Sub-Saharan Africa
48
jurisdictions
43
with at least one assessed power
| Jurisdiction | Powers assessed | Tax-to-GDP | Standard VAT rate |
|---|---|---|---|
| 🇰🇪 Kenya | 8 | 15.2% (2021) | 16 |
| 🇿🇦 South Africa | 8 | 27.0% (2021) | 15 |
| 🇨🇮 Cote d'Ivoire | 7 | 13.9% (2021) | 18 |
| 🇲🇺 Mauritius | 7 | 20.0% (2021) | 15 |
| 🇳🇬 Nigeria | 7 | 6.7% (2021) | 7.5 |
| 🇸🇨 Seychelles | 7 | 27.9% (2021) | — |
| 🇧🇯 Benin | 6 | — | — |
| 🇧🇫 Burkina Faso | 6 | 15.6% (2021) | — |
| 🇨🇻 Cabo Verde | 6 | 16.8% (2021) | 15 |
| 🇨🇲 Cameroon | 6 | 13.3% (2021) | 19.25 |
| 🇨🇬 Congo, Rep. | 6 | 8.3% (2021) | 18.90 (18% VAT + 5% surtax) |
| 🇬🇦 Gabon | 6 | 10.3% (2021) | 18 |
| 🇲🇷 Mauritania | 6 | 13.3% (2021) | 16 |
| 🇳🇦 Namibia | 6 | 19.7% (2021) | 15 |
| 🇸🇳 Senegal | 6 | 18.7% (2021) | 18 |
| 🇿🇲 Zambia | 6 | 18.8% (2024) | 16 |
| 🇧🇼 Botswana | 5 | 15.0% (2021) | 14 |
| 🇸🇿 Eswatini | 5 | 18.0% (2021) | 15 |
| 🇸🇱 Sierra Leone | 5 | 11.7% (2021) | — |
| 🇦🇴 Angola | 4 | 7.6% (2024) | 14; See Angola's Corporate summary for a description of… |
| 🇨🇩 Congo, Dem. Rep. | 4 | 9.1% (2021) | 16 |
| 🇱🇷 Liberia | 4 | — | Goods and services tax (GST): 13 VAT: 15 |
| 🇲🇬 Madagascar | 4 | 10.7% (2021) | 20 |
| 🇷🇼 Rwanda | 4 | 17.0% (2021) | 18 |
| 🇹🇬 Togo | 4 | 17.0% (2021) | — |
| 🇺🇬 Uganda | 4 | 12.2% (2021) | 18 |
| 🇹🇩 Chad | 3 | 10.0% (2021) | 18 |
| 🇬🇶 Equatorial Guinea | 3 | 5.9% (2021) | 15 |
| 🇬🇲 Gambia, The | 3 | — | — |
| 🇬🇭 Ghana | 3 | 14.1% (2021) | Standard rate scheme: 15; Additional levies charged on… |
| 🇱🇸 Lesotho | 3 | 20.7% (2021) | — |
| 🇲🇱 Mali | 3 | 19.3% (2021) | — |
| 🇧🇮 Burundi | 2 | 12.7% (2021) | — |
| 🇨🇫 Central African Republic | 2 | 8.2% (2021) | — |
| 🇬🇳 Guinea | 2 | 11.2% (2021) | — |
| 🇲🇼 Malawi | 2 | 10.8% (2021) | — |
| 🇲🇿 Mozambique | 2 | 21.8% (2024) | 16 |
| 🇿🇼 Zimbabwe | 2 | 7.2% (2018) | — |
| 🇪🇹 Ethiopia | 1 | 3.4% (2024) | 15 |
| 🇬🇼 Guinea-Bissau | 1 | 8.3% (2024) | — |
| 🇳🇪 Niger | 1 | 10.8% (2021) | — |
| 🇸🇹 Sao Tome and Principe | 1 | — | — |
| 🇹🇿 Tanzania | 1 | 12.7% (2024) | Tanzania Mainland: 18%; 16% (for B2C purchases where… |
| 🇰🇲 Comoros | — | — | — |
| 🇪🇷 Eritrea | — | — | — |
| 🇸🇴 Somalia, Fed. Rep. | — | 2.2% (2024) | — |
| 🇸🇸 South Sudan | — | — | — |
| 🇸🇩 Sudan | — | 7.4% (2016) | — |
Tax-to-GDP is general government from OECD Revenue Statistics where available (World Bank central-government figures otherwise, which are not comparable with it). VAT wording is PwC’s. A dash means the jurisdiction has not yet been assessed — that is not the same as “no”.