing the principle of the pollutant payer.

The principal texts are:

Law n° 91-25 of 18 December 1991, finance law for the year 1992:

The specific provisions are carried by article 117 which institutes the tax on the polluting or dangerous activities for the environment.

The basic rate of the annual taxes is fixed as follows:

3.000 Dinars, for the classified installations of which one activity at least is subjected to declaration as envisaged by the decree n° 88-19 of 26 July 1988 relating to the classified installations and fixing their nomenclature.

For the installations not employing more than two people the basic rates are reduced to 750 Dinars for the classified installations subjected to declaration and 600 for the classified installations subjected to authorization.

A multiplying coefficient ranging between 1 and 6 is indexed with each one of these activities according to its nature and its importance.

The amount of the taxes to be perceived under each one of these activities is equal to the product of the basic rate and the multiplying coefficient.

A multiplying coefficient for each polluting or dangerous activity is fixed by lawful way.

A penalty of which rate is fixed at the double of the amount of the tax is applied to the owner of the installation which within sight of the determination of the rate of the tax and its setting of covering does not give the information necessary or provides false information.

The covering of the tax is carried out by the various tax collector of Wilaya (region administration) on the basis of census of the installations concerned provided by the services in charge of the environmental protection. The rate of the tax is raised by 10% when the payment of the corresponding sums is not carried out within the time limits.

The methods of application of the specific provisions carried by this law, were enacted by the executive decree n° 93-68, relating to the methods of application of the tax on the polluting or dangerous activities for the environment.

The decree n° 93-68 of March 1, 1993:

This decree was promulgated in order to define application methods on taxes over polluting activities or dangerous for the environment, the following aspects are defined by this decree:

the polluting or dangerous activities for the environment are those defined in the nomenclature of the classified installations envisaged by the decree n° 88-149 of 26 July 1988, modified by the executive decree 98-339 of 3 November 1998 defining the regulation applicable to the classified installations and fixing their nomenclature.
the list of the polluting or dangerous activities for the environment concerned by a multiplying coefficient ranging between two (02) and six (06) is annexed to the original of this decree and will be the subject of a particular publication.
the remainder of the activities appearing in the nomenclature of the classified installations are affected by a multiplying coefficient of one (01).

The law n° 99 - 11 of 23 December 1999, finance law for year 2000:

Article 54 introduced an amendment of arrangements in article 117, of law n° 91-25 of of18 December 1991 related to finance law for the year 1992, in particular the rate of the annual fees which are modified and fixed as follows:

120.000 Dinars for the classified installations of which one activity at least is subjected to authorization of the Minister in charge of the environment as envisaged by the executive decree n° 98-339 of 3 November 1998 defining the regulation applicable to the classified installations and fixing their nomenclature.
90.000 Dinars for the classified installations of which one activity at least is subjected to authorization of Wali (region governor) territorialement qualified as envisaged by the executive decree n° 98-339 of 3 November 1998 defining the regulation applicable to the classified installations and fixing their nomenclature.
20.000 Dinars for the classified installations of which one activity at least is subjected to authorization of the president of the Communal Popular Assembly territorialement, as envisaged by the executive decree n° 98-339 of 3 November 1998 defining the regulation applicable to the classified installations and fixing their nomenclature.
9.000 Dinars for the classified installations of which one activity at least is subjected to declaration as envisaged by the executive decree n° 98-339 of 3 November 1998 defining the regulation applicable to the classified installations and fixing their nomenclature.

For the installations not employing more than two people, the basic rates are reduced to:

24.000 Dinars for the classified installations subjected to authorization of the minister in charge of the environment;
18.000 Dinars for the classified installations subjected to authorization of Wali;
3.000 Dinars for the classified installations subjected to authorization of the president of the communal popular assembly;
2000 Dinars for the classified installations subjected to declaration.

The law n° 01-21 of 22 December 01, finance law for year 2002:

It introduced new taxes pursuant to the principle "of the pollutant payer", in particular:

an incentive tax to the out stocking which is fixed at 10.500 Dinars per stored ton of special and/or dangerous industrial waste.

The incomes of this tax are affected as follows: 10% to the communes; 15% to the Treasury; 75% to the environment and depollution funds.

A three (3) years moratorium of realization of the installations of elimination of the aforesaid waste will be granted starting from the date of launching of the project of the installation.

a complementary tax on the air pollution on industrial origin regarding the emitted quantities exceeding the limiting values. This tax is determined by the annual basic rate fixed by the arrangement of article 54 of the law n° 99-11 of 23 December 1999 (finance law for 2000), and a multiplying coefficient ranging between 1 and 5, according to the rate going beyond of the limiting values.

The product of the tax is affected as follows: 10% to the communes; 15% to the Treasury; 75% to the national funds for the environment and depollution.

A multiplying coefficient ranging between 1 and 10 is indexed with each one of these activities according to its nature, its importance, and the type and the quantity of rejections and generated waste.

The law n° 99-09 of the 15 of July 28, 1999 relating to the control of energy:

This law has introduced into its articles 30 and 41 a series of taxes having to feed the national funds for the control of energy, in particular:

the gradual taxation of the national consumption of energy;
the levels of the taxes necessary to the provisioning of the funds, fixed by the finance law, are given on the basis of financing need of the annual tranche of the national program of the control of energy;
the product of the fines envisaged within the framework of this law;
the taxation of the apparatuses consuming great amount of energy.