Answer

Dear Mark,

Thank you for your question.

We are in contact with our colleagues in the Commercial Section of the British Embassy in Algeria who are putting together an answer for you. We will get it posted on here in the next couple of days.

There is information on tax in Algeria here http://www.pkf.com/media/386975/algeria.pdf

Regards,

Jennie Rich
Open to Export team

Answer

The answer is "Yes", given that there is no Double Taxation Agreement between Algeria and the UK.
For more information about taxes in Algeria, I would suggest to read the KPMG guide (link below):
http://www.algeria.kpmg.com/fr/Documents/KPMG%20Guide%20to%20Investing%20in%20Algeria%202011%20.pdf

I hope this helps
As always the team here are ready to assist you with any aspect on doing business in Algeria.

Regards
Abderezak