Tax rates by country
Income, corporate, sales and capital gains tax across 51 countries
Worldwide tax countries in Africa
| Country | System | PIT | Eff. PIT | CIT | VAT | CGT | SS (EE) | Non-dom | Nomad |
|---|---|---|---|---|---|---|---|---|---|
|
|
Worldwide | 35.0% | 35.0% | 26.0% | 19.0% | — | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 25.0% | 14.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 22.0% | 14.0% | — | — | No | No |
|
|
Worldwide | 27.5% | 27.5% | 27.5% | 18.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 33.0% | 19.3% | — | — | No | No |
|
|
Worldwide | 27.0% | 27.0% | 22.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 50.0% | 50.0% | 30.0% | 19.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 35.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 50.0% | 10.0% | — | — | No | No |
|
|
Worldwide | 40.0% | 40.0% | 30.0% | 18.9% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 16.0% | — | — | No | No |
|
|
Worldwide | 27.5% | 27.5% | 22.5% | 14.0% | 10.0% | 11.0% | No | No |
|
|
Worldwide | 35.0% | 35.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 0.0% | — | — | No | No |
|
|
Worldwide | 33.0% | 33.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 30.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 27.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 25.0% | 15.0% | 25.0% | 5.5% | No | No |
|
|
Worldwide | 40.0% | 40.0% | 25.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 36.0% | 36.0% | 25.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 30.0% | 16.0% | 15.0% | 6.0% | No | No |
|
|
Worldwide | 35.0% | 35.0% | 25.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 25.0% | 13.0% | — | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 20.0% | 20.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 16.5% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 33.0% | 33.0% | 25.0% | 16.0% | — | — | No | No |
|
|
Worldwide | 20.0% | 20.0% | 15.0% | 15.0% | 0.0% | 3.0% | No | No |
|
|
Worldwide | 45.0% | 45.0% | 25.0% | 0.0% | — | — | No | No |
|
|
Worldwide | 37.0% | 37.0% | 20.0% | 20.0% | 20.0% | 6.7% | No | No |
|
|
Worldwide | 32.0% | 32.0% | 32.0% | 16.0% | — | — | No | No |
|
|
Worldwide | 37.0% | 37.0% | 28.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 30.0% | 19.0% | — | — | No | No |
|
|
Worldwide | 25.0% | 25.0% | 30.0% | 7.5% | 30.0% | 8.0% | No | No |
|
|
Worldwide | 45.0% | 45.0% | 25.0% | 8.5% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 28.0% | 18.0% | 10.0% | 3.0% | No | No |
|
|
Worldwide | 25.0% | 25.0% | 25.0% | 0.0% | — | — | No | No |
|
|
Worldwide | 40.0% | 40.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 15.0% | — | — | No | No |
|
|
Worldwide | 45.0% | 45.0% | 27.0% | 15.0% | 18.0% | 1.0% | No | No |
|
|
Worldwide | 15.0% | 15.0% | 30.0% | 17.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 27.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 35.0% | 35.0% | 20.0% | 19.0% | — | — | No | No |
|
|
Worldwide | 30.0% | 30.0% | 30.0% | 18.0% | — | — | No | No |
|
|
Worldwide | 37.5% | 37.5% | 30.0% | 16.0% | — | — | No | No |
|
|
Worldwide | 40.0% | 40.0% | 25.8% | 15.5% | — | — | No | No |
-
DZ AlgeriaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 26.0%
- VAT
- 19.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
AO AngolaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 14.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
BJ BeninWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
BW BotswanaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 22.0%
- VAT
- 14.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
BF Burkina FasoWorldwide
- PIT
- 27.5%
- Eff. PIT
- 27.5%
- CIT
- 27.5%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
BI BurundiWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CM CameroonWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 33.0%
- VAT
- 19.3%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CV Cape VerdeWorldwide
- PIT
- 27.0%
- Eff. PIT
- 27.0%
- CIT
- 22.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CF Central African RepublicWorldwide
- PIT
- 50.0%
- Eff. PIT
- 50.0%
- CIT
- 30.0%
- VAT
- 19.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TD ChadWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 35.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
KM ComorosWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 50.0%
- VAT
- 10.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CG CongoWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 18.9%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CD Democratic Republic of the CongoWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
EG EgyptWorldwide
- PIT
- 27.5%
- Eff. PIT
- 27.5%
- CIT
- 22.5%
- VAT
- 14.0%
- CGT
- 10.0%
- SS (EE)
- 11.0%
- Non-dom
- No
- Nomad
- No
-
GQ Equatorial GuineaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ER EritreaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 0.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
SZ EswatiniWorldwide
- PIT
- 33.0%
- Eff. PIT
- 33.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ET EthiopiaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
GA GabonWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
GM GambiaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 27.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
GH GhanaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- 25.0%
- SS (EE)
- 5.5%
- Non-dom
- No
- Nomad
- No
-
GN GuineaWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 25.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
GW Guinea-BissauWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
CI Ivory CoastWorldwide
- PIT
- 36.0%
- Eff. PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
KE KenyaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 16.0%
- CGT
- 15.0%
- SS (EE)
- 6.0%
- Non-dom
- No
- Nomad
- No
-
LS LesothoWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 25.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
LR LiberiaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MG MadagascarWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 20.0%
- VAT
- 20.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MW MalawiWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 16.5%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ML MaliWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MR MauritaniaWorldwide
- PIT
- 33.0%
- Eff. PIT
- 33.0%
- CIT
- 25.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MU MauritiusWorldwide
- PIT
- 20.0%
- Eff. PIT
- 20.0%
- CIT
- 15.0%
- VAT
- 15.0%
- CGT
- 0.0%
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- No
-
YT MayotteWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 0.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
MA MoroccoWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 20.0%
- VAT
- 20.0%
- CGT
- 20.0%
- SS (EE)
- 6.7%
- Non-dom
- No
- Nomad
- No
-
MZ MozambiqueWorldwide
- PIT
- 32.0%
- Eff. PIT
- 32.0%
- CIT
- 32.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NA NamibiaWorldwide
- PIT
- 37.0%
- Eff. PIT
- 37.0%
- CIT
- 28.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NE NigerWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 30.0%
- VAT
- 19.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
NG NigeriaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 30.0%
- VAT
- 7.5%
- CGT
- 30.0%
- SS (EE)
- 8.0%
- Non-dom
- No
- Nomad
- No
-
RE ReunionWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 8.5%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
RW RwandaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 28.0%
- VAT
- 18.0%
- CGT
- 10.0%
- SS (EE)
- 3.0%
- Non-dom
- No
- Nomad
- No
-
SH Saint HelenaWorldwide
- PIT
- 25.0%
- Eff. PIT
- 25.0%
- CIT
- 25.0%
- VAT
- 0.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
SN SenegalWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
SL Sierra LeoneWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 15.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ZA South AfricaWorldwide
- PIT
- 45.0%
- Eff. PIT
- 45.0%
- CIT
- 27.0%
- VAT
- 15.0%
- CGT
- 18.0%
- SS (EE)
- 1.0%
- Non-dom
- No
- Nomad
- No
-
SD SudanWorldwide
- PIT
- 15.0%
- Eff. PIT
- 15.0%
- CIT
- 30.0%
- VAT
- 17.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TZ TanzaniaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TG TogoWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 27.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
TN TunisiaWorldwide
- PIT
- 35.0%
- Eff. PIT
- 35.0%
- CIT
- 20.0%
- VAT
- 19.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
UG UgandaWorldwide
- PIT
- 30.0%
- Eff. PIT
- 30.0%
- CIT
- 30.0%
- VAT
- 18.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ZM ZambiaWorldwide
- PIT
- 37.5%
- Eff. PIT
- 37.5%
- CIT
- 30.0%
- VAT
- 16.0%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No
-
ZW ZimbabweWorldwide
- PIT
- 40.0%
- Eff. PIT
- 40.0%
- CIT
- 25.8%
- VAT
- 15.5%
- CGT
- —
- SS (EE)
- —
- Non-dom
- No
- Nomad
- No