{"service":"afriref","description":"Pan-African government reference data: clean, cited JSON for policy rates, tax rates, minimum wages, public holidays and more.","countries":[{"country":"AO","name":"Angola","currency":"AOA","series":[{"id":"policy-rate","name":"Taxa BNA (BNA policy rate)","description":"Taxa Básica de Juro do Banco Nacional de Angola ('Taxa BNA') — the reference/policy rate set by the Comité de Política Monetária (CPM), the BNA organ established under the Lei do Banco Nacional de Angola (Lei n.º 24/21, de 18 de Outubro). The CPM holds six ordinary meetings a year (odd months: January, March, May, July, September, November), each a two-day sitting, and announces the Taxa BNA together with the two standing-facility rates (Facilidade Permanente de Cedência de Liquidez and Facilidade Permanente de Absorção de Liquidez).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-14","source":{"name":"BNA — Comunicado da 130.ª Reunião do Comité de Política Monetária, Malanje, 13 e 14 de Julho de 2026: 'Reduzir a Taxa BNA de 17,00% (dezassete por cento) para 15,75% (quinze vírgula setenta e cinco por cento)'","url":"https://www.bna.ao/#/pt/publicacoes-e-media/comunicacao/comunicados/detalhe/1218"},"url":"https://afriref.dev/v1/ao/policy-rate"},{"id":"vat","name":"IVA taxa geral (standard VAT rate)","description":"Imposto sobre o Valor Acrescentado, taxa geral — the standard rate on imports, supplies of goods and supplies of services, Artigo 19.º of the Código do Imposto sobre o Valor Acrescentado (approved by Lei n.º 7/19, de 24 de Abril; Artigo 19.º in its current wording given by Lei n.º 14/23, de 28 de Dezembro). Administered by the Administração Geral Tributária (AGT).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2019-10-01","source":{"name":"Código do IVA, Artigo 19.º (Taxas do imposto), redacção dada pela Lei n.º 14/23, de 28 de Dezembro (Diário da República I Série n.º 246, de 28/12/2023, pág. 8525-8526): 'a) 14%, como taxa geral, para as importações, transmissões de bens e prestações de serviços'. PDF do diploma alojado pela AGT","url":"https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4z/nzu5/~edisp/minfin3759673.pdf"},"url":"https://afriref.dev/v1/ao/vat"},{"id":"minimum-wage","name":"Salário Mínimo Nacional (SMN)","description":"Angola's statutory national minimum wage — the minimum monthly sum of pecuniary income payable to a worker, fixed by Presidential Decree under Artigo 241.º n.º 1 of the Lei Geral do Trabalho (Lei n.º 12/23, de 27 de Dezembro), after consideration by the Conselho Nacional de Concertação Social. Enforced by the Inspecção Geral do Trabalho under the Ministério da Administração Pública, Trabalho e Segurança Social (MAPTSS).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-09-16","source":{"name":"Decreto Presidencial n.º 152/24, de 17 de Julho (Diário da República I Série n.º 135, de 17/07/2024, pág. 7262), Artigo 1.º n.º 2: 'Após doze meses, a contar da data da entrada em vigor do presente Diploma, o montante do salário mínimo nacional é fixado em Kz: 100.000,00 (cem mil Kwanzas)'; entry into force 60 days after publication, confirmed by MAPTSS as 16 de Setembro de 2024 — Guia Prático 'Novo Regime do Salário Mínimo Nacional', Grupo Técnico para o Estudo e Evolução do Salário Mínimo Nacional (GTEESMN) / MAPTSS","url":"https://www.maptss.gov.ao/wp-content/uploads/2024/10/SMN_GTEESMN_GUIA-PRATICO.pdf"},"url":"https://afriref.dev/v1/ao/minimum-wage"},{"id":"public-holidays","name":"Feriados nacionais","description":"National public holidays under the Lei dos Feriados Nacionais e Locais e Datas de Celebração Nacional (Lei n.º 10/11, de 16 de Fevereiro), Artigo 2.º, as observed in calendar year 2026 including the statutory 'Ponte' transfer under Artigo 6.º.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Lei n.º 10/11, de 16 de Fevereiro — Lei dos Feriados Nacionais e Locais e Datas de Celebração Nacional, Artigos 2.º (Feriados nacionais), 3.º (Datas de celebração nacional) e 6.º (Ponte); Diário da República I Série n.º 31, de 16 de Fevereiro de 2011, págs. 571-572 (texto verificado no fac-símile do Diário da República)","url":"https://lex.ao/docs/assembleia-nacional/2011/lei-n-o-10-11-de-16-de-fevereiro/"},"url":"https://afriref.dev/v1/ao/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year, national)","description":"Índice de Preços no Consumidor Nacional (IPCN), variação homóloga — national headline consumer price inflation year-on-year, published monthly by the Instituto Nacional de Estatística (INE) in a Folha de Informação Rápida (FIR), normally in the first week of the following month.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"INE Angola — Índice de Preços no Consumidor Nacional (IPCN), Junho 2026 (Folha de Informação Rápida), publicado 08/07/2026: 'O Índice de Preços no Consumidor Nacional (IPCN) registou uma variação de 10,11% em Junho de 2026 comparando com o período homólogo'","url":"https://www.ine.gov.ao/publicacoes/detalhes/NTU0ODQ%3D"},"url":"https://afriref.dev/v1/ao/cpi"},{"id":"corporate-tax","name":"Imposto Industrial — taxa geral","description":"Imposto Industrial (Angola's corporate income tax on profits from commercial or industrial activity), taxa geral, Artigo 64.º n.º 1 of the Código do Imposto Industrial in the wording given by Lei n.º 26/20, de 20 de Julho. Administered by the Administração Geral Tributária (AGT).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2020-08-19","source":{"name":"Lei n.º 26/20, de 20 de Julho — Lei que altera o Código do Imposto Industrial (Diário da República I Série n.º 107, de 20/07/2020, pág. 3841), Artigo 64.º (Taxas) n.º 1: 'A taxa geral do Imposto Industrial é de 25%'; Artigo 4.º: entra em vigor 30 dias após a sua publicação. PDF do diploma alojado pela AGT","url":"https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4y/njky/~edisp/minfin2692601.pdf"},"url":"https://afriref.dev/v1/ao/corporate-tax"},{"id":"income-tax","name":"IRT — Grupo A employment income brackets","description":"Imposto sobre os Rendimentos do Trabalho (IRT), Grupo A (dependent employment): the statutory monthly rate table annexed to the Código do IRT, referred to in Artigo 16.º n.º 1 and replaced in full by Artigo 3.º of Lei n.º 28/20, de 22 de Julho. Withheld monthly by the employer and remitted by the end of the following month.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2020-08-21","source":{"name":"Lei n.º 28/20, de 22 de Julho — Lei que altera o Código do Imposto sobre os Rendimentos do Trabalho (Diário da República I Série n.º 109, de 22/07/2020, págs. 3874-3879), Artigo 3.º (Alteração da Tabela de Taxas do Código do IRT): 'A Tabela de Taxas a que se refere o n.º 1 do artigo 16.º ... passa a ser a seguinte'; Artigo 6.º: entra em vigor 30 dias após a sua publicação. PDF do diploma alojado pela AGT","url":"https://www.ucm.minfin.gov.ao/cs/groups/public/documents/document/aw4x/mjm3/~edisp/minfin1237855.pdf"},"url":"https://afriref.dev/v1/ao/income-tax"}]},{"country":"BF","name":"Burkina Faso","currency":"XOF","series":[{"id":"policy-rate","name":"Policy rate (BCEAO taux minimum de soumission)","description":"Minimum bid rate on BCEAO weekly and monthly liquidity-injection auctions - the principal policy rate of the Central Bank of West African States, applied uniformly across all eight WAEMU/UEMOA member states including Burkina Faso.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-16","source":{"name":"BCEAO, Communique de presse - Reunion ordinaire du Comite de Politique Monetaire tenue le 4 mars 2026 (decision effective 16 mars 2026); rate re-confirmed unchanged by the CPM meeting of 10 juin 2026","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-4-mars"},"url":"https://afriref.dev/v1/bf/policy-rate"},{"id":"vat","name":"Value added tax (Taxe sur la valeur ajoutee - TVA)","description":"Standard rate of Burkina Faso's value added tax, levied under the Code general des impots.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2018-01-01","source":{"name":"Code general des impots du Burkina Faso, art. 317 (Livre 2, Titre 1, Chapitre 4 - Taux), enacted by loi n.058-2017/AN du 20 decembre 2017, consolidated text published by the Direction Generale des Impots","url":"https://dgi.bf/verification/CGI"},"url":"https://afriref.dev/v1/bf/vat"},{"id":"minimum-wage","name":"Minimum wage (SMIG - salaire minimum interprofessionnel garanti)","description":"Guaranteed interprofessional minimum wage for non-agricultural workers, fixed by decree under article 187 of the Labour Code.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2023-11-20","source":{"name":"Decret n.2023-1586/PRES-TRANS/PM/MFPTPS/MEFP du 20 novembre 2023 fixant les salaires minima interprofessionnels garantis, art. 2 (signed Ouagadougou 20 November 2023 by Capitaine Ibrahim Traore; published Journal officiel du Faso)","url":"https://www.fonction-publique.gov.bf/fileadmin/user_upload/storage/fichiers/20240105133330.pdf"},"url":"https://afriref.dev/v1/bf/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory paid public holidays (jours feries chomes et payes) in Burkina Faso for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n.001-2026/ALT du 9 janvier 2026 portant institution des jours feries chomes et payes et des journees de commemoration et de reflexion au Burkina Faso (adopted by the Assemblee legislative de transition, 9 January 2026; repeals loi n.079-2015/CNT du 23 novembre 2015 portant fetes legales et evenements a caractere historique)","url":"https://www.an.bf/545"},"url":"https://afriref.dev/v1/bf/public-holidays"},{"id":"cpi","name":"Consumer price inflation (IHPC, glissement annuel)","description":"Year-on-year change in Burkina Faso's national Indice Harmonise des Prix a la Consommation, base 100 = 2023, published monthly by the Institut National de la Statistique et de la Demographie.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-01","source":{"name":"INSD, Note mensuelle - Indice National Harmonise des Prix a la Consommation de mai 2026 (base 100 en 2023), Tableau 1, INDICE GLOBAL","url":"https://www.insd.bf/sites/default/files/2026-07/NOTE_IHPC_Base_2023_de_MAI_2026.xlsx"},"url":"https://afriref.dev/v1/bf/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impot sur les societes - IS)","description":"Standard rate of corporate income tax on the taxable profit of companies and other legal persons.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2018-01-01","source":{"name":"Code general des impots du Burkina Faso, art. 87 (Livre 1, Titre 3 - Impot sur les societes, Section 4), enacted by loi n.058-2017/AN du 20 decembre 2017, consolidated text published by the Direction Generale des Impots","url":"https://dgi.bf/verification/CGI"},"url":"https://afriref.dev/v1/bf/corporate-tax"},{"id":"income-tax","name":"Personal income tax on employment income (IUTS)","description":"Progressive schedule of the Impot unique sur les traitements et les salaires, withheld monthly by employers on taxable salary income.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2018-01-01","source":{"name":"Code general des impots du Burkina Faso, art. 112 (Livre 1, Titre 4 - Impot unique sur les traitements et salaires, Section 3 - Calcul et mode de perception de l'impot), enacted by loi n.058-2017/AN du 20 decembre 2017, consolidated text published by the Direction Generale des Impots","url":"https://dgi.bf/verification/CGI"},"url":"https://afriref.dev/v1/bf/income-tax"}]},{"country":"BJ","name":"Benin","currency":"XOF","series":[{"id":"policy-rate","name":"Policy rate (BCEAO minimum bid rate)","description":"Taux minimum de soumission aux appels d'offres d'injection de liquidite of the Banque Centrale des Etats de l'Afrique de l'Ouest (BCEAO) - the main refinancing rate for the whole West African Economic and Monetary Union (UEMOA/WAEMU), of which Benin is a member.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-16","source":{"name":"BCEAO - Communique du Comite de Politique Monetaire, reunion ordinaire du 4 mars 2026 (cut of 25 bp to 3.00% effective 16 March 2026); held at the reunion of 10 June 2026","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-4-mars"},"url":"https://afriref.dev/v1/bj/policy-rate"},{"id":"vat","name":"Value-added tax (TVA) standard rate","description":"Standard rate of the taxe sur la valeur ajoutee under the Code General des Impots of Benin.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2022-01-01","source":{"name":"Article 241, Code General des Impots 2026 - Loi n. 2021-15 du 23 decembre 2021 portant code general des impots de la Republique du Benin, mise a jour de la Loi n. 2025-22 du 08 decembre 2025 portant loi de finances pour la gestion 2026 (DGI consolidated edition)","url":"https://api.impots.bj/media/6984ebbbb7bc0_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf"},"url":"https://afriref.dev/v1/bj/vat"},{"id":"minimum-wage","name":"Minimum wage (SMIG)","description":"Salaire minimum interprofessionnel garanti - the national interprofessional statutory wage floor of Benin.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2023-01-01","source":{"name":"Decret n. 2022-692 du 07 decembre 2022 portant relevement du salaire minimum interprofessionnel garanti (Presidence de la Republique, published on the Secretariat General du Gouvernement portal)","url":"https://sgg.gouv.bj/doc/decret-2022-692/"},"url":"https://afriref.dev/v1/bj/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Jours feries chomes et payes of Benin for calendar 2026, per the fetes legales law and Ministry of Labour declarations.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n. 90-019 du 27 juillet 1990 fixant les fetes legales en Republique du Benin; Loi n. 2024-32 du 02 septembre 2024 fixant la fete annuelle des religions traditionnelles; communiques du Ministere du Travail et de la Fonction Publique (MTFP) fixing each observance","url":"https://travail.gouv.bj/communiques"},"url":"https://afriref.dev/v1/bj/public-holidays"},{"id":"cpi","name":"CPI inflation (IHPC, year-on-year)","description":"Year-on-year change of Benin's national Indice Harmonise des Prix a la Consommation (IHPC, UEMOA-harmonised, base 100 = 2023), published monthly by INStaD.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INStaD (Institut National de la Statistique et de la Demographie du Benin) - Indice Harmonise des Prix a la Consommation du mois de juin 2026 (base 100 = 2023), Tableau 4","url":"https://instad.bj/publications/publications-mensuelles/prix/831-indice-harmonise-des-prix-a-la-consommation-du-mois-de-juin-2026"},"url":"https://afriref.dev/v1/bj/cpi"},{"id":"corporate-tax","name":"Corporate income tax (IS) standard rate","description":"Standard rate of the impot sur les societes under the Code General des Impots of Benin.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2022-01-01","source":{"name":"Article 46, Code General des Impots 2026 - Loi n. 2021-15 du 23 decembre 2021 portant code general des impots de la Republique du Benin, mise a jour de la Loi n. 2025-22 du 08 decembre 2025 portant loi de finances pour la gestion 2026 (DGI consolidated edition)","url":"https://api.impots.bj/media/6984ebbbb7bc0_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf"},"url":"https://afriref.dev/v1/bj/corporate-tax"},{"id":"income-tax","name":"Personal income tax on salaries (ITS)","description":"Progressive monthly withholding schedule of the impot sur les traitements et salaires (ITS) - Benin's schedular tax on employment income - under the Code General des Impots.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2022-01-01","source":{"name":"Article 125, Code General des Impots 2026 - Loi n. 2021-15 du 23 decembre 2021 portant code general des impots de la Republique du Benin, mise a jour de la Loi n. 2025-22 du 08 decembre 2025 portant loi de finances pour la gestion 2026 (DGI consolidated edition)","url":"https://api.impots.bj/media/6984ebbbb7bc0_B%C3%A9nin-Code%20G%C3%A9n%C3%A9ral%20des%20Imp%C3%B4ts%202026.pdf"},"url":"https://afriref.dev/v1/bj/income-tax"}]},{"country":"BW","name":"Botswana","currency":"BWP","series":[{"id":"policy-rate","name":"Monetary Policy Rate (MoPR)","description":"Bank of Botswana Monetary Policy Rate — the signalling rate at which the Bank conducts its 7-day Bank of Botswana Certificate (BoBC) auctions, repos and reverse repos, set by the Monetary Policy Committee (a statutory committee under the Bank of Botswana (Amendment) Act, 2022) at six scheduled meetings a year. The MoPR sits at the centre of a 200-basis-point corridor: Standing Deposit Facility 100bp below, Standing Credit Facility 100bp above.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-04-30","source":{"name":"Bank of Botswana — Press Release, Monetary Policy Committee Meets 18 June 2026: 'Monetary Policy Rate maintained at 5.5 percent' (decision (a) maintain the MoPR at 5.5 percent; (b) 7-day BoBC auctions, repos and reverse repos at 5.5 percent; (c) SDF 4.5 percent; (d) SCF 6.5 percent; (e) directive that commercial banks not increase Prime Lending Rates). Level first set at the 30 April 2026 MPC meeting","url":"https://www.bankofbotswana.bw/sites/default/files/press-release-files/Press%20Release%20-%20Monetary%20Policy%20Committee%20Decision%20June%202026.pdf"},"url":"https://afriref.dev/v1/bw/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value added tax standard rate on taxable supplies, taxable imports and reverse-charged supplies. VAT was introduced in Botswana on 1 July 2002. The Minister of Finance may vary the rate by Order in the Gazette by not more than two percentage points (s 78 of the Value Added Tax Act Cap 50:03; re-enacted as s 84 of the Value Added Tax Act, 2026).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2023-04-01","source":{"name":"Value Added Tax Act, 2026 (No. 15 of 2026), s 7(2): 'The rate of VAT shall be, for — (a) a taxable supply that is a zero-rated supply, zero per cent; and (b) any other taxable supply, a taxable import, or a reverse charged supply, a rate of 14 per cent.' Supplement A, Botswana Government Extraordinary Gazette dated 1st July 2026, published by BURS on its Tax Laws 2026 page","url":"https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026"},"url":"https://afriref.dev/v1/bw/vat"},{"id":"minimum-wage","name":"Minimum wage (general hourly rate, scheduled trades)","description":"Botswana has NO single national minimum wage. Under Part XVI of the Employment Act (Cap 47:01) the Minister responsible for labour fixes minimum wages SECTOR BY SECTOR, by Order published in the Gazette, on the advice of the tripartite Minimum Wages Advisory Board (ss 132-137). The current instrument is the Regulation of Minimum Wages Order, S.I. No. 7 of 2024. This series carries the general hourly rate that applies across the scheduled trades; agriculture and domestic service are fixed monthly instead — see notes.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-02-01","source":{"name":"Botswana Daily News (Botswana Press Agency, Government of Botswana), 'Government reviews instrument to raise minimum wage', 17 November 2025 — Minister of Labour and Home Affairs Major General Pius Mokgware: the minimum wage stands at P9.06 per hour under Statutory Instrument No. 7 of 2024, equal to P2,120.04 per month; Government is 'currently working toward reviewing the Statutory Instrument No. 7 of 2024 on minimum wage to increase it to P4,000'. Structure and effective date per Botswana Daily News, 'Government adjusts wage rates', 21 December 2023 (announcement of the adjustment effective 1 February 2024); statutory machinery per Employment Act Cap 47:01 Part XVI","url":"https://dailynews.gov.bw/news-detail/89121"},"url":"https://afriref.dev/v1/bw/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays named in the Schedule to the Public Holidays Act (Cap 03:07, re-enacted as Act 17 of 2006, commenced 15 September 2006), calendar year 2026 — 14 statutory days.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Public Holidays Act (Cap 03:07), Schedule and s 2(1) — official 'Copyright Government of Botswana' consolidated text; corroborated for 2026 dates by the Government of Botswana portal, Holidays & Breaks (www.gov.bw/holidays-and-breaks)","url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/76156/BWA76156.pdf"},"url":"https://afriref.dev/v1/bw/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"National headline consumer price inflation, year-on-year percent, latest published month, from Statistics Botswana's monthly Consumer Price Index release (index base December 2018 = 100).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Statistics Botswana — Consumer Price Index June 2026 (released 15 July 2026, Dr Lucky Mokgatlhe, Acting Statistician General): 'In June 2026, Botswana recorded an annual inflation rate of 10.7 percent, the same rate as in May.'","url":"https://www.statsbots.org.bw/sites/default/files/publications/Consumer%20Price%20Index%20June%202026.pdf"},"url":"https://afriref.dev/v1/bw/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard company income tax rate on taxable income, Schedule 1 Part I paragraph 3(d) of the Income Tax Act, 2026 (No. 13 of 2026). Botswana's tax year runs 1 July to 30 June.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-01","source":{"name":"Income Tax Act, 2026 (No. 13 of 2026), Schedule 1 Part I para 3: 'The rate of income tax for companies is — ... (d) for any other company, 24.5 per cent.' Date of Assent 29.06.2026, Date of Commencement 01.07.2026; Supplement A, Botswana Government Extraordinary Gazette dated 1st July 2026, published by BURS on its Tax Laws 2026 page","url":"https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026"},"url":"https://afriref.dev/v1/bw/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (resident individuals)","description":"Statutory annual income tax rate schedule for RESIDENT individuals, Schedule 1 Part I paragraph 1 of the Income Tax Act, 2026, as published in BURS' Tax Table and Guidance Notes. Botswana's tax year runs 1 July to 30 June; the schedule is in Pula and is not automatically indexed.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-01","source":{"name":"BURS — Tax Table and Guidance Notes (for Employee's Income), EFFECTIVE FROM 1ST JULY 2026, approved by the Commissioner General under s 142(1)(a) of the Income Tax Act; Part II Table I 'Annual Tax Deduction Table for Resident Employees (From tax year 2026-27) July 2026 onwards'. Statutory basis: Income Tax Act, 2026 (No. 13 of 2026), Schedule 1 Part I para 1","url":"https://www.burs.org.bw/index.php/tax/tax-downloads?download=953:tax-table-2026"},"url":"https://afriref.dev/v1/bw/income-tax"}]},{"country":"CD","name":"Democratic Republic of the Congo","currency":"CDF","series":[{"id":"policy-rate","name":"BCC taux directeur (policy rate)","description":"Taux directeur de la Banque Centrale du Congo — the BCC's headline refinancing rate, set by the Comité de Politique Monétaire (CPM) chaired by the Governor. The CPM holds four ordinary sessions a year on a calendar the BCC publishes in advance (Calendrier des réunions du CPM), and can meet in extraordinary session; decisions are announced in a numbered Communiqué du Comité de Politique Monétaire signed by the Governor.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-17","source":{"name":"Banque Centrale du Congo — Communiqué du Comité de Politique Monétaire n° 03/2026, session ordinaire du 17 juillet 2026, signé André Wameso Nkualoloki, Président : « abaisser le taux directeur de 100 points de base, passant de 13,5 % à 12,5 % et le taux sur la facilité de prêt marginal qui passe de 17,5 % à 16,5 % »","url":"https://www.bcc.cd/sites/default/files/communiques/communique_de_presse_de_la_reunion_du_comite_de_politique_monetaire_du_17_juillet_2026.pdf"},"url":"https://afriref.dev/v1/cd/policy-rate"},{"id":"vat","name":"TVA taux normal (standard VAT rate)","description":"Taxe sur la valeur ajoutée, taux normal — the standard rate under Article 35 of Ordonnance-Loi n° 10/001 du 20 août 2010 portant institution de la Taxe sur la Valeur Ajoutée, as amended. Administered by the Direction Générale des Impôts (DGI) on domestic supplies and by the Direction Générale des Douanes et Accises (DGDA) on imports.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2012-01-01","source":{"name":"Code des Impôts (édition 2023), Livre I, IIIème Partie, Section 2 « Du taux d'imposition », Article 35 de l'Ordonnance-Loi n° 10/001 du 20 août 2010 (modifié par la L.F. n° 21/029 du 31 décembre 2021 et la L.F. n° 22/071 du 28 décembre 2022) : « taux normal : 16% applicable à toutes les opérations imposables à l'exclusion des opérations soumises au taux réduit ou au taux zéro » — publié par la Direction Générale des Impôts","url":"https://dgi.gouv.cd/wp-content/uploads/2025/10/CODE-DES-IMPOTS-2023.pdf"},"url":"https://afriref.dev/v1/cd/vat"},{"id":"minimum-wage","name":"SMIG — salaire minimum interprofessionnel garanti (taux journalier)","description":"Salaire Minimum Interprofessionnel Garanti — the national statutory minimum wage for the 'travailleur manœuvre ordinaire', fixed by decree of the Prime Minister under Article 87 of the Code du travail (Loi n° 015/2002 du 16 octobre 2002, as amended by Loi n° 016/010 du 15 juillet 2016), after the Conseil National du Travail is heard. It is expressed as a DAILY rate in Congolese francs; weekly, monthly and annual equivalents are derived from it by fixed multipliers.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Décret n° 25/22 du 30 mai 2025 portant fixation du salaire minimum interprofessionnel garanti, des allocations familiales minima et de la contre-valeur du logement — Art. 2 : « Le taux journalier du Salaire Minimum Interprofessionnel Garanti est fixé à 21 500 Francs Congolais pour le travailleur manœuvre ordinaire » ; Art. 3 : payé « à partir de la paie du mois de mai 2025, à 14 500 Francs Congolais » puis « à partir de la paie du mois de janvier 2026, à 21 500 Francs Congolais ». Signé Judith Suminwa Tuluka, Première Ministre, contresigné Éphraïm Akwakwa Nametu, Ministre de l'Emploi et Travail. Application confirmée par la Primature le 21 janvier 2026","url":"https://www.primature.gouv.cd/2026/01/21/application-du-smig-a-21-500-fc-judith-suminwa-ne-recule-pas-et-encourage-la-tenue-du-cnt-pour-maintenir-le-dialogue-social-entre-les-parties/"},"url":"https://afriref.dev/v1/cd/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Jours fériés légaux under Ordonnance n° 23-042 du 30 mars 2023 fixant la liste des jours fériés légaux en République démocratique du Congo (J.O. RDC, 15 mai 2023), taken under Article 123 of the Code du travail. Ten fixed-date holidays, no moveable religious feasts. Dates below are the 2026 OBSERVED dates announced by the Ministère de l'Emploi et Travail, which differ from the statutory dates in three cases — see notes.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Ordonnance n° 23-042 du 30 mars 2023 fixant la liste des jours fériés légaux en République démocratique du Congo (J.O. RDC, 15 mai 2023), Art. 1er et 2 — signée Félix-Antoine Tshisekedi Tshilombo, Premier ministre Jean-Michel Sama Lukonde Kyenge, sur proposition du ministre de l'Emploi, du Travail et de la Prévoyance sociale, le Conseil national du travail entendu. Texte du Journal Officiel reproduit par droitcongolais.info (journalofficiel.cd renvoyait HTTP 503 à la vérification)","url":"https://www.droitcongolais.info/files/143.03.23_Ordonnance-du-30-mars-2023_jours-feries.pdf"},"url":"https://afriref.dev/v1/cd/public-holidays"},{"id":"cpi","name":"Inflation en glissement annuel (year-on-year CPI inflation)","description":"Year-on-year consumer price inflation for the DRC, from the Institut National de la Statistique (INS) price index republished WEEKLY by the Banque Centrale du Congo in its statistics portal (Secteur réel > Hebdomadaire > Taux d'inflation/INS). The DRC's headline price statistic is a weekly series with Saturday reference dates, not a monthly release.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-07-18","source":{"name":"Banque Centrale du Congo — Statistiques, Secteur réel, hebdomadaire, « Taux d'inflation/INS », ligne du samedi 18 juillet 2026 : Hebdomadaire 0,180 % | Hebdo cumulé 0,562 % | Cumulé de l'année 5,419 % | Glissement annuel 3,025 % | Annualisé 10,125 %","url":"https://www.bcc.cd/statistiques/secteur-reel/hebdomadaire/taux-inflation-ins"},"url":"https://afriref.dev/v1/cd/cpi"},{"id":"corporate-tax","name":"Impôt sur les sociétés (IS) — standard rate","description":"Standard corporate income tax rate on the net taxable profit of companies and other legal persons, under Loi n° 23/053 du 30 novembre 2023 relative à l'impôt sur les sociétés et à l'impôt sur le revenu des personnes physiques, which entered into force on 1 January 2026 and replaced the impôt sur les bénéfices et profits (IBP) of Ordonnance-loi n° 69/009 du 10 février 1969. Assessed and collected by the Direction Générale des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"DGI — dépliant officiel « IMPÔT SUR LES SOCIETES (IS) : Notions essentielles à retenir (Loi n° 23/053 du 30 novembre 2023) », octobre 2025, point VI : « Le taux de l'impôt sur les sociétés est fixé à 30% du bénéfice net imposable. Toutefois, il est de 1% du chiffre d'affaires annuel en cas d'un résultat déficitaire ou d'un résultat positif donnant lieu à un impôt inférieur à 1% du chiffre d'affaires annuel » ; corroboré par la page IS du site de la DGI (https://dgi.gouv.cd/impot-sur-les-societes/)","url":"https://dgi.gouv.cd/wp-content/uploads/2025/10/DEPLIANT-IS-BON.pdf"},"url":"https://afriref.dev/v1/cd/corporate-tax"},{"id":"income-tax","name":"IRPP — barème progressif (personal income tax bands)","description":"Impôt sur le revenu des personnes physiques: the progressive annual scale applied to a resident individual's revenu net global (the sum of net categorical incomes — salaries, investment income, capital gains, business, non-commercial and agricultural profits), under Loi n° 23/053 du 30 novembre 2023, in force from 1 January 2026. Salary income is withheld at source by the employer under the same scale.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"DGI — page officielle « Impôt sur le Revenu des Personnes Physiques (IRPP) » et dépliant « IRPP : Notions essentielles à retenir (Loi n° 23/053 du 30 novembre 2023) », octobre 2025 : « 3% pour la tranche de revenus de 0,00 FC à 1.944.000,00 FC ; 15% pour la tranche de revenus de 1.944.001,00 FC à 21.600.000,00 FC ; 30% pour la tranche de revenus de 21.600.001,00 FC à 43.200.000,00 FC ; 40% pour la tranche de revenus excédant 43.200.000,00 FC. En aucun cas, l'impôt calculé ne peut dépasser 30 % de la base imposable »","url":"https://dgi.gouv.cd/impot-sur-le-revenu-des-personnes-physiques-irpp/"},"url":"https://afriref.dev/v1/cd/income-tax"}]},{"country":"CF","name":"Central African Republic","currency":"XAF","series":[{"id":"policy-rate","name":"Policy interest rate (BEAC TIAO)","description":"Taux d'Interet des Appels d'Offres (TIAO) of the Banque des Etats de l'Afrique Centrale, the single monetary policy rate for all six CEMAC member states including the Central African Republic.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"BEAC, Decision N°01/CPM/2026 du 29 juin 2026 portant fixation des taux directeurs de la BEAC (2e session ordinaire du Comite de Politique Monetaire, Yaounde)","url":"https://www.beac.int/wp-content/uploads/2016/10/D%C3%A9cision-N%C2%B001-CPM.pdf"},"url":"https://afriref.dev/v1/cf/policy-rate"},{"id":"vat","name":"Value added tax (TVA) - standard rate","description":"Standard rate of the taxe sur la valeur ajoutee levied under the Central African Republic General Tax Code.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2019-01-01","source":{"name":"Code General des Impots de la Republique Centrafricaine, Article 257 (as amended by the Loi de Finances 2019), Edition officielle mise a jour 2023/DGID","url":"https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf"},"url":"https://afriref.dev/v1/cf/vat"},{"id":"minimum-wage","name":"Guaranteed interprofessional minimum wage (SMIG)","description":"Salaire minimum interprofessionnel garanti - the general statutory monthly wage floor for non-agricultural employment in the Central African Republic.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2022-01-01","source":{"name":"Loi n°09.004 du 29 janvier 2009 portant Code du Travail de la Republique Centrafricaine, Article 240 (SMIG and SMAG are fixed by arrete of the Minister in charge of Labour after opinion of the Conseil National Permanent du Travail); rate set by Decret n°21.349 du 31 decembre 2021 portant revalorisation du SMIG et du SMAG","url":"https://www.africa-laws.org/centrafricaine/Employment%20law/Code%20du%20travail.pdf"},"url":"https://afriref.dev/v1/cf/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays (jours feries chomes et payes) observed in the Central African Republic for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n°09.004 du 29 janvier 2009 portant Code du Travail de la Republique Centrafricaine, Articles 217 and 264 (paid-public-holiday regime and overtime premia for jours feries chomes et payes); enumerating instrument: Loi n°62-315 du 28 avril 1962 fixant les fetes legales, as amended by Loi n°64-55 du 27 novembre 1964 and Ordonnance n°74-024 du 21 fevrier 1974","url":"https://www.africa-laws.org/centrafricaine/Employment%20law/Code%20du%20travail.pdf"},"url":"https://afriref.dev/v1/cf/public-holidays"},{"id":"cpi","name":"Consumer price inflation (IHPC)","description":"Harmonised consumer price index inflation for the Central African Republic, annual average, CEMAC harmonised index (base 100 = 2019).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-01-01","source":{"name":"Commission de la CEMAC, 'Note sur l'inflation dans les pays membres de la CEMAC - Annee 2025', N°0006, edition mai 2026 (published 2 July 2026), Tableau 2 (Indice CEMAC base 100 = 2019; source: INS des Etats membres et calcul CEMAC)","url":"https://cemac.int/wp-content/uploads/2026/07/Note_ihpc_CEMAC_2025_FR.pdf"},"url":"https://afriref.dev/v1/cf/cpi"},{"id":"corporate-tax","name":"Corporate income tax (impot sur les societes)","description":"Standard statutory rate of the Central African corporate income tax on company profits.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2017-01-01","source":{"name":"Code General des Impots de la Republique Centrafricaine, Article 133, Edition officielle mise a jour 2023/DGID","url":"https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf"},"url":"https://afriref.dev/v1/cf/corporate-tax"},{"id":"income-tax","name":"Personal income tax (IRPP) - salary schedule","description":"Progressive annual scale of the impot sur le revenu des personnes physiques applied to employment income in the Central African Republic.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2017-01-01","source":{"name":"Code General des Impots de la Republique Centrafricaine, Article 86 (bareme annuel applicable aux salaries), Edition officielle mise a jour 2023/DGID","url":"https://www.finances.gouv.cf/sites/default/files/2023-05/CGI%20RCA%202017%20mise%20%C3%A0%20jour%202023.pdf"},"url":"https://afriref.dev/v1/cf/income-tax"}]},{"country":"CG","name":"Republic of the Congo","currency":"XAF","series":[{"id":"policy-rate","name":"Policy rate (BEAC TIAO)","description":"Taux d'Interet des Appels d'Offres (TIAO), the principal policy rate of the Banque des Etats de l'Afrique Centrale, applicable union-wide to all six CEMAC member states including the Republic of the Congo.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"BEAC, Decision N. 01/CPM/2026 du 29 juin 2026 portant fixation des taux directeurs de la BEAC (Comite de Politique Monetaire, seance du 29 juin 2026, Yaounde), signed Yvon Sana Bangui","url":"https://www.beac.int/wp-content/uploads/2016/10/D%C3%A9cision-N%C2%B001-CPM.pdf"},"url":"https://afriref.dev/v1/cg/policy-rate"},{"id":"vat","name":"Value added tax (TVA)","description":"Standard rate of the taxe sur la valeur ajoutee applicable in the Republic of the Congo.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n. 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026, Journal officiel de la Republique du Congo, edition speciale n. 3-2026 (5 janvier 2026), section on invoicing content: 'la taxe sur la valeur ajoutee (TVA), fixee a 18% du prix total hors taxes' and 'les centimes additionnels a la TVA, fixes a 5% du montant de la TVA'","url":"https://sgg.cg/JO/2026/congo-jo-2026-3-2.pdf"},"url":"https://afriref.dev/v1/cg/vat"},{"id":"minimum-wage","name":"Minimum wage (SMIG)","description":"Salaire minimum interprofessionnel garanti - the single national statutory minimum wage, valid across the whole territory and all sectors.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-01-01","source":{"name":"Decret n. 2024-2762 du 20 novembre 2024 fixant le montant du salaire minimum interprofessionnel garanti (SMIG), art. 1 and art. 4, signed Denis Sassou-N'Guesso (Presidence de la Republique / Secretariat General du Gouvernement)","url":"https://www.oarh.cg/wp-content/uploads/2025/01/Decret-n%C2%B02024-2762-du-20-novembre-2024-fixant-le-montant-du-salaire-minimum-interprofessionnel-garanti-SMIG.pdf"},"url":"https://afriref.dev/v1/cg/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Fetes legales, chomees et payees for calendar year 2026 in the Republic of the Congo.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n. 2-94 du 1er mars 1994 fixant les jours feries, chomes et payes, art. 1 (Parlement de la Republique du Congo), scanned original published by the Secretariat General du Gouvernement","url":"https://www.sgg.cg/textes-officiels/lois/1994/congo-loi-1994-02.pdf"},"url":"https://afriref.dev/v1/cg/public-holidays"},{"id":"cpi","name":"Consumer price inflation (INHPC)","description":"Indice National Harmonise des Prix a la Consommation des menages, base 100 = 2018; headline year-on-year inflation rate.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-01","source":{"name":"Institut National de la Statistique (INS), Ministere de l'Economie, du Plan, de la Statistique et de la Prospective, 'Indice national harmonise des prix a la consommation des menages (INHPC base 100 : 2018), mois de mai 2026', bulletin n. 05/2026, publie le 10 juin 2026, Tableau 1.1","url":"https://ins-congo.cg/download/bulletin-inhpc-mai-2026/"},"url":"https://afriref.dev/v1/cg/cpi"},{"id":"corporate-tax","name":"Corporate income tax (impot sur les societes)","description":"General statutory rate of the impot sur les societes for resident companies.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n. 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026, art. 86 A du Code general des impots (tome 1) as restated: 'Le taux general de l'impot sur les societes est fixe a 28%', Journal officiel de la Republique du Congo, edition speciale n. 3-2026 du 5 janvier 2026","url":"https://sgg.cg/JO/2026/congo-jo-2026-3-2.pdf"},"url":"https://afriref.dev/v1/cg/corporate-tax"},{"id":"income-tax","name":"Personal income tax (IRPP / impot sur les traitements et salaires)","description":"Progressive scale applied to the quotient familial (taxable net salary divided by the number of family parts), per art. 116 G of the Code general des impots.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n. 42-2025 du 31 decembre 2025 portant loi de finances pour l'annee 2026, art. 116 G du Code general des impots (nouveau bareme), Journal officiel de la Republique du Congo, edition speciale n. 3-2026 du 5 janvier 2026, p. 65-66","url":"https://sgg.cg/JO/2026/congo-jo-2026-3-2.pdf"},"url":"https://afriref.dev/v1/cg/income-tax"}]},{"country":"CI","name":"Côte d'Ivoire","currency":"XOF","series":[{"id":"policy-rate","name":"BCEAO main policy rate (taux minimum de soumission)","description":"BCEAO principal policy rate — the taux d'intérêt minimum de soumission aux appels d'offres. Set by the BCEAO Monetary Policy Committee (CPM) for the whole 8-state WAEMU/UEMOA union; identical in Côte d'Ivoire and Senegal.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-03-16","source":{"name":"BCEAO — Communiqué de presse, réunion ordinaire du CPM tenue le 4 mars 2026 (-25bps, effet 16 mars 2026)","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-4-mars"},"url":"https://afriref.dev/v1/ci/policy-rate"},{"id":"vat","name":"VAT standard rate (TVA)","description":"Standard taxe sur la valeur ajoutée (TVA) rate under the Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte d'Ivoire »","url":"https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D'IVOIRE%20.pdf"},"url":"https://afriref.dev/v1/ci/vat"},{"id":"minimum-wage","name":"Minimum wage (SMIG)","description":"Salaire Minimum Interprofessionnel Garanti (SMIG), monthly, for industry/commerce/services. A separate agricultural minimum (SMAG) applies to farm work.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2023-01-01","source":{"name":"Décret n°2022-986 du 21 décembre 2022 portant revalorisation du SMIG (SMIG 75 000 FCFA/mois; SMAG 39 960 FCFA/mois), en vigueur au 1er janvier 2023","url":"https://loidici.biz/2023/07/15/la-revalorisation-du-salaire-minimum-interprofessionel-garanti-en-abrege-smig-2/lois-article-par-article/codes/le-code-du-travail/44677/naty/"},"url":"https://afriref.dev/v1/ci/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays (jours fériés) for calendar year 2026: fixed civil/Christian dates set by law, plus movable Muslim festivals declared each year by ministerial decree following COSIM/CODISS lunar observation.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Code du Travail (loi n°2015-532 du 20 juillet 2015), art. 24.2, et décret n°96-205 du 7 mars 1996 modifié; dates musulmanes déclarées par arrêté annuel du Ministère de l'Emploi et de la Protection Sociale","url":"https://natlex.ilo.org/dyn/natlex2/r/natlex/fe/details?p3_isn=101399"},"url":"https://afriref.dev/v1/ci/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Agence Nationale de la Statistique (ANStat) — Indice Harmonisé des Prix à la Consommation (IHPC), juin 2026","url":"https://anstat.ci/assets/publications/files/File_val_indicateur1783698742.pdf"},"url":"https://afriref.dev/v1/ci/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte d'Ivoire » (impôt sur les bénéfices industriels et commerciaux / impôt sur les sociétés), Code Général des Impôts","url":"https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D'IVOIRE%20.pdf"},"url":"https://afriref.dev/v1/ci/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2024-01-01","source":{"name":"DGI Côte d'Ivoire — Ordonnance n°2023-719 du 13 septembre 2023 (réforme des impôts sur les traitements et salaires), Note DGI n°00026/MFB/DGI/DLCD du 03 janvier 2024; barème du Code Général des Impôts","url":"https://www.dgi.gouv.ci/assets/documents/DOCTRINE%20FISCALE%202024/IMPOTS%20DIRECTS/IMPOT%20SUR%20LES%20TRAITEMENTS,%20SALAIRES,%20PENSIONS%20ET%20RENTES%20VIAGERES/N%C2%B0%2000026%20MFB%20DGI%20DLCD%20DU%2003%20JAN%202024%20Pr%C3%A9cisions%20relatives%20aux%20am%C3%A9nagements%20...%20des%20salari%C3%A9s.pdf"},"url":"https://afriref.dev/v1/ci/income-tax"}]},{"country":"CM","name":"Cameroon","currency":"XAF","series":[{"id":"policy-rate","name":"Policy interest rate (BEAC TIAO)","description":"Taux d'Interet des Appels d'Offres (TIAO), the main policy rate of the Banque des Etats de l'Afrique Centrale, set union-wide for all six CEMAC member states including Cameroon.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"BEAC, Comite de Politique Monetaire, Communique de presse de la session ordinaire du 29 juin 2026, and Decision N°01/CPM/2026 du 29 juin 2026 portant fixation des taux directeurs de la BEAC","url":"https://www.beac.int/wp-content/uploads/2016/10/communiqu%C3%A9-de-presse-CPM-1.pdf"},"url":"https://afriref.dev/v1/cm/policy-rate"},{"id":"vat","name":"Value added tax (TVA)","description":"Standard rate of the taxe sur la valeur ajoutee applied in Cameroon, inclusive of the communal additional centimes.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2005-01-01","source":{"name":"Direction Generale des Impots (MINFI), fiche 'La Taxe sur la Valeur Ajoutee (TVA): ce que vous devez savoir', question 6 'Quels sont les taux de TVA?'; Code General des Impots articles 142-143","url":"https://impots.cm/sites/default/files/documents/FICHE%20TVA.pdf"},"url":"https://afriref.dev/v1/cm/vat"},{"id":"minimum-wage","name":"Guaranteed interprofessional minimum wage (SMIG)","description":"Salaire Minimum Interprofessionnel Garanti. Cameroon operates a three-tier SMIG matrix; the value served is the lowest floor binding on private employers.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2023-03-21","source":{"name":"Decret n°2023/00338/PM du 21 mars 2023 fixant le Salaire Minimum Interprofessionnel Garanti (SMIG), article 1er (Services du Premier Ministre, Republique du Cameroun)","url":"https://www.spm.gov.cm/site/sites/default/files/dpm_2023-00338_s.pdf"},"url":"https://afriref.dev/v1/cm/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory legal holidays (fetes legales) of the Republic of Cameroon for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n°73/5 du 7 decembre 1973 fixant le regime des fetes legales en Republique Unie du Cameroun, articles 1 to 4 (still in force; abrogated ordonnance n°72/15 du 16 septembre 1972)","url":"https://web.archive.org/web/20250604223955/https://www.minfopra.gov.cm/recueil/REPARATIONS/LOI%20N%C2%B0%2073-5%20DU%207%20DEC%201973.pdf"},"url":"https://afriref.dev/v1/cm/public-holidays"},{"id":"cpi","name":"Consumer price inflation (year-on-year)","description":"Year-on-year change in the harmonised index of consumer prices (IHPC) for final household consumption in Cameroon.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-01","source":{"name":"Institut National de la Statistique (INS) du Cameroun, Note d'informations rapides, Publication mensuelle n°05/26, 'Note mensuelle sur l'evolution des prix a la consommation finale des menages au Cameroun - Mois de mai 2026', Tableau 1","url":"https://ins-cameroun.cm/wp-content/uploads/2026/06/Note-sur-les-prix-au-Cameroun-en-Mai-2026-Rev-DG-ok.pdf"},"url":"https://afriref.dev/v1/cm/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impot sur les Societes)","description":"Standard rate of the Cameroonian impot sur les societes, inclusive of the 10% communal additional centimes.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2015-01-01","source":{"name":"Direction Generale des Impots (MINFI), Fiche technique 'Principaux impots et taxes du systeme fiscal camerounais' (table headed 'Taux/Tarifs (hors CAC)'), Impot sur les Societes line; Code General des Impots article 17","url":"https://www.impots.cm/sites/default/files/documents/FT%20imp%C3%B4ts%20et%20taxes%20du%20syst%C3%A8me%20fiscal%20Camerounais%202.pdf"},"url":"https://afriref.dev/v1/cm/corporate-tax"},{"id":"income-tax","name":"Personal income tax (IRPP) - salary schedule","description":"Progressive Impot sur le Revenu des Personnes Physiques bands applied to annual net taxable salary income.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2015-01-01","source":{"name":"Direction Generale des Impots (MINFI), 'Impot sur le revenu des personnes physiques (IRPP): ce que vous devez savoir'; Code General des Impots articles 69 and 81 (bareme des traitements et salaires)","url":"https://impots.cm/fr/document/impot-sur-le-revenu-des-personnes-physiques-irpp-ce-que-vous-devez-savoir"},"url":"https://afriref.dev/v1/cm/income-tax"}]},{"country":"DZ","name":"Algeria","currency":"DZD","series":[{"id":"policy-rate","name":"Banque d'Algérie policy rate (taux directeur)","description":"Taux directeur de la Banque d'Algérie — the interest rate applied to the main refinancing operations (opérations principales de refinancement, 7-day), the signal rate of the monetary policy stance. Fixed by the Conseil de la Monnaie et du Crédit under the Ordonnance n° 03-11 du 26 août 2003 relative à la monnaie et au crédit (modified and completed) and published by the Bank as a month-end series in 'Principaux taux du marché monétaire'.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Banque d'Algérie — Indicateurs associés aux opérations de politique monétaire, tableau 'Principaux taux du marché monétaire' et fichier de série mensuelle 'principaux-taux-du-marche-monetaire-05-2026.xlsx' (janvier 2002 – mai 2026, dernière observation mai 2026, marquée '(*) les derniers taux en vigueur'): Taux Directeur 2,50 % à partir de janvier 2026","url":"https://www.bank-of-algeria.dz/statistiques-associees/"},"url":"https://afriref.dev/v1/dz/policy-rate"},{"id":"vat","name":"TVA standard rate (taux normal)","description":"Taxe sur la valeur ajoutée, taux normal — Article 21 of the Code des taxes sur le chiffre d'affaires (CTCA), the standard rate applied to all taxable transactions not listed in the reduced-rate schedule of Article 23.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2017-01-01","source":{"name":"Direction Générale des Impôts — Code des taxes sur le chiffre d'affaires, édition 2026, Section 3 'Taux', Art. 21: « La taxe sur la valeur ajoutée est perçue au taux normal de 19 % » (note de bas de page: Art. 21 modifié en dernier lieu par l'article 26 de la loi de finances pour 2017)","url":"https://www.mfdgi.gov.dz/files/803/2026/3725/CodedesTaxessurle-Chiffred-Affaires2026fr"},"url":"https://afriref.dev/v1/dz/vat"},{"id":"minimum-wage","name":"SNMG — Salaire National Minimum Garanti","description":"Algeria's single national statutory minimum wage. There are no occupational or regional variants. It is fixed by presidential decree under articles 80, 81 and 87 of Loi n° 90-11 du 21 avril 1990 relative aux relations de travail, expressed as a monthly amount for the legal working week of 40 hours (173.33 hours per month); the pay elements that count towards it are set by Décret exécutif n° 15-59 du 8 février 2015.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Décret présidentiel n° 26-01 du 18 Rajab 1447 correspondant au 7 janvier 2026 fixant le salaire national minimum garanti, Article 1er: « ... est fixé à vingt-quatre mille dinars (24.000 DA) par mois, soit un taux horaire de 138,46 dinars » — Art. 3: « Le présent décret prend effet, à compter du 1er janvier 2026 » (Journal Officiel de la République Algérienne n° 01 du 8 janvier 2026, p. 8-9)","url":"https://www.joradp.dz/FTP/jo-francais/2026/F2026001.pdf"},"url":"https://afriref.dev/v1/dz/minimum-wage"},{"id":"public-holidays","name":"Public holidays (fêtes légales)","description":"Jours fériés légaux, chômés et payés, per Loi n° 63-278 du 26 juillet 1963 fixant la liste des fêtes légales (modifiée et complétée), calendar year 2026 — five fixed civil/Gregorian days and five movable Islamic observances, totalling 14 calendar days because Aïd El Fitr and Aïd El Adha are three days each.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Statutory basis: Loi n° 63-278 du 26 juillet 1963 fixant la liste des fêtes légales, as amended by Loi n° 18-12 du 2 juillet 2018 (JO n° 46 du 29 juillet 2018, p. 38 — adds « Amenzu n Yennayer (jour de l'an Amazigh) correspondant au 12 janvier : 1 jour » and restates « Premier janvier (jour de l'An Grégorien) : 1 jour ») and by Loi n° 23-10 du 26 juin 2023 (JO n° 43 du 27 juin 2023, p. 26 — « Aïd El Fitr El Moubarek : trois (3) jours ; Aïd El Adha El Moubarek : trois (3) jours »). 2026 calendar dates: Société de Gestion de la Bourse des Valeurs (Bourse d'Alger), 'Jours Fériés 2026'. Islamic dates for Moharram/Achoura corrected against the Ministère des Affaires Religieuses et des Wakfs, « بلاغ عن بداية العام الهجري 1448هـ » (16 June 2026)","url":"https://www.joradp.dz/FTP/jo-francais/2023/F2023043.pdf"},"url":"https://afriref.dev/v1/dz/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year, national index)","description":"Indice national des prix à la consommation (base 2001 = 100), variation over the same month of the previous year, published monthly by the Office National des Statistiques (ONS) from price observations in a sample of 17 towns and villages representing the country's regions.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-04-01","source":{"name":"Office National des Statistiques — « Indice des prix à la consommation, Mois d'Avril 2026 », bulletin n° 365 (ISSN 1111-4940), partie B « Indice national », tableau « Evolution par groupe en avril 2026 »: ENSEMBLE indice 324,24, variation avril 26/avril 25 = 4,90 %, variation avril 26/mars 26 = -0,32 %, variation 04 mois 26/04 mois 25 = 3,78 %","url":"https://www.ons.dz/IMG/pdf/IPC_Avril2026.pdf"},"url":"https://afriref.dev/v1/dz/cpi"},{"id":"corporate-tax","name":"IBS — Impôt sur les Bénéfices des Sociétés (general rate)","description":"Algerian corporate income tax. The rate is SECTOR-DIFFERENTIATED by Article 150-1) of the Code des impôts directs et taxes assimilées (CIDTA): 19 % for goods-production activities, 23 % for building/public works/hydraulics and tourism and thermal activities, and 26 % for all other activities. This series carries the 26 % general/residual rate — the rate that applies to trade, distribution, services and anything not expressly listed.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2015-07-23","source":{"name":"Ordonnance n° 15-01 du 7 Chaoual 1436 correspondant au 23 juillet 2015 portant loi de finances complémentaire pour 2015, Article 2, réécrivant l'article 150 du CIDTA: « — 19 % pour les activités de production de biens ; — 23 % pour les activités de bâtiment, de travaux publics et d'hydraulique ainsi que les activités touristiques et thermales à l'exclusion des agences de voyages ; — 26 % pour les autres activités » (JO n° 40 du 23 juillet 2015, p. 6). Texte en vigueur confirmé dans le Code des impôts directs et taxes assimilées, édition 2026 (DGI), Art. 150","url":"https://www.joradp.dz/FTP/jo-francais/2015/F2015040.pdf"},"url":"https://afriref.dev/v1/dz/corporate-tax"},{"id":"income-tax","name":"IRG — Impôt sur le Revenu Global, progressive scale","description":"Barème progressif of the Impôt sur le Revenu Global, Article 104-I of the Code des impôts directs et taxes assimilées — the annual dinar scale applied to a resident individual's net global income and, by monthly proration (mensualisation), to salaries, wages, pensions and life annuities withheld at source.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2022-01-01","source":{"name":"Loi n° 21-16 du 25 Joumada El Oula 1443 correspondant au 30 décembre 2021 portant loi de finances pour 2022, Article 31, réécrivant l'article 104 du CIDTA (JO n° 100 du 30 décembre 2021). Barème confirmé inchangé dans le Code des impôts directs et taxes assimilées, édition 2026 (DGI), Art. 104-I","url":"https://www.joradp.dz/FTP/jo-francais/2021/F2021100.pdf"},"url":"https://afriref.dev/v1/dz/income-tax"}]},{"country":"EG","name":"Egypt","currency":"EGP","series":[{"id":"policy-rate","name":"Central Bank of Egypt overnight deposit rate","description":"Central Bank of Egypt policy rate (overnight deposit rate — the CBE runs a corridor; the lending rate sits 100bp above). MPC meets ~8 times a year on Thursdays.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-02-12","source":{"name":"Central Bank of Egypt — MPC press release, 12 February 2026","url":"https://www.cbe.org.eg/en/news-publications/news/2026/02/12/15/02/mpc-press-release-12-february-2026"},"url":"https://afriref.dev/v1/eg/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2017-07-01","source":{"name":"VAT Law No. 67 of 2016, Article 3 (Egyptian Tax Authority official English translation)","url":"https://www.eta.gov.eg/sites/default/files/2024-02/Law-english-no.67-2016.pdf.pdf"},"url":"https://afriref.dev/v1/eg/vat"},{"id":"minimum-wage","name":"Private-sector minimum wage","description":"National Wages Council monthly minimum wage for the private sector (the public-sector minimum is set separately in the state budget).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2025-03-01","source":{"name":"National Wages Council decision of 9 Feb 2025 (Ministry of Planning, Economic Development and International Cooperation)","url":"https://moic.gov.eg/news/1998"},"url":"https://afriref.dev/v1/eg/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Official national holidays per the Presidency's annual calendar and Prime Ministerial observance decrees, including Egypt's standing Thursday-shift policy for midweek/weekend holidays.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Presidency of the Arab Republic of Egypt — National Holidays 2026","url":"https://www.presidency.eg/en/%D9%85%D8%B5%D8%B1/%D8%A7%D9%84%D8%B9%D8%B7%D9%84%D8%A7%D8%AA-%D8%A7%D9%84%D8%B1%D8%B3%D9%85%D9%8A%D8%A9/"},"url":"https://afriref.dev/v1/eg/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Central Bank of Egypt — CPI Press Release June 2026 (CAPMAS data, released 9 July 2026)","url":"https://www.cbe.org.eg/en/news-publications/news/2026/07/09/10/29/cpi-press-release-june-2026"},"url":"https://afriref.dev/v1/eg/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2015-01-01","source":{"name":"Egyptian Tax Authority — Income Tax Law No. 91 of 2005 (standard CIT rate set by Law No. 96 of 2015)","url":"https://eta.gov.eg/en/content/income-tax-laws"},"url":"https://afriref.dev/v1/eg/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2024-02-21","source":{"name":"Egyptian Tax Authority — Income Tax Law No. 91 of 2005 as amended (individual salary-tax schedule)","url":"https://eta.gov.eg/en/content/income-tax-laws"},"url":"https://afriref.dev/v1/eg/income-tax"}]},{"country":"ET","name":"Ethiopia","currency":"ETB","series":[{"id":"policy-rate","name":"NBE National Bank Rate (policy rate)","description":"National Bank of Ethiopia (NBE) policy interest rate — the National Bank Rate (NBR) — the primary signalling tool of the interest-rate-based monetary policy framework launched in July 2024, with a +/- 3 percentage-point interest-rate corridor. Set by the Monetary Policy Committee (MPC).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-07-13","source":{"name":"National Bank of Ethiopia — Monetary Policy Committee Meeting No. 7 (13 July 2026)","url":"https://nbe.gov.et/mpc7/"},"url":"https://afriref.dev/v1/et/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2024-08-21","source":{"name":"Value Added Tax Proclamation No. 1341/2024, Article 8(2) — Ministry of Justice (Federal Negarit Gazeta)","url":"https://justice.gov.et/en/law/value-added-tax-proclamation-2/"},"url":"https://afriref.dev/v1/et/vat"},{"id":"minimum-wage","name":"National minimum wage (none in force)","description":"Ethiopia has no enforceable national statutory minimum wage for the private sector. Labour Proclamation No. 1156/2019, Article 55(2), delegates minimum-wage setting to a tripartite Wage Board to be constituted by a Council of Ministers regulation — which has not established a binding national figure.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2019-09-05","source":{"name":"Labour Proclamation No. 1156/2019, Article 55(2) — Ministry of Justice (Federal Negarit Gazeta No. 89, 5 Sep 2019)","url":"https://justice.gov.et/en/law/labour-proclamation/"},"url":"https://afriref.dev/v1/et/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays on which government and non-governmental institutions close for public service, per Proclamation No. 1334/2024 (national holidays in Art. 4; religious holidays in Art. 6). Christian dates follow the Ethiopian Orthodox Tewahedo calendar; Islamic dates are moon-sighting dependent and provisional.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Proclamation No. 1334/2024 to Determine Public Holidays and the Celebration of Public Holidays — Ministry of Justice","url":"https://justice.gov.et/en/law/proclamation-to-determine-public-holidays-and-celebration-of-public-holidays/"},"url":"https://afriref.dev/v1/et/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-05-01","source":{"name":"Ethiopian Statistics Service — Consumer Price Index Monthly News Release, May 2026 (Issue No. 35/2018 EFY)","url":"https://ess.gov.et/download/consumer-price-index-may-2026/"},"url":"https://afriref.dev/v1/et/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2016-07-08","source":{"name":"Ministry of Justice — Federal Income Tax Proclamation No. 979/2016, Schedule 'C' (business income), as amended by Proclamation No. 1395/2025","url":"https://justice.gov.et/en/law/federal-income-tax-proclamation/"},"url":"https://afriref.dev/v1/et/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2025-07-07","source":{"name":"Ministry of Justice — Federal Income Tax Proclamation No. 979/2016, Schedule 'A' (employment income), as amended by Proclamation No. 1395/2025","url":"https://justice.gov.et/en/law/federal-income-tax-proclamation/"},"url":"https://afriref.dev/v1/et/income-tax"}]},{"country":"GA","name":"Gabon","currency":"XAF","series":[{"id":"policy-rate","name":"BEAC policy rate (TIAO)","description":"Taux d'Interet des Appels d'Offres (TIAO), the primary policy rate of the Banque des Etats de l'Afrique Centrale, applied uniformly across all six CEMAC member states including Gabon.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"Decision N° 01/CPM/2026 du 29 juin 2026 portant fixation des taux directeurs de la BEAC, Comite de Politique Monetaire, seance du 29 juin 2026, Yaounde (signed Yvon Sana Bangui, President du CPM)","url":"https://www.beac.int/wp-content/uploads/2016/10/D%C3%A9cision-N%C2%B001-CPM.pdf"},"url":"https://afriref.dev/v1/ga/policy-rate"},{"id":"vat","name":"Value-added tax (TVA)","description":"Taxe sur la Valeur Ajoutee - standard rate applicable to taxable supplies of goods and services in Gabon.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Code General des Impots gabonais, art. 221 (taux de la TVA), as amended by Loi n° 041/2025 du 29 decembre 2025 determinant les ressources et les charges de l'Etat pour l'annee 2026 (Journal Officiel n° 96 Quater du 30 decembre 2025); rates published by the Direction Generale des Impots","url":"https://dgi.ga/imposition-des-personnes-morales/taxes-sur-le-chiffre-daffaires/tva/"},"url":"https://afriref.dev/v1/ga/vat"},{"id":"minimum-wage","name":"Guaranteed interprofessional minimum wage (SMIG)","description":"Salaire Minimum Interprofessionnel Garanti - the statutory national minimum base wage, set by presidential decree under the Labour Code.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2006-10-01","source":{"name":"Decret n° 855/PR/MTE du 9 novembre 2006 fixant le salaire minimum interprofessionnel garanti en Republique gabonaise, art. 2 and art. 6 (taken under art. 149 of Loi n° 3/94 du 21 novembre 1994 portant Code du travail); published in Hebdo Informations n° 528 du 18 novembre 2006, p. 213","url":"https://www.mays-mouissi.com/wp-content/uploads/2015/03/Decret-SMIG-2006.pdf"},"url":"https://afriref.dev/v1/ga/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays (jours feries) in Gabon for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Decret n° 00727/PR/MTEFP du 29 juin 1998 reglementant le regime des jours feries en Republique gabonaise, modifie par Decret n° 000484/PR/MTE du 26 mai 2004; Decret n° 0096 du 15 fevrier 2024 instituant la Journee nationale de la Liberation du 30 aout (conseil des ministres du 23 janvier 2024)","url":"https://www.legigabon.com/single-post/2019/06/01/tout-savoir-sur-les-jours-f%C3%A9ries-ch%C3%B4m%C3%A9s-pay%C3%A9s"},"url":"https://afriref.dev/v1/ga/public-holidays"},{"id":"cpi","name":"Consumer price inflation (IHPC, year-on-year)","description":"Year-on-year change in the Indice Harmonise des Prix a la Consommation (IHPC), base 2018, national index, published by the Direction Generale de la Statistique.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2024-01-31","source":{"name":"Direction Generale de la Statistique (DGS), Republique Gabonaise - Indice Harmonise des Prix a la Consommation des Menages (IHPC) National, janvier 2024, publication N° 0002/2024 publiee le 10/02/2024 (IHPC base 100 = 2018; national index 112.4)","url":"https://new.instatgabon.org/uploads/IHPC_Publication_janvier_2024.pdf"},"url":"https://afriref.dev/v1/ga/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impot sur les Societes)","description":"Standard statutory rate of Gabonese corporate income tax on company profits.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Code General des Impots gabonais, art. 24 (taux de l'impot sur les societes), as in force under Loi n° 041/2025 du 29 decembre 2025 determinant les ressources et les charges de l'Etat pour l'annee 2026 (Journal Officiel n° 96 Quater du 30 decembre 2025); rates published by the Direction Generale des Impots","url":"https://dgi.ga/imposition-des-personnes-morales/impot-sur-les-societes/"},"url":"https://afriref.dev/v1/ga/corporate-tax"},{"id":"income-tax","name":"Personal income tax (IRPP)","description":"Impot sur le Revenu des Personnes Physiques - progressive annual scale applied to net taxable income per family share (quotient familial).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Code General des Impots gabonais, art. 174 (bareme de l'IRPP), as in force under Loi n° 041/2025 du 29 decembre 2025 determinant les ressources et les charges de l'Etat pour l'annee 2026; scale published by the Direction Generale des Impots","url":"https://dgi.ga/particuliers/assiette-et-liquidation-de-lirpp/"},"url":"https://afriref.dev/v1/ga/income-tax"}]},{"country":"GH","name":"Ghana","currency":"GHS","series":[{"id":"policy-rate","name":"Bank of Ghana monetary policy rate","description":"Bank of Ghana Monetary Policy Rate (MPR), set by the bimonthly Monetary Policy Committee; effective on announcement day.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-03-18","source":{"name":"Bank of Ghana — MPC press release, May 2026 (130th MPC; 14.0% set at the 129th MPC, 18 Mar 2026)","url":"https://www.bog.gov.gh/wp-content/uploads/2026/05/MPC-Press-Release-May-2026-.pdf"},"url":"https://afriref.dev/v1/gh/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ghana Revenue Authority — VAT (Value Added Tax Act, 2025, Act 1151)","url":"https://gra.gov.gh/domestic-tax/tax-types/vat/"},"url":"https://afriref.dev/v1/gh/vat"},{"id":"minimum-wage","name":"National daily minimum wage","description":"National Daily Minimum Wage (NDMW), set annually by the National Tripartite Committee under the Labour Act, 2003 (Act 651).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Fair Wages and Salaries Commission (Government of Ghana)","url":"https://fairwages.gov.gh/2260-2/"},"url":"https://afriref.dev/v1/gh/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays per the Public Holidays and Commemorative Days Act, 2001 (Act 601) as amended, including Executive Instrument declarations (Eid dates, Friday moves, in-lieu days).","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ministry of the Interior, Republic of Ghana — Statutory Public Holidays 2026","url":"https://www.mint.gov.gh/statutory-public-holidays/"},"url":"https://afriref.dev/v1/gh/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Ghana Statistical Service — June 2026 CPI and inflation release (inflation-rate highlight; full 'June 2026 CPI-Bulletin' on the GSS data portal)","url":"https://statsghana.gov.gh/highlights/inflation-rate"},"url":"https://afriref.dev/v1/gh/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2016-01-01","source":{"name":"Ghana Revenue Authority — Corporate Income Tax (Income Tax Act, 2015, Act 896)","url":"https://gra.gov.gh/domestic-tax/tax-types/"},"url":"https://afriref.dev/v1/gh/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2025-01-01","source":{"name":"Ghana Revenue Authority — graduated income tax schedule (Income Tax Act, 2015, Act 896, First Schedule, as amended by Act 1129)","url":"https://gra.gov.gh/acts/"},"url":"https://afriref.dev/v1/gh/income-tax"}]},{"country":"GQ","name":"Equatorial Guinea","currency":"XAF","series":[{"id":"policy-rate","name":"Policy interest rate (BEAC TIAO)","description":"Taux d'Interet des Appels d'Offres (TIAO), the main refinancing/tender rate of the Banque des Etats de l'Afrique Centrale, set union-wide for all six CEMAC member states including Equatorial Guinea.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"BEAC, Comite de Politique Monetaire, seance ordinaire du 29 juin 2026 - Communique de presse (accompanying Decision N.01/CPM/2026 portant fixation des taux directeurs de la BEAC)","url":"https://www.beac.int/wp-content/uploads/2016/10/communiqu%C3%A9-de-presse-CPM-1.pdf"},"url":"https://afriref.dev/v1/gq/policy-rate"},{"id":"vat","name":"Value added tax (Impuesto sobre el Valor Anadido, IVA) - standard rate","description":"Standard IVA rate applied to supplies of goods and services in Equatorial Guinea under the general (regimen real) VAT regime.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2005-01-01","source":{"name":"Republica de Guinea Ecuatorial, Ministerio de Hacienda, Planificacion y Desarrollo Economico - Direccion General de Impuestos y Recaudaciones, official IVA self-assessment return 'AUTOLIQUIDACION - IMPUESTO SOBRE EL VALOR ANADIDO (I.V.A.) Regimen Real', tax code 1220 (2025 form set), which prints the statutory rate grid","url":"https://minhacienda-gob.com/uploads/2025/10/I.V.A.-REAL.pdf"},"url":"https://afriref.dev/v1/gq/vat"},{"id":"minimum-wage","name":"Salario minimo interprofesional (SMI)","description":"National statutory monthly minimum wage floor applicable to all sectors, fixed by presidential decree on the proposal of the Ministry of Labour and Social Security.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2016-01-01","source":{"name":"Decreto numero 30/2016, de fecha 29 de enero, por el que se prorroga la vigencia del Decreto numero 121/2011, de fecha 5 de diciembre, por el que se fija el salario minimo interprofesional (Presidencia de la Republica; published by the Oficina de Informacion y Prensa de Guinea Ecuatorial)","url":"https://www.guineaecuatorialpress.com/noticias/decreto_que_fija_el_salario_minimo_interprofesional"},"url":"https://afriref.dev/v1/gq/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory national public holidays (dias feriados) in Equatorial Guinea for calendar year 2026, with the Article 4 substitution rule applied.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Decreto numero 9/2007, de fecha 5 de febrero, por el que se fijan los dias feriados en la Republica de Guinea Ecuatorial (art. 2 lists the holidays; art. 4 provides substitution) - applied and announced annually by the Ministerio de Trabajo, Fomento de Empleo y Seguridad Social","url":"https://realequatorialguinea.com/destacado/politica/los-dias-26-de-diciembre-y-el-2-de-enero-2023-declarados-festivos-en-guinea-ecuatorial/"},"url":"https://afriref.dev/v1/gq/public-holidays"},{"id":"cpi","name":"Consumer price inflation (year-on-year)","description":"Year-on-year change in the Indice de Precios de Consumo (IPC) published monthly by the Instituto Nacional de Estadistica de Guinea Ecuatorial (INEGE).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INEGE (Instituto Nacional de Estadistica de Guinea Ecuatorial), 'Tasa de inflacion junio 2026', published 16 July 2026","url":"https://inege.org/?p=17116"},"url":"https://afriref.dev/v1/gq/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impuesto sobre Sociedades)","description":"Headline statutory rate of corporate income tax on the net taxable profits of resident companies and permanent establishments.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-01-01","source":{"name":"Ley num. 1/2024, de 19 de noviembre, Ley General Tributaria de la Republica de Guinea Ecuatorial (in force 6 December 2024), reducing the Impuesto sobre Sociedades from 35% to 25% - rate confirmed via PwC Worldwide Tax Summaries, Equatorial Guinea, Corporate - Taxes on corporate income (last reviewed 21 November 2025) because no official text is published","url":"https://taxsummaries.pwc.com/equatorial-guinea/corporate/taxes-on-corporate-income"},"url":"https://afriref.dev/v1/gq/corporate-tax"},{"id":"income-tax","name":"Personal income tax (Impuesto sobre Sueldos y Salarios / IRPF)","description":"Progressive annual scale applied to the taxable income of individuals, principally employment income (sueldos, salarios y demas retribuciones).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2025-01-01","source":{"name":"Ley num. 1/2024, de 19 de noviembre, Ley General Tributaria de la Republica de Guinea Ecuatorial (in force 6 December 2024), raising the exempt threshold from 1,000,000 to 1,400,000 XAF and cutting the top marginal rate from 35% to 25% - band structure confirmed via PwC Worldwide Tax Summaries, Equatorial Guinea, Individual - Taxes on personal income (last reviewed 21 November 2025) because no official text is published","url":"https://taxsummaries.pwc.com/equatorial-guinea/individual/taxes-on-personal-income"},"url":"https://afriref.dev/v1/gq/income-tax"}]},{"country":"KE","name":"Kenya","currency":"KES","series":[{"id":"policy-rate","name":"CBK central bank rate","description":"Central Bank of Kenya benchmark Central Bank Rate (CBR).","free":false,"stale":false,"last_confirmed":"2026-07-14","effective_from":"2026-02-10","source":{"name":"Central Bank of Kenya — MPC, 10 February 2026","url":"https://www.centralbank.go.ke/2026/02/10/mpc-lowers-the-cbr-to-8-75-percent/"},"url":"https://afriref.dev/v1/ke/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-14","effective_from":"2021-01-01","source":{"name":"Kenya Revenue Authority","url":"https://www.kra.go.ke/individual/filing-paying/types-of-taxes/value-added-tax"},"url":"https://afriref.dev/v1/ke/vat"},{"id":"minimum-wage","name":"Minimum wage (lowest general-order rate)","description":"Kenya has no single national minimum wage. The Cabinet Secretary for Labour sets a MATRIX of statutory minimums by GEOGRAPHIC ZONE and OCCUPATION under s.46 of the Labour Institutions Act (Cap. 234), via the Regulation of Wages (General) Order; agriculture is set separately by the Regulation of Wages (Agricultural Industry) Order. This series carries the lowest monthly rate in the General Order.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-05-01","source":{"name":"Regulation of Wages (General) (Amendment) Order, 2026 — Legal Notice No. 108 of 2026, Kenya Gazette Supplement No. 160, 26 June 2026 (Kenya Law)","url":"https://new.kenyalaw.org/akn/ke/act/ln/2026/108/eng@2026-06-26"},"url":"https://afriref.dev/v1/ke/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays per the Public Holidays Act (Cap. 110): fixed Schedule dates plus movable holidays gazetted under section 3(1).","free":true,"stale":false,"last_confirmed":"2026-07-14","effective_from":"2026-05-25","source":{"name":"Kenya Law — Public Holidays Act (Cap. 110) and Kenya Gazette special issues of 18 Mar and 25 May 2026","url":"https://new.kenyalaw.org/akn/ke/act/1912/21/eng@2024-04-26"},"url":"https://afriref.dev/v1/ke/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Central Bank of Kenya — Inflation Rates (re-publication of KNBS CPI data; KNBS site unreachable at confirmation)","url":"https://www.centralbank.go.ke/inflation-rates/"},"url":"https://afriref.dev/v1/ke/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2021-01-01","source":{"name":"Kenya Revenue Authority — Corporation Tax (Income Tax Act, Cap 470)","url":"https://www.kra.go.ke/helping-tax-payers/faqs/more-about-corporation-tax"},"url":"https://afriref.dev/v1/ke/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (annual taxable income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2023-07-01","source":{"name":"Kenya Revenue Authority — Pay As You Earn (PAYE) individual tax bands (Income Tax Act, Cap 470)","url":"https://www.kra.go.ke/individual/filing-paying/types-of-taxes/paye"},"url":"https://afriref.dev/v1/ke/income-tax"}]},{"country":"LS","name":"Lesotho","currency":"LSL","series":[{"id":"policy-rate","name":"CBL Rate (Central Bank of Lesotho policy rate)","description":"The CBL Rate — Lesotho's own policy rate, decided in Maseru by the Monetary Policy Committee of the Central Bank of Lesotho at meetings held roughly every two months (six to seven a year, numbered sequentially). The MPC sets it to keep price stability, safeguard external reserves and, above all, defend the one-to-one peg of the loti to the South African rand, so the rate tracks the South African Reserve Bank repo rate closely but is not identical to it and is not set by the SARB.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-29","source":{"name":"Central Bank of Lesotho — Statement of the Monetary Policy Committee, 29 May 2026 (119th MPC meeting), decision paragraph: 'the MPC decided to: Raise the CBL Rate by 25 basis points to 6.75 per cent per annum'; and 'The Committee considers this level appropriate as a modest interest rate differential of 25 basis points relative to the SARB repo rate of 7.00 per cent per annum. It is deemed enough to sustain the exchange rate peg and support domestic economic activity'","url":"https://centralbank.org.ls/wp-content/uploads/119th-Monetary-Policy-Statement-29th-May-2026.pdf"},"url":"https://afriref.dev/v1/ls/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"The standard rate of value added tax on goods and services in Lesotho. VAT is imposed by section 5 of the Value Added Tax Act 2001 (Act No. 9 of 2001) on every taxable supply and every taxable import, and is administered by the Commissioner of Value Added Tax in Revenue Services Lesotho (RSL). Unusually, the RATES are not in the Act: section 19(3) says 'The rates of value added tax shall be prescribed by regulation but shall not exceed four rates, including a zero rate', so the standard rate lives in regulation 6(1) of the Value Added Tax Regulations 2003 (Legal Notice No. 95 of 2003) as amended by legal notice from time to time.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-04-01","source":{"name":"Legal Notice No. 27 of 2018, Value Added Tax (Amendment) Regulations 2018 (Lesotho Government Gazette Extraordinary Vol. 63, Friday 23rd March 2018, No. 24, p. 287), made by the Minister of Finance under section 88(1)(e) of the Value Added Tax Act 2001: 'shall come into operation on the 1st April, 2018' and 'Regulation 6 of the Value Added Tax Regulations, 2003, is amended by ... (b) deleting \"14%\" in paragraph (c) and substituting \"15%\"'","url":"https://www.rsl.org.ls/sites/default/files/2024-08/Value%20Added%20Tax%20%28Amendment%29%20Regulations%20No.27%20of%202018.pdf"},"url":"https://afriref.dev/v1/ls/vat"},{"id":"minimum-wage","name":"Sectoral minimum wages (basic minimum wages by sector and category)","description":"Lesotho has NO single national minimum wage. Minimum wages are fixed sector by sector, and within each sector by job category and by whether the employee has completed twelve months' continuous service with the same employer, by a Wages (Minimum Wages) Notice made annually by the Minister responsible for labour and employment under section 21(2) of the Labour Act 2024 (Act No. 3 of 2024) after the Wages and Conditions of Employment Advisory Board has been informed of the decision. Each notice sets a monthly, a weekly and a daily floor in maloti and repeals its predecessor. A residual 'general minimum wage' catches any unskilled or manual labourer in a commercial or industrial undertaking not covered by a named sector.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-03-28","source":{"name":"Legal Notice No. 62 of 2025, Labour Act Wages (Minimum Wages) Notice 2025 (Lesotho Government Gazette Vol. 70, Friday 28th March 2025, No. 28, pp. 482-492), made by Tšeliso Mokhosi, Minister of Labour and Employment, 'Pursuant to Section 21(2) of the Labour Act, 2024 and after informing the Board of my decision'; paragraph 1: 'shall come into operation on the date of publication in the Gazette'; paragraph 3: 'The minimum wages are as set out in the schedule'; paragraph 4 repeals the Labour Code (Minimum Wages) Notice 2024 (L.N. No. 27 of 2024)","url":"https://archive.gazettes.africa/archive/ls/2025/ls-government-gazette-dated-2025-03-28-no-28.pdf"},"url":"https://afriref.dev/v1/ls/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays observed in Lesotho in calendar year 2026. The days are those specified in the Schedule to the Public Holidays Act 1995 (Act No. 7 of 1995) as amended, which section 4 makes the reference point for every other Lesotho law that speaks of a public holiday; section 3 lets the King, acting on the advice of the Minister of Home Affairs, appoint any further day by notice in the Gazette.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Public Holidays Act 1995 (Act No. 7 of 1995), section 2 and Schedule, as amended by Act No. 1 of 2003 — read with the 2026 list published by the Embassy of the Kingdom of Lesotho in Washington, D.C. ('The Embassy of the Kingdom of Lesotho in Washington, D.C. will observe following Lesotho and US Holidays in 2026') and the standing list published by the Lesotho National Development Corporation","url":"https://www.lesothoemb-usa.gov.ls/public-holidays/"},"url":"https://afriref.dev/v1/ls/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline annual inflation from the national Consumer Price Index compiled and published monthly by the Bureau of Statistics, a department of the Ministry of Finance and Development Planning, in its numbered Statistical Report series. The index is rebased to 2022 = 100 and weighted from the 2017/18 Household Budget Survey.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-01","source":{"name":"Bureau of Statistics (Lesotho) — Statistical Report No. 14:2026, Consumer Price Index May 2026, Executive Summary: 'Annual Inflation rate was 3.5% in May 2026. The estimated consumer price index increased by 1.1% change month-on-month in May 2026'; Table 1, Overall CPI index 121.74 (2022 = 100)","url":"https://www.bos.gov.ls/New%20Folder/Copy%20of%20Economics/CPI_May_2026.pdf"},"url":"https://afriref.dev/v1/ls/cpi"},{"id":"corporate-tax","name":"Company income tax rate (standard, non-manufacturing)","description":"The rate of income tax on the chargeable income of a resident company from sources other than manufacturing — item 4, 'Other income', of the Third Schedule (Resident Company Income Tax Rates) to the Income Tax Act 1993 (Act No. 9 of 1993), applied by section 10 of that Act and collected by Revenue Services Lesotho. The Lesotho year of assessment runs 1 April to 31 March unless the Commissioner General approves a substituted accounting period; companies pay in three advance instalments under section 150 and file by 30 June.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2007-04-01","source":{"name":"Income Tax Act 1993 (Act No. 9 of 1993), Third Schedule (section 10), 'Resident Company Income Tax Rates', item 4 'Other income ... 25%', the Schedule having been substituted by section 3 of Act No. 2 of 2007 — consolidated text published by Revenue Services Lesotho on its own site; confirmed as current by RSL's Tax Rates page ('Company Income Tax (CIT): For manufacturing companies and commercial farming 10%; Other companies 25%')","url":"https://www.rsl.org.ls/sites/default/files/2024-05/Income%20Tax%20Act%201993%20%20Updated%20up%20to%201%20April%202012_0.pdf"},"url":"https://afriref.dev/v1/ls/corporate-tax"},{"id":"income-tax","name":"Personal income tax rates, threshold and credit","description":"Lesotho taxes resident individuals under a two-rate structure — Second Schedule (section 9(1)) to the Income Tax Act 1993 — plus a non-refundable personal tax credit under section 73 of the same Act, which is deducted from the tax otherwise payable. The bracket boundary and the credit are monetary amounts that the Minister of Finance re-sets almost every year by regulation under section 212(1)(c). The individual year of assessment runs 1 April to 31 March; employment income is collected through PAYE, which employers must remit to Revenue Services Lesotho by the 15th of the following month.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-04-01","source":{"name":"Legal Notice No. 24 of 2026, Income Tax (Amendment of Monetary Amounts) Regulations 2026 (Lesotho Government Gazette Vol. 71, Friday 27th March 2026, No. 25, p. 579), made by Retšelisitsoe Matlanyane, Minister responsible for finance and development planning, pursuant to section 212(1)(c) of the Income Tax Act 1993: para 1 'shall come into operation on the 1st April, 2026'; para 3 'Section 73 of the Principal Law is amended by deleting the amount \"M11,640.00\"; and substituting the amount \"M12,240.00\"'; para 4 'The second schedule to the Principal Law is amended by deleting the amount \"M74,040.00\"; and substituting the amount \"M77,760.00\"'; para 5 repeals the 2025 regulations","url":"https://www.rsl.org.ls/sites/default/files/2026-04/INCOME%20TAX%20%28AMA%29%20REGULATIONS%20No.24%20of%20%202026.%20%281%29%20%281%29_0.pdf"},"url":"https://afriref.dev/v1/ls/income-tax"}]},{"country":"MA","name":"Morocco","currency":"MAD","series":[{"id":"policy-rate","name":"Bank Al-Maghrib key policy rate (taux directeur)","description":"Bank Al-Maghrib (BAM) key policy rate / taux directeur, set by the Board (Conseil) at its quarterly meetings (roughly March, June, September, December).","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2025-03-20","source":{"name":"Bank Al-Maghrib — Historique des décisions de politique monétaire","url":"https://www.bkam.ma/Politique-monetaire/Cadre-strategique/Decision-de-la-politique-monetaire/Historique-des-decisions"},"url":"https://afriref.dev/v1/ma/policy-rate"},{"id":"vat","name":"VAT standard rate (TVA taux normal)","description":"Standard value-added tax (Taxe sur la Valeur Ajoutée) rate under the Code Général des Impôts (CGI), Article 99.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"1996-01-01","source":{"name":"Direction Générale des Impôts — Code Général des Impôts 2026, Article 99-I (édition officielle DGI)","url":"https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1"},"url":"https://afriref.dev/v1/ma/vat"},{"id":"minimum-wage","name":"Minimum wage — SMIG (non-agricultural) and SMAG (agricultural)","description":"Salaire Minimum Interprofessionnel Garanti (SMIG) for industry, commerce and services, set by decree under Articles 356-361 of the Labour Code (Loi 65-99). SMAG is the separate agricultural minimum.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Décret n° 2.25.983 (adopted in Conseil de gouvernement 18/12/2025; published in Bulletin Officiel n° 7469) — Secrétariat Général du Gouvernement, Bulletins Officiels","url":"https://www.sgg.gov.ma/BulletinOfficiel.aspx"},"url":"https://afriref.dev/v1/ma/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Official paid public holidays governed by Décret n° 2-77-169 of 28 February 1977 (as amended), comprising fixed-date national/civil holidays and movable Islamic religious holidays whose exact dates are fixed by the Ministry of Habous and Islamic Affairs via lunar observation.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Ministère de la Transition Numérique et de la Réforme de l'Administration — Horaires de travail et jours fériés (Décret n° 2-77-169 du 28/02/1977 et ses modifications)","url":"https://www.mmsp.gov.ma/fr/nos-metiers/horaires-de-travail-et-jours-f%C3%A9ri%C3%A9s"},"url":"https://afriref.dev/v1/ma/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-05-01","source":{"name":"Haut-Commissariat au Plan (HCP) — L'Indice des prix à la consommation (IPC) du mois de Mai 2026","url":"https://www.hcp.ma/L-Indice-des-prix-a-la-consommation-IPC-du-mois-de-Mai-2026_a4322.html"},"url":"https://afriref.dev/v1/ma/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2026-01-01","source":{"name":"Direction Générale des Impôts — Code Général des Impôts 2026, Article 19 (taux de l'impôt sur les sociétés)","url":"https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1"},"url":"https://afriref.dev/v1/ma/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2025-01-01","source":{"name":"Direction Générale des Impôts — Code Général des Impôts 2026, Article 73 (barème de l'impôt sur le revenu)","url":"https://www.tax.gov.ma/wps/wcm/connect/08712531-1e81-4e28-a38b-2bd9edf8e09e/CGI+2026+FR.pdf?MOD=AJPERES&CACHEID=ROOTWORKSPACE-08712531-1e81-4e28-a38b-2bd9edf8e09e-pM5DEs1"},"url":"https://afriref.dev/v1/ma/income-tax"}]},{"country":"ML","name":"Mali","currency":"XOF","series":[{"id":"policy-rate","name":"BCEAO Minimum Bid Rate (taux minimum de soumission)","description":"Principal policy rate of the Banque Centrale des Etats de l'Afrique de l'Ouest (BCEAO), the common central bank of the eight-member UEMOA/UMOA monetary union to which Mali belongs. Set by the BCEAO Monetary Policy Committee and applied identically in all member states.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-16","source":{"name":"BCEAO, Communique de presse - Reunion ordinaire du Comite de Politique Monetaire de la BCEAO tenue le 4 mars 2026 (decision effective 16 mars 2026); reconfirmed unchanged by the CPM of 10 juin 2026 and operationally in Avis d'appel d'offres hebdomadaire d'injection de liquidite n deg 23/H/2026, 06/M/2026 et 06/OdR/2026 du 8 juin 2026","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-10-juin"},"url":"https://afriref.dev/v1/ml/policy-rate"},{"id":"vat","name":"Taxe sur la Valeur Ajoutee (TVA) - standard rate","description":"Mali's single standard value added tax rate, set by the Code General des Impots.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2007-01-01","source":{"name":"Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots (Republique du Mali), Article 229: 'Le taux de la taxe est de 18 %.'","url":"https://www.dgmp.gouv.ml/sites/default/files/code_general_impots.pdf"},"url":"https://afriref.dev/v1/ml/vat"},{"id":"minimum-wage","name":"Salaire Minimum Interprofessionnel Garanti (SMIG)","description":"Mali's national statutory minimum wage, fixed by decree in the Council of Ministers after consultation with the Conseil Superieur du Travail.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2016-01-01","source":{"name":"Decret n deg 2015-0363/P-RM du 19 mai 2015 fixant le salaire minimum interprofessionnel garanti (Republique du Mali), Article 1er; indexed in the ILO NATLEX database, record ISN 103439","url":"https://www.ilo.org/dyn/natlex/natlex4.detail?p_lang=fr&p_isn=103439&p_count=9&p_classification=12.02"},"url":"https://afriref.dev/v1/ml/minimum-wage"},{"id":"public-holidays","name":"Public Holidays (Fetes legales)","description":"Statutory public holidays of the Republic of Mali for calendar year 2026, declared chomes et payes.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n deg 05-040 du 22 juillet 2005 relative aux fetes legales en Republique du Mali, as applied each year by communiques of the Ministre du Travail, de la Fonction Publique et du Dialogue Social (MTFPDS)","url":"https://www.malikunafoni.net/post/jours-f%C3%A9ri%C3%A9s-le-1er-et-le-2-janvier-2026-d%C3%A9clar%C3%A9s-ch%C3%B4m%C3%A9s-et-pay%C3%A9s-au-mali"},"url":"https://afriref.dev/v1/ml/public-holidays"},{"id":"cpi","name":"Indice Harmonise des Prix a la Consommation (IHPC) - year-on-year inflation","description":"Mali's national harmonised consumer price index inflation rate, year-on-year (glissement annuel sur douze mois), published monthly by INSTAT Mali.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INSTAT Mali (Institut National de la Statistique, Ministere de l'Economie et des Finances), Indice Harmonise des Prix a la Consommation (IHPC) pour les pays membres de l'UEMOA - National - de juin 2026, published 10/07/2026, base 2023","url":"https://www.instat-mali.org/laravel-filemanager/files/shares/pub/ihpc0626_pub.pdf"},"url":"https://afriref.dev/v1/ml/cpi"},{"id":"corporate-tax","name":"Impot sur les Societes (IS) - standard rate","description":"Mali's standard corporate income tax rate on company profits.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2011-01-01","source":{"name":"Code General des Impots (Loi n deg 06-067 du 29 decembre 2006), Article 85, as amended in 2011 to implement Directive n deg 08/2008/CM/UEMOA du 26 septembre 2008 portant harmonisation des taux de l'impot sur les benefices dans les Etats membres de l'UEMOA","url":"https://www.dgmp.gouv.ml/sites/default/files/code_general_impots.pdf"},"url":"https://afriref.dev/v1/ml/corporate-tax"},{"id":"income-tax","name":"Impot sur les Traitements et Salaires (ITS) - progressive schedule","description":"Mali's progressive tax on wages and salaries, withheld at source by employers.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2007-01-01","source":{"name":"Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots (Republique du Mali), Article 10 (bareme), read with Article 9 (mode de calcul) and Article 11 (reductions pour charge de famille)","url":"https://www.dgmp.gouv.ml/sites/default/files/code_general_impots.pdf"},"url":"https://afriref.dev/v1/ml/income-tax"}]},{"country":"MU","name":"Mauritius","currency":"MUR","series":[{"id":"policy-rate","name":"Bank of Mauritius Key Rate","description":"The Key Rate (KR) — the Bank of Mauritius policy rate that signals the monetary policy stance, set by the Monetary Policy Committee (a statutory committee under the Bank of Mauritius Act 2004) at roughly quarterly meetings. The Bank operates a symmetric 200-basis-point corridor around the Key Rate: an Overnight Lending Facility at KR +100bp and an Overnight Deposit Facility at KR -100bp, with a 2-5 per cent inflation target (3.5 per cent medium-term midpoint).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-20","source":{"name":"Bank of Mauritius — Media Release, 20 May 2026: 'The Monetary Policy Committee of the Bank of Mauritius raises the Key Rate by 25 basis points'. The seven members present voted unanimously to raise the Key Rate by 25 basis points from 4.50 to 4.75 per cent per annum at the meeting held that day; minutes released 3 June 2026. Level corroborated on the Bank's own Key Rate ticker (bom.mu, '4.75 %, 20 May 2026')","url":"https://www.bom.mu/media/media-releases/monetary-policy-committee-bank-mauritius-raises-key-rate-25-basis-points"},"url":"https://afriref.dev/v1/mu/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard rate of Value Added Tax charged under section 10 of the Value Added Tax Act 1998 at the rate specified in the Fourth Schedule, administered by the Mauritius Revenue Authority (MRA) on taxable supplies made in Mauritius and on imports.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2002-07-01","source":{"name":"Value Added Tax Act (Consolidated Version up to May 2026), section 10 'Rate of VAT' read with the FOURTH SCHEDULE (section 10): 'Rate of VAT ... 15 per cent' — MRA official consolidated text; endnote 466 records that the Fourth Schedule was amended to 15 per cent by Finance Act 20/2002 with effect from 01.07.02","url":"https://www.mra.mu/download/VATAct.pdf"},"url":"https://afriref.dev/v1/mu/vat"},{"id":"minimum-wage","name":"National Minimum Wage (full-time worker, monthly)","description":"The national minimum wage payable by every employer to a full-time worker, prescribed by regulation 3(1) of the National Minimum Wage Regulations 2017 made by the Minister under sections 8 and 23 of the National Wage Consultative Council Act 2016, and revised by amendment regulations gazetted each January with effect from 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"The National Minimum Wage (Amendment) Regulations 2026, Government Notice No. 8 of 2026, made by the Minister on 12 January 2026 and gazetted 17 January 2026: regulation 3(1) of the principal regulations amended by deleting '17,110 rupees' and replacing it by '17,745 rupees'; 'These regulations shall be deemed to have come into operation on 1 January 2026'","url":"https://labour.govmu.org/Documents/Legislations/NWCC/The%20National%20Minimum%20Wage_Amd_Regulations%202026%20gazetted%20on%2017.1.2026.pdf"},"url":"https://afriref.dev/v1/mu/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays of the Republic of Mauritius for calendar year 2026, as declared by General Notice of the Prime Minister's Office — a mix of fixed national and Christian dates and movable Hindu, Muslim, Tamil, Telugu, Marathi and Chinese festival dates.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"General Notice No. 611 of 2026, Republic of Mauritius — 'PUBLIC HOLIDAYS--2026 (AMENDED)', issued by the Prime Minister's Office, Port Louis, 25 May 2026 (published 2 June 2026). Supersedes the original 2026 list, General Notice No. 1195 of 2025","url":"https://pmo.govmu.org/Communique/GN_No._611-Amendment_to_Public_Holidays_2026.pdf"},"url":"https://afriref.dev/v1/mu/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent — the percentage change in the Consumer Price Index for a given month against the same month of the previous year, published monthly by Statistics Mauritius.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Statistics Mauritius — 'Consumer Price Index for June 2026' (Base: January-December 2023 = 100), issued Port Louis, 6 July 2026: 'Year-on-year (Y-o-y) inflation worked out to 3.7% in June 2026, compared to 5.4% in June 2025'","url":"https://statsmauritius.govmu.org/Documents/Statistics/Monthly/CPI/2026/CPI_M_Jun26_070726.pdf"},"url":"https://afriref.dev/v1/mu/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard rate of income tax on the chargeable income of a resident company, charged under section 4 of the Income Tax Act 1995 at the rate specified in Part IV of the First Schedule, administered by the Mauritius Revenue Authority. Mauritius companies file on a year-of-assessment basis for accounting years ending in the year to 30 June.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2010-07-01","source":{"name":"Income Tax Act 1995 (Consolidated up to May 2026), section 4(1)(b) read with the FIRST SCHEDULE, PART IV: 'Rate of income tax ... 15 per cent' — MRA official consolidated text. The 25-to-15 per cent phase-down was set by Finance Act 2006 s.18(zzf) (endnote 1017), reaching 15 per cent for the year of assessment commencing 1 July 2010 and every subsequent year of assessment","url":"https://www.mra.mu/download/ITAConsolidated.pdf"},"url":"https://afriref.dev/v1/mu/corporate-tax"},{"id":"income-tax","name":"Personal income tax bands","description":"Statutory rate schedule for resident individuals, charged under section 4 of the Income Tax Act 1995 at the rates specified in Part I of the First Schedule, on annual chargeable income for the income year running 1 July to 30 June. Administered by the Mauritius Revenue Authority.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-07-01","source":{"name":"Income Tax Act 1995 (Consolidated up to May 2026), FIRST SCHEDULE [Sections 4 and 44B], PART I: 'First 500,000 rupees — 0 per cent; Next 500,000 rupees — 10 per cent; Remainder — 20 per cent'. Endnote 1014 records that Part I was repealed and replaced by the FINANCE ACT 2025, deemed to have come into operation in respect of the income year commencing on 1 July 2025 and every subsequent income year","url":"https://www.mra.mu/download/ITAConsolidated.pdf"},"url":"https://afriref.dev/v1/mu/income-tax"}]},{"country":"MZ","name":"Mozambique","currency":"MZN","series":[{"id":"policy-rate","name":"MIMO rate (Taxa de Juro de Política Monetária)","description":"Banco de Moçambique's policy interest rate — the taxa MIMO (taxa de Mercado Monetário Interbancário de Moçambique), set by the Comité de Política Monetária (CPMO), composed of the Governor, Vice-Governor and Administrators, which meets once every two months and decides the level of the MIMO rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-28","source":{"name":"Banco de Moçambique — Comité de Política Monetária, Comunicado n.º 1/2026, Maputo, 28 de Janeiro de 2026: 'Taxa de Juro de Política Monetária reduzida para 9,25 %' — o CPMO decidiu reduzir a taxa MIMO de 9,50 % para 9,25 %. Held unchanged since: Comunicado n.º 2/2026 (23 de Março de 2026) and Comunicado n.º 3/2026 (25 de Maio de 2026), both 'Taxa de Juro de Política Monetária mantida em 9,25 %'","url":"https://www.bancomoc.mz/media/c4vfbjzh/comunicado-n%C2%BA-1-2026-de-28-de-janeiro-comit%C3%A9-de-pol%C3%ADtica-monet%C3%A1ria.pdf"},"url":"https://afriref.dev/v1/mz/policy-rate"},{"id":"vat","name":"IVA standard rate","description":"Imposto sobre o Valor Acrescentado (IVA) — standard rate under the Código do IVA approved by Lei n.º 32/2007, de 31 de Dezembro, as amended by Lei n.º 3/2012, altered and republished by Lei n.º 13/2016, de 30 de Dezembro, and further amended by Lei n.º 22/2022, de 28 de Dezembro, Lei n.º 3/2025, de 21 de Maio and Lei n.º 10/2025, de 29 de Dezembro. Administered by the Autoridade Tributária de Moçambique (AT).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2023-01-01","source":{"name":"República de Moçambique, Ministério da Economia e Finanças — 'Pacote de Medidas de Aceleração Económica' (PAE, anunciado pelo Governo a 9 de Agosto de 2022), Medida 1: 'Reduzir a taxa do IVA de 17% para 16% — visando a redução gradual da carga tributária para dinamizar a economia e melhorar o poder de compra das famílias'. Enacted by Lei n.º 22/2022, de 28 de Dezembro (alteração ao Código do IVA), identified as an amending law of the CIVA in the preamble of Lei n.º 10/2025, de 29 de Dezembro (Boletim da República I Série n.º 248, Suplemento, 29/12/2025)","url":"https://www.mef.gov.mz/index.php/todas-publicacoes/instrumentos-de-gestao-economica-e-social/estrategias-nacionais/pacote-de-medidas-de-aceleracao-economica/1643-pacote-de-medidas-de-aceleracao-economica-1/file?force-download=1"},"url":"https://afriref.dev/v1/mz/vat"},{"id":"minimum-wage","name":"Sectoral minimum wages (salários mínimos por sector)","description":"Mozambique has NO single national minimum wage. Minimum wages are fixed SECTOR BY SECTOR by joint Diplomas Ministeriais of the Ministers of Economy and Finance, of Labour and Social Security and of the relevant line ministry, after consulting the social partners in the Comissão Consultiva do Trabalho, under n.º 4 do artigo 117 da Lei n.º 13/2023, de 25 de Agosto (Lei do Trabalho) read with Diploma Ministerial n.º 161/2007, de 31 de Dezembro. There are 8 economic sectors, several split into sub-sectors, giving 13 distinct monthly figures.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-07-01","source":{"name":"Instituto Nacional de Segurança Social (INSS, Ministério do Trabalho, Género e Acção Social) — 'TABELA DE SALÁRIOS MÍNIMOS EM VIGOR DESDE 01 DE JULHO DE 2025' (official PDF), the table INSS applies for contribution purposes; gazetted in Boletim da República n.º 181, I Série, 2025","url":"https://www.inss.gov.mz/wp-content/uploads/2025/10/Tabela-de-salarios-minimos-em-vigor-desde-1-de-Julho-de-2025.pdf"},"url":"https://afriref.dev/v1/mz/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Feriados nacionais obrigatórios — days on which work is suspended throughout the national territory, listed in Artigo 105 da Lei n.º 13/2023, de 25 de Agosto (Lei do Trabalho), calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Lei n.º 13/2023, de 25 de Agosto (Lei do Trabalho, que revoga a Lei n.º 23/2007, de 1 de Agosto), Artigo 105 (Feriados obrigatórios), n.º 2 — Boletim da República I Série n.º 165, 2.º Suplemento, 25 de Agosto de 2023","url":"https://www.inss.gov.mz/wp-content/uploads/2025/09/NOVA-LEI-DO-TRABALHO-DE-25-DE-AGOSTO-DE-2023.pdf"},"url":"https://afriref.dev/v1/mz/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation for Mozambique, year-on-year percent (variação homóloga do Índice de Preços no Consumidor), latest published month, from the Instituto Nacional de Estatística (INE).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Instituto Nacional de Estatística (INE) — Índice de Preços no Consumidor (IPC) Junho de 2026, Moçambique: índice 115,03; variação mensal 0,20%; acumulada 5,40%; homóloga 7,51%; média 12 meses 4,57%. Corroborated by Banco de Moçambique news item 'INFLAÇÃO ANUAL AUMENTA PARA 7.51 % EM JUNHO' (segunda-feira, 13 de Julho de 2026), which cites INE","url":"https://www.ine.gov.mz/web/guest/estat%C3%ADsticas/-/document_library/pfpz/view/44479"},"url":"https://afriref.dev/v1/mz/cpi"},{"id":"corporate-tax","name":"IRPC standard rate","description":"Imposto sobre o Rendimento das Pessoas Colectivas (IRPC) — standard rate on the taxable profit of resident companies and other collective persons, under the Código do IRPC approved by Lei n.º 34/2007, de 31 de Dezembro, successively amended by Lei n.º 20/2009, Lei n.º 4/2012, Lei n.º 19/2013, Lei n.º 20/2022, de 30 de Dezembro and Lei n.º 12/2025, de 29 de Dezembro. Administered by the Autoridade Tributária de Moçambique.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2008-01-01","source":{"name":"Regulamento do Código do IRPC, aprovado pelo Decreto n.º 9/2008, de 16 de Abril, Artigo 3 (Taxas): 'A taxa do imposto fixada no Código do IRPC, aprovado pela Lei n.º 34/2007, de 31 de Dezembro, é de 32%, excepto nos seguintes casos…' — texto publicado pela Autoridade Tributária de Moçambique. Rate left untouched by Lei n.º 12/2025, de 29 de Dezembro (in force 1 Jan 2026), which amends only artigos 3, 5, 20, 62, 67 e 75 and adds artigo 61-A","url":"https://www.at.gov.mz/por/Processos-Fiscais/Imposto-sobre-o-Rendimento-de-Pessoas-colectivas-IRPC"},"url":"https://afriref.dev/v1/mz/corporate-tax"},{"id":"income-tax","name":"IRPS progressive rate schedule","description":"Imposto sobre o Rendimento das Pessoas Singulares (IRPS) — general progressive rates on annual taxable income of resident individuals, Artigo 54 do Código do IRPS approved by Lei n.º 33/2007, de 31 de Dezembro, amended by Lei n.º 20/2013, de 23 de Setembro, altered and republished by Lei n.º 19/2017, de 28 de Dezembro, and amended by Lei n.º 11/2025, de 29 de Dezembro (in force 1 January 2026).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Lei n.º 11/2025, de 29 de Dezembro (Boletim da República I Série n.º 248, Suplemento, 29/12/2025; Artigo 6: 'A presente Lei entra em vigor a 1 de Janeiro de 2026'), Artigo 2 aditando o Artigo 54-A ao Código do IRPS — tabela 'Rendimentos colectáveis em meticais (A) / Taxas (B)': Até 42.000 = 10%; De 42.001 a 168.000 = 15%; De 168.001 a 504.000 = 20%; De 504.001 a 1.512.000 = 25%; Além de 1.512.000 = 32%. Band structure corroborated by the Regulamento do Código do IRPS (Decreto n.º 8/2008), Artigo 3: 'As taxas gerais do imposto fixadas no artigo 54 do Código do IRPS… variam de 10% a 32%, por escalões de rendimento colectáveis anuais, de acordo com a tabela constante do mesmo artigo'","url":"https://www.at.gov.mz/por/content/download/93497/805636/version/1/file/BR_248_I_SERIE_SUPLEMENTO_2025.pdf"},"url":"https://afriref.dev/v1/mz/income-tax"}]},{"country":"NA","name":"Namibia","currency":"NAD","series":[{"id":"policy-rate","name":"Bank of Namibia Repo rate","description":"The Repo rate — the rate at which commercial banks borrow Namibia Dollars from the Bank of Namibia — set by the Bank's Monetary Policy Committee at bi-monthly meetings (six per year). This is Namibia's OWN policy rate, decided in Windhoek, not the South African Reserve Bank's repo rate; but Namibia is a Common Monetary Area member with the Namibia Dollar pegged one-to-one to the South African Rand, and every MPC statement frames the decision as 'safeguarding the peg', which anchors the rate closely to the SARB's.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-17","source":{"name":"Bank of Namibia — Monetary Policy Statement dated 17 June 2026 (ref 9/6/2), MPC meeting of 15 and 16 June 2026: 'REPO RATE INCREASED BY 25 BASIS POINTS TO 6.75 PERCENT'; para 15: 'the MPC decided to raise the Repo rate by 25 basis points to 6.75 percent. This increase effectively brings the Prime lending rate to 10.25 percent'","url":"https://www.bon.com.na/getattachment/e98fd8d4-777a-4ce0-bf50-60f93379c0e8/.aspx"},"url":"https://afriref.dev/v1/na/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value-added tax standard rate imposed by section 6(1) of the Value-Added Tax Act 10 of 2000 on every taxable supply by a registered person and on every import of goods or services, administered by the Namibia Revenue Agency (NamRA).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2000-11-27","source":{"name":"Value-Added Tax Act 10 of 2000 (GG 2337), section 6(1) — 'calculated at the rate of 15 per cent on the value of the supply or import' (subsection substituted by Act 6 of 2002); consolidated Annotated Statutes text published by NamRA on its own site","url":"https://www.namra.org.na/documents/cms/uploaded/value-added-tax-act-10-of-2000-8d9c425ffc.pdf"},"url":"https://afriref.dev/v1/na/vat"},{"id":"minimum-wage","name":"National minimum wage","description":"Namibia's first NATIONAL statutory minimum wage, set by wage order made by the Minister responsible for labour under section 13 of the Labour Act 11 of 2007 on the recommendation of the Wages Commission. Expressed as an hourly rate; applies to all employees and employers, including workers placed by private employment agencies.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-01-01","source":{"name":"Wage Order for Setting National Minimum Wage for Employees, Government Notice No. 218 of 2024 (Government Gazette No. 8409 of 7 August 2024, signed by the Minister of Labour, Industrial Relations and Employment Creation on 24 July 2024), paragraph 5(1): 'With effect from 1 January 2025 the minimum wage for employees is N$18.00 per hour'","url":"https://www.lac.org.na/laws/2024/8409.pdf"},"url":"https://afriref.dev/v1/na/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays for calendar year 2026, being the days specified in the Schedule to the Public Holidays Act 26 of 1990 (GG 125), which applies nationally and is the reference for every other Namibian law that speaks of a 'public holiday'.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Public Holidays Act 26 of 1990 (GG 125), in force 1 February 1991, Schedule — as amended by the Public Holidays Amendment Act 16 of 2004 (GG 3348, in force 17 December 2004), which substituted the name of the 10 December holiday; consolidated Annotated Statutes text","url":"https://www.lac.org.na/laws/annoSTAT/Public%20Holidays%20Act%2026%20of%201990.pdf"},"url":"https://afriref.dev/v1/na/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline annual inflation from the Namibia Consumer Price Index (NCPI), the official all-items index compiled and published monthly by the Namibia Statistics Agency about 15 days after the reference month.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Namibia Statistics Agency — Namibia Consumer Price Index Bulletin, June 2026 (published 9 July 2026): key highlights, 'The annual inflation rate stood at 4.4 percent'; Appendix A all-items index 184.4, m-o-m 0.3 percent","url":"https://nsa.org.na/wp-content/uploads/2026/07/Namibia-CPI-Bulletin_June-2026.pdf"},"url":"https://afriref.dev/v1/na/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (non-mining)","description":"Rate of normal tax on the taxable income of a company derived from a source other than mining, set by paragraph 3(1)(a) of Schedule 4 to the Income Tax Act 24 of 1981 and collected by the Namibia Revenue Agency. Applies per year of assessment (a company's own financial year).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-01-01","source":{"name":"Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(b), promulgated by GN 264 in Government Gazette No. 8442 of 16 September 2024 — substituting Schedule 4 paragraph 3(1)(a) of the Income Tax Act 24 of 1981: 'on each N$ of taxable income derived from a source other than mining = (i) 31 cents in respect of the year of assessment on or after 1 January 2024; and (ii) 30 cents in respect of any year of assessment on or after 1 January 2025'","url":"https://www.lac.org.na/laws/2024/8442.pdf"},"url":"https://afriref.dev/v1/na/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Rates of normal tax on the taxable amount of individuals (and other non-company taxpayers), Schedule 4 paragraph 1 to the Income Tax Act 24 of 1981. Annual Namibia Dollar amounts, marginal rates. The individual year of assessment runs 1 March to the end of February; employment income is collected through PAYE by NamRA.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-03-01","source":{"name":"Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(a), promulgated by GN 264 in Government Gazette No. 8442 of 16 September 2024 — substituting Schedule 4 paragraph 1 ('RATES OF NORMAL TAX (Section 6)') of the Income Tax Act 24 of 1981; section 7(a) commences it, for taxpayers other than companies, at the commencement of the year of assessment commencing on or after 1 March 2024","url":"https://www.lac.org.na/laws/2024/8442.pdf"},"url":"https://afriref.dev/v1/na/income-tax"}]},{"country":"NE","name":"Niger","currency":"XOF","series":[{"id":"policy-rate","name":"BCEAO minimum bid rate (taux minimum de soumission)","description":"Main policy rate of the Central Bank of West African States (BCEAO), applied identically across all 8 WAEMU member states including Niger: the minimum bid rate at liquidity-injection auctions.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-16","source":{"name":"BCEAO — Communiqué de presse, réunion ordinaire du Comité de Politique Monétaire du 4 mars 2026 (baisse de 25 pdb des taux directeurs à compter du 16 mars 2026)","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-4-mars"},"url":"https://afriref.dev/v1/ne/policy-rate"},{"id":"vat","name":"Taxe sur la valeur ajoutée (TVA) — standard rate","description":"Standard VAT rate under Niger's Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Code Général des Impôts du Niger, art. 226 (taux normal 19%; taux réduit 5% sucre et huile alimentaire) — consolidated pre-2026 text (full PDF loaded); rate carried into the new CGI enacted by Ordonnance n°2025-22 du 14 juillet 2025 (in force 1 Jan 2026), as amended by Ordonnance n°2025-44 du 31 décembre 2025 (Loi de finances 2026), per DGI","url":"https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf"},"url":"https://afriref.dev/v1/ne/vat"},{"id":"minimum-wage","name":"Salaire minimum interprofessionnel garanti (SMIG)","description":"National interprofessional guaranteed minimum wage for workers governed by the Labour Code and the interprofessional collective agreement.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Décret fixant le taux horaire du SMIG, adopted by the Conseil des ministres of 22 October 2025 (communiqué officiel; decree number not yet published online); effective date 1 January 2026 announced by the SG of the Ministère de la Fonction Publique, du Travail et de l'Emploi on 21 November 2025","url":"https://www.lesahel.org/au-conseil-des-ministres-le-gouvernement-adopte-plusieurs-mesures-dont-la-hausse-du-smig-de-30047-a-42-000-francs-cfa/"},"url":"https://afriref.dev/v1/ne/minimum-wage"},{"id":"public-holidays","name":"Public holidays (jours fériés, chômés et payés)","description":"Statutory public holidays in Niger for calendar year 2026.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Loi n°97-20 du 20 juin 1997 instituant des fêtes légales, modifiée par l'ordonnance du 22 juillet 2024 (institution du 26 juillet comme fête légale); Islamic dates fixed each year by government communiqué on the Conseil Islamique du Niger moon-sighting","url":"https://www.gouv.ne/index.php/90-autres-actualites/544-niger-la-journee-anniversaire-du-26-juillet-declaree-journee-de-fete-legale-dans-le-pays"},"url":"https://afriref.dev/v1/ne/public-holidays"},{"id":"cpi","name":"Inflation (IHPC, glissement 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into the new CGI (Ordonnance n°2025-22 du 14 juillet 2025, in force 1 Jan 2026, amended by Ordonnance n°2025-44 du 31 décembre 2025 / LF 2026)","url":"https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf"},"url":"https://afriref.dev/v1/ne/corporate-tax"},{"id":"income-tax","name":"Impôt sur les traitements et salaires (ITS)","description":"Progressive monthly withholding tax on salaries, wages and life annuities — Niger's personal income tax on employment income.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Code Général des Impôts du Niger, art. 66 (barème progressif mensuel de l'ITS, 1% à 35%) — consolidated pre-2026 text (full PDF loaded); schedule confirmed unchanged for 2026 under the new CGI (Ordonnance n°2025-22 du 14 juillet 2025) as corrected by the LF 2026 (Ordonnance n°2025-44 du 31 décembre 2025), per DGI","url":"https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf"},"url":"https://afriref.dev/v1/ne/income-tax"}]},{"country":"NG","name":"Nigeria","currency":"NGN","series":[{"id":"policy-rate","name":"CBN monetary policy rate","description":"Central Bank of Nigeria Monetary Policy Rate (MPR).","free":false,"stale":false,"last_confirmed":"2026-07-14","effective_from":"2026-02-24","source":{"name":"Central Bank of Nigeria — Monetary Policy Decisions","url":"https://www.cbn.gov.ng/MonetaryPolicy/decisions.html"},"url":"https://afriref.dev/v1/ng/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard value-added tax rate.","free":false,"stale":false,"last_confirmed":"2026-07-14","effective_from":"2020-02-01","source":{"name":"Nigeria Tax Act 2025 (Act No. 7), Section 148 — Nigeria Revenue Service 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issued.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2018-09-06","source":{"name":"Law No. 66/2018 Regulating Labour in Rwanda, Article 68 (Official Gazette no. Special of 06/09/2018, Ministry of Justice)","url":"https://www.minijust.gov.rw/fileadmin/user_upload/Minijust/Publications/Laws/Law_regulating_labour_in_Rwanda.pdf"},"url":"https://afriref.dev/v1/rw/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Official public holidays per Presidential Order n° 54/01 of 24/02/2017, including its Article 4 weekend-substitution rule (weekend holidays move to the next working day, except 7 April).","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Presidential Order n° 54/01 of 24/02/2017 determining official public holidays (RwandaLII consolidated text)","url":"https://rwandalii.org/akn/rw/act/po/2017/54"},"url":"https://afriref.dev/v1/rw/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"National Institute of Statistics of Rwanda — Consumer Price Index (CPI), June 2026","url":"https://statistics.gov.rw/statistical-publications/price-indices-cpi-ppi/consumer-price-index-cpi-june-2026"},"url":"https://afriref.dev/v1/rw/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2024-01-01","source":{"name":"Rwanda Revenue Authority — Corporate Income Tax (Income Tax Law nº 027/2022, as amended)","url":"https://www.rra.gov.rw/en/taxes-fees/domestic-taxes/income-tax/corporate-income-tax-cit"},"url":"https://afriref.dev/v1/rw/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2023-01-01","source":{"name":"Rwanda Revenue Authority — Personal Income Tax (Income Tax Law nº 027/2022, PIT schedule)","url":"https://www.rra.gov.rw/en/taxes-fees/domestic-taxes/income-tax/personal-income-tax-pit-1"},"url":"https://afriref.dev/v1/rw/income-tax"}]},{"country":"SN","name":"Senegal","currency":"XOF","series":[{"id":"policy-rate","name":"BCEAO main policy rate (taux minimum de soumission aux appels d'offres)","description":"Principal taux directeur of the BCEAO — the minimum bid rate on open-market liquidity-injection tenders. Set by the BCEAO Monetary Policy Committee (Comité de Politique Monétaire) for the whole WAEMU/UEMOA union; Senegal does not have an independent policy rate.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-03-16","source":{"name":"BCEAO — Avis d'appel d'offres hebdomadaire d'injection de liquidité (\"taux minimum de soumission ... fixé à 3,0000%, principal taux directeur de la BCEAO\"); décision du Comité de Politique Monétaire du 4 mars 2026","url":"https://www.bceao.int/fr/appels-offres/avis-dappel-doffres-hebdomadaire-dinjection-de-liquidite-ndeg23h2026-06m2026-et"},"url":"https://afriref.dev/v1/sn/policy-rate"},{"id":"vat","name":"VAT standard rate (TVA)","description":"Standard value-added tax rate (Taxe sur la Valeur Ajoutée), administered by the Direction Générale des Impôts et des Domaines (DGID) under the Code Général des Impôts, Livre II.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2013-01-01","source":{"name":"Direction Générale des Impôts et des Domaines (DGID) — Fiscalité / Code Général des Impôts (Loi n° 2012-31 du 31 décembre 2012), Livre II (TVA)","url":"https://www.dgid.sn/fiscalite/"},"url":"https://afriref.dev/v1/sn/vat"},{"id":"minimum-wage","name":"Minimum wage (SMIG / SMAG)","description":"Guaranteed minimum wage set by decree: SMIG (Salaire Minimum Interprofessionnel Garanti, non-agricultural) and SMAG (Salaire Minimum Agricole Garanti), both quoted per hour in FCFA for the 40-hour statutory work week. Value below is the SMIG hourly rate; the SMAG is in notes.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2023-07-01","source":{"name":"Décret n° 2023-1710 du 7 août 2023 fixant le SMIG et le SMAG (Ministère du Travail, du Dialogue Social et des Relations avec les Institutions); accord État–syndicats du 9 juin 2023","url":"https://sunuker.net/senegal-societe-economie-voici-le-nouveau-decret-fixant-le-smig-et-le-smag/"},"url":"https://afriref.dev/v1/sn/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"National public holidays (jours fériés, chômés et payés): fixed civil/Christian dates plus movable Islamic holidays whose exact dates are announced each year by the CONACOC (Commission Nationale de Concertation sur le Croissant Lunaire) / Ministère de l'Intérieur.","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Loi n° 74-52 du 4 novembre 1974 relative aux fêtes légales (Sénégal); dates mobiles fixées annuellement par la CONACOC / Ministère de l'Intérieur","url":"https://www.joursferies.fr/pays/senegal.php"},"url":"https://afriref.dev/v1/sn/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Agence Nationale de la Statistique et de la Démographie (ANSD) — Indice Harmonisé des Prix à la Consommation (IHPC, Base 100 en 2023), note mensuelle juin 2026","url":"https://www.ansd.sn/sites/default/files/2026-07/IHPC_base2023_Juin-26_.pdf"},"url":"https://afriref.dev/v1/sn/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national tax authority or Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2013-01-01","source":{"name":"Direction Générale des Impôts et des Domaines (DGID) — Impôt sur les Sociétés (IS), Code Général des Impôts (Loi n° 2012-31 du 31 décembre 2012)","url":"https://www.dgid.sn/wp-content/uploads/2022/11/IS-FLYERS.pdf"},"url":"https://afriref.dev/v1/sn/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax scale (Impôt sur le revenu) — income bands and marginal rates for resident individuals, from the tax authority / Code Général des Impôts.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2022-05-27","source":{"name":"Direction Générale des Impôts et des Domaines (DGID) — barème de l'impôt sur le revenu, Code Général des Impôts (Loi n° 2012-31) tel que modifié par la Loi n° 2022-19 du 27 mai 2022, Article 173 (barème) et Article 174 (parts / réduction et plafond 43%)","url":"https://www.dgid.sn/wp-content/uploads/2022/11/IR-FLYERS.pdf"},"url":"https://afriref.dev/v1/sn/income-tax"}]},{"country":"SZ","name":"Eswatini","currency":"SZL","series":[{"id":"policy-rate","name":"Central Bank of Eswatini discount rate","description":"The discount rate — Eswatini's policy rate, the rate at which the Central Bank of Eswatini lends to commercial banks — decided by the Bank together with the Monetary Policy Consultative Committee (MPCC), which meets roughly every two months (six scheduled meetings a year). This is Eswatini's OWN rate, set in Mbabane, not the South African Reserve Bank's repo rate; but the Lilangeni is pegged one-for-one to the South African Rand under the Common Monetary Area, and CBE statements say in terms that the chosen level 'supports domestic economic performance and the Lilangeni parity to the South African Rand'.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2025-05-30","source":{"name":"Central Bank of Eswatini — Monetary Policy Statement dated 30 May 2025 (MPCC meeting of 30 May 2025), signed by Governor Dr Phil Mnisi: 'the Bank decided to cut the discount rate from 7.0 per cent to 6.75 per cent'; front panel: 'The Central Bank of Eswatini (CBE) reduced the interest rate from 7.0 per cent to 6.75 per cent'","url":"https://www.centralbank.org.sz/wp-content/uploads/2021/04/MPCC-Statement-30-May-2025.pdf"},"url":"https://afriref.dev/v1/sz/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value added tax standard rate. VAT is charged under section 3 of the Value Added Tax Act, 2011 (Act No. 12 of 2011) on every taxable supply in Eswatini by a taxable person and on every import of goods or services other than an exempt import, and is administered by the Eswatini Revenue Service (ERS). The rate itself is not fixed in the Act — section 24(3) provides that 'the rate of tax shall be as specified in the VAT Regulations'.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-08-01","source":{"name":"Eswatini Revenue Service — 'Eswatini VAT' (official ERS taxpayer page): 'VAT is an indirect tax that is levied on the consumption of goods and services in Eswatini, and is also levied on the importation of goods and services into Eswatini. It was introduced on 1 April 2012 to replace Sales Tax ... it is levied on most goods and services at the rate of 15%. The legal basis is the VAT Act 2011 supplemented by VAT Regulations'","url":"https://www.ers.org.sz/VAT/Eswatini"},"url":"https://afriref.dev/v1/sz/vat"},{"id":"minimum-wage","name":"Sectoral minimum wages (Regulation of Wages Orders)","description":"Eswatini has NO single national minimum wage. Minimum wages are set industry by industry by Regulation of Wages Orders, made by the Minister for Labour and Social Security by legal notice under section 11 of the Wages Act, 1964 (Act No. 16 of 1964) on the recommendation of the Wages Council appointed for that industry under section 6. Each Order prescribes a First Schedule of 'basic minimum wage' rates by occupation, on its own basis (per hour, per day, per shift, per week or per month), and each revokes the previous year's Order for the same industry.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-12-06","source":{"name":"Eswatini Government Gazette Vol. LXII No. 93B, Mbabane, Friday 6 December 2024, Part C — Legal Notices Nos. 171-181 of 2024, being eleven Regulation of Wages Orders, 2024 made under section 11 of the Wages Act, 1964 (Act No. 16 of 1964) by the Acting Minister for Labour and Social Security; each Order provides 'This Order shall come into force on the date of publication in the gazette'","url":"https://gov.sz/images/LABOUR/REGULATIONS%20OF%20WAGES%20ORDERS%202024%20%20Gazete.pdf"},"url":"https://afriref.dev/v1/sz/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays for calendar year 2026. The days are those named in the Schedule to the Public Holidays Act, 1938 (Act No. 71 of 1938), which the Minister for Home Affairs may amend by notice in the Gazette under section 3; section 4 makes this Act the reference for every other Eswatini law that speaks of a public holiday.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Public Holidays Act, 1938 (Act No. 71 of 1938), commenced 23 December 1938, consolidated text at 1 December 1998 — section 2 ('The days named in the Schedule shall be public holidays: Provided that if — (a) any such day falls on a Sunday the following Monday shall be observed as a public holiday; and (b) Boxing Day falls on a Monday the following Tuesday shall be observed as a public holiday'), section 3 (Minister for Home Affairs may amend the Schedule by notice in the Gazette) and the Schedule; read with the Ministry of Home Affairs announcement of 10 April 2026 declaring Friday 24 April 2026 a public holiday","url":"https://eswatinilii.org/akn/sz/act/1938/71/eng@1998-12-01"},"url":"https://afriref.dev/v1/sz/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline annual inflation — the year-on-year percentage change in the all-items Consumer Price Index compiled monthly by the Central Statistical Office (CSO) in the Ministry of Economic Planning and Development, and released on the 15th of the following month. Index reference period June 2020 = 100; weights from the 2016/17 Household Income and Expenditure Survey; COICOP classification; geometric Lowe upper-level index.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-04-01","source":{"name":"Central Bank of Eswatini — Monetary Policy Statement dated 29 May 2026: 'Headline consumer inflation rebounded to 2.0 per cent in April 2026 from 1.6 per cent in March 2026. Increases were noted in the price indices for; housing & utilities, transport and restaurants & hotels. Further upward pressures came from the prices for liquid fuels, which accelerated by 23.3 per cent in April 2026, up from a 5.5 per cent deflation in the previous month'","url":"https://www.centralbank.org.sz/wp-content/uploads/2026/05/MPCC-Statement-May-2026.pdf"},"url":"https://afriref.dev/v1/sz/cpi"},{"id":"corporate-tax","name":"Company income tax rate","description":"The rate of normal tax on the taxable income of a company, prescribed by Part I paragraph 1(a) of the Third Schedule to the Income Tax Order, 1975 (for the purposes of section 6(3) of the Order) and collected by the Eswatini Revenue Service. The year of assessment runs 1 July to 30 June unless the Commissioner General approves a different year-end.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-07-01","source":{"name":"The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), assented by King Mswati III on 14 July 2023, section 39 — which deletes the Third Schedule to the Income Tax Order, 1975 in its entirety and substitutes a new 'THIRD SCHEDULE — RATES OF NORMAL TAX', Part I paragraph 1(a): 'in the case of a company, for each Lilangeni of taxable income, twenty-five per cent'","url":"https://www.ers.org.sz:8000/documents/IncomeTaxAmendmentAct2023.pdf"},"url":"https://afriref.dev/v1/sz/corporate-tax"},{"id":"income-tax","name":"Personal income tax bands","description":"Rates of normal tax on the taxable income of a person other than a company or trust, Part II of the Third Schedule to the Income Tax Order, 1975 (as substituted by section 39 of the Income Tax (Amendment) Act, 2023). Annual Emalangeni amounts, marginal rates, before rebates. The individual year of assessment runs 1 July to 30 June; employment income is collected through PAYE, remitted by the employer by the 7th of the following month, and operates as a final tax under the Final Deduction System.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2013-07-01","source":{"name":"The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), section 39 — new Third Schedule, Part II ('Rates of income tax in the case of persons other than companies or trusts shall be calculated in accordance with the table below') and Part I paragraph 1(b) (rebate of an amount not exceeding E8,200 in any year of assessment, and an additional amount not exceeding E2,700 if the person is over the age of sixty on the last day of the year of assessment); the same four bands and both rebates are published by the Eswatini Revenue Service at https://www.ers.org.sz/IncomeTax/RatesandThres","url":"https://www.ers.org.sz:8000/documents/IncomeTaxAmendmentAct2023.pdf"},"url":"https://afriref.dev/v1/sz/income-tax"}]},{"country":"TD","name":"Chad","currency":"XAF","series":[{"id":"policy-rate","name":"Policy interest rate (BEAC TIAO)","description":"Union-wide policy rate of the Banque des Etats de l'Afrique Centrale (taux d'interet des appels d'offres), applicable to Chad as a CEMAC member. Chad has no national policy rate.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-29","source":{"name":"BEAC, Decision N°01/CPM/2026 du 29 juin 2026 portant fixation des taux directeurs de la BEAC (2nd ordinary session of the Comite de Politique Monetaire, Yaounde, 29 June 2026)","url":"https://www.beac.int/beac/communiques-de-presse/comite-de-politique-monetaire/"},"url":"https://afriref.dev/v1/td/policy-rate"},{"id":"vat","name":"Value added tax (TVA) standard rate","description":"Standard rate of the taxe sur la valeur ajoutee applicable to all taxable operations in Chad.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2024-01-01","source":{"name":"Loi n°031/PT/2023 du 29 decembre 2023 portant Loi de Finances pour l'exercice 2024, article 26, replacing article 238 of the Code General des Impots (Article 238 nouveau, I, 1°)","url":"https://www.cabri-sbo.org/uploads/bia/Chad_2024_Approval_External_EnactedBudget_MinistryOfFinanceAndBudget_ECCASCEN-SAD_French_833643.pdf"},"url":"https://afriref.dev/v1/td/vat"},{"id":"minimum-wage","name":"Guaranteed interprofessional minimum wage (SMIG)","description":"Statutory national minimum wage for workers in non-agricultural occupations, set as an hourly rate with a monthly floor.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2011-01-21","source":{"name":"Decret n°11-055/PR/PM/MFPT du 21 janvier 2011 portant relevement du Salaire Minimum Interprofessionnel Garanti (SMIG) et du Salaire Minimum Agricole Garanti (SMAG), articles 1 and 2","url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/97322/TCD-97322.pdf"},"url":"https://afriref.dev/v1/td/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Statutory public holidays (jours feries et chomes / feries, chomes et payes) for calendar year 2026, with the Sunday substitution rule applied.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Decret n°97-413/PR/MFPT du 30 septembre 1997 portant revision de la liste et du regime des jours feries et chomes (articles 1-2), taken under Loi n°038/PR/96 du 11 decembre 1996 portant Code du Travail; as amended by Decret n°273 du 7 mars 2019 adding 8 March","url":"https://natlex.ilo.org/dyn/natlex2/natlex2/files/download/97323/TCD-97323.pdf"},"url":"https://afriref.dev/v1/td/public-holidays"},{"id":"cpi","name":"Consumer price inflation (INHPC, year-on-year)","description":"Year-on-year change in the national harmonised consumer price index (Indice National Harmonise des Prix a la Consommation), base 2022 = 100, published monthly by INSEED.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-05-01","source":{"name":"INSEED Tchad, Bulletin mensuel de l'Indice National Harmonise des Prix a la Consommation (INHPC), TCHAD - MAI 2026, Tableau 1 (published 2 July 2026)","url":"https://inseed.ssn-tchad.td/api/uploads/publications/publication-1783020002442-576551415.pdf"},"url":"https://afriref.dev/v1/td/cpi"},{"id":"corporate-tax","name":"Corporate income tax (Impot sur les Societes)","description":"Standard statutory rate of the impot sur les societes on the taxable profit of companies and other legal persons.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2024-01-01","source":{"name":"Loi n°031/PT/2023 du 29 decembre 2023 portant Loi de Finances pour l'exercice 2024, article 3, replacing article 143 of the Code General des Impots (Article 143 nouveau, II)","url":"https://www.cabri-sbo.org/uploads/bia/Chad_2024_Approval_External_EnactedBudget_MinistryOfFinanceAndBudget_ECCASCEN-SAD_French_833643.pdf"},"url":"https://afriref.dev/v1/td/corporate-tax"},{"id":"income-tax","name":"Personal income tax (IRPP) - work income schedule","description":"Progressive scale of the impot sur le revenu des personnes physiques applied to Revenus du Travail (employment, business, agricultural and non-commercial income), on annual net taxable income per taxpayer.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2018-01-01","source":{"name":"Code General des Impots du Tchad, article 1-IV (bareme progressif sur les Revenus du Travail), as introduced by Loi n°021/PR/2017 (Loi de Finances 2018) and confirmed in force by Loi n°037/PR/2018 du 31 decembre 2018 portant Budget General de l'Etat pour 2019, articles 2 and 8 (CGI art. 96 nouveau)","url":"https://web.archive.org/web/2023id_/https://www.droit-afrique.com/uploads/Tchad-LF-2019.pdf"},"url":"https://afriref.dev/v1/td/income-tax"}]},{"country":"TG","name":"Togo","currency":"XOF","series":[{"id":"policy-rate","name":"Policy Rate (BCEAO taux minimum de soumission)","description":"Minimum bid rate on BCEAO weekly liquidity-injection (open-market) tenders, the principal policy rate for the eight-member WAEMU/UMOA monetary union of which Togo is a member. Set by the BCEAO Comite de Politique Monetaire in Dakar, not by any Togolese national authority.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-03-16","source":{"name":"BCEAO, Communique de presse de la reunion ordinaire du Comite de Politique Monetaire tenue le 4 mars 2026 (Dakar) - decision cutting the principal policy rate 25bp effective 16 March 2026; maintained unchanged at the CPM of 10 June 2026","url":"https://www.bceao.int/fr/communique-presse/reunion-ordinaire-du-comite-de-politique-monetaire-de-la-bceao-tenue-le-4-mars"},"url":"https://afriref.dev/v1/tg/policy-rate"},{"id":"vat","name":"Value Added Tax (Taxe sur la Valeur Ajoutee - TVA)","description":"Standard rate of Togolese VAT, a single-rate tax applying to all activities and products not expressly exempted.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2019-01-01","source":{"name":"Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots, Article 195 - as reproduced in the OTR consolidated 'Code General des Impots & Livre des Procedures Fiscales mis a jour 2025' (Office Togolais des Recettes, published 18 September 2025)","url":"https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html"},"url":"https://afriref.dev/v1/tg/vat"},{"id":"minimum-wage","name":"Minimum Wage (SMIG - Salaire Minimum Interprofessionnel Garanti)","description":"National guaranteed interprofessional minimum wage, applying uniformly across the whole territory and all branches of economic activity.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2023-01-01","source":{"name":"Arrete n°3790/MFPTDS/DGT du 31 decembre 2022 portant revision des salaires minimums garantis (Ministere de la Fonction Publique, du Travail et du Dialogue Social), signed by Minister Gilbert B. Bawara - reported by the Government of Togo","url":"https://finances.gouv.tg/le-smug-passe-de-35-a-plus-de-52500f-cfa/"},"url":"https://afriref.dev/v1/tg/minimum-wage"},{"id":"public-holidays","name":"Public Holidays","description":"Days declared ferie, chome et paye (public, non-working, paid) in Togo for calendar year 2026, for both public and private sectors.","free":true,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-01-01","source":{"name":"Ordonnance n°79-10 reglementant le regime des fetes legales (statutory list of 13 jours feries), read with Loi n°2021-012 du 18 juin 2021 portant Code du travail arts. 200-202 (paid-holiday regime), and the per-holiday communiques of the Ministere de la Fonction Publique, du Travail et du Dialogue Social confirming the 2026 movable and ad hoc dates","url":"https://fonctionpublique.gouv.tg/lundi-27-avril-2026-jour-ferie-chome-et-paye/"},"url":"https://afriref.dev/v1/tg/public-holidays"},{"id":"cpi","name":"Consumer Price Inflation (IHPC - Indice Harmonise des Prix a la Consommation)","description":"Year-on-year (glissement annuel) change in Togo's national Harmonised Index of Consumer Prices, produced monthly by INSEED on the UEMOA-harmonised methodology.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2026-06-01","source":{"name":"INSEED (Institut National de la Statistique et des Etudes Economiques et Demographiques), 'Indice Harmonise des Prix a la Consommation (IHPC) au Togo, Juin 2026' and the accompanying Communique de l'INSEED sur l'IHPC Juin 2026, Ministere de la Planification du Developpement, Presidence du Conseil","url":"https://inseed.tg/download/7866/"},"url":"https://afriref.dev/v1/tg/cpi"},{"id":"corporate-tax","name":"Corporate Income Tax (Impot sur les Societes - IS)","description":"Standard rate of Togolese corporate income tax on taxable profit.","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2019-01-01","source":{"name":"Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots, Article 113 - as reproduced in the OTR consolidated 'Code General des Impots & Livre des Procedures Fiscales mis a jour 2025' (Office Togolais des Recettes, 18 September 2025)","url":"https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html"},"url":"https://afriref.dev/v1/tg/corporate-tax"},{"id":"income-tax","name":"Personal Income Tax (Impot sur le Revenu des Personnes Physiques - IRPP)","description":"Progressive IRPP scale applied to annual net taxable income, in the statute's native currency and period (XOF per year).","free":false,"stale":false,"last_confirmed":"2026-07-20","effective_from":"2023-01-01","source":{"name":"Loi n°2018-024 portant Code General des Impots, Article 74, as substituted by Loi n°2022-022 du 27 decembre 2022 portant Loi de Finances, Exercice 2023 - table 'Nouveau Bareme par tranches de revenu et taux', read from the OTR consolidated CGI/LPF mis a jour 2025; application explained in OTR Note circulaire n°001/2023/CG/CI/DLFC relative a l'application des dispositions de l'IRPP de la Loi de finances, exercice 2023","url":"https://www.otr.tg/index.php/fr/impots/reglementations-fiscales/code-general-des-impots/600-code-general-des-impots-livre-des-procedures-fiscales-mis-a-jour-2025/file.html"},"url":"https://afriref.dev/v1/tg/income-tax"}]},{"country":"TN","name":"Tunisia","currency":"TND","series":[{"id":"policy-rate","name":"BCT key policy rate (taux directeur)","description":"Taux d'intérêt directeur de la Banque Centrale de Tunisie — the rate on the BCT's main refinancing operations (appel d'offres à 7 jours), fixed by the Conseil d'Administration of the BCT under loi n° 2016-35 du 25 avril 2016 portant fixation du statut de la Banque Centrale de Tunisie. The Board holds roughly five statutory meetings a year, of which only some produce a monetary policy decision.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-07","source":{"name":"BCT — Communiqué de presse du Conseil d'Administration de la BCT, réunion du 30 décembre 2025 : « le Conseil d'Administration de la Banque Centrale de Tunisie a décidé d'abaisser le taux directeur de 50 points de base, le ramenant à 7%, à compter du 7 janvier 2026 »","url":"https://www.bct.gov.tn/bct/siteprod/actualites.jsp?id=1227"},"url":"https://afriref.dev/v1/tn/policy-rate"},{"id":"vat","name":"TVA standard rate","description":"Taxe sur la valeur ajoutée — taux général, first paragraph of Article 7 of the Code de la TVA (promulgated by loi n° 88-61 du 2 juin 1988), as last amended by the loi de finances pour l'année 2018.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-01-01","source":{"name":"Loi n° 2017-66 du 18 décembre 2017, portant loi de finances pour l'année 2018, Art. 43 §1 : « Est remplacé le taux de 18% prévu au premier paragraphe de l'article 7 du code de la taxe sur la valeur ajoutée par le taux de 19% » — JORT n° 101 du 19 décembre 2017 (traduction française pour information), p. 4274","url":"https://lake.jort.tn/journal-officiel/fr/2017/101.pdf"},"url":"https://afriref.dev/v1/tn/vat"},{"id":"minimum-wage","name":"SMIG — guaranteed inter-professional minimum wage (48-hour week, monthly)","description":"Salaire minimum interprofessionnel garanti (SMIG) — the statutory minimum wage for the NON-AGRICULTURAL private sector, fixed by decree under article 134-3 of the Code du travail (loi n° 66-27 du 30 avril 1966). 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Agriculture has a separate statutory minimum, the SMAG, set as a DAILY rate by a companion decree (see notes).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Décret n° 2026-67 du 30 avril 2026, fixant le salaire minimum interprofessionnel garanti dans les secteurs non agricoles régis par le code du travail — JORT n° 44 du 30 avril 2026 (13 dhoulkaâda 1447), p. 900","url":"https://lake.jort.tn/journal-officiel/ar/2026/044.pdf"},"url":"https://afriref.dev/v1/tn/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Jours fériés donnant lieu à congé, fixed by Décret Présidentiel n° 2021-223 du 7 décembre 2021 for personnel of the State, local authorities and public administrative establishments — the reference list for Tunisian public holidays. Calendar year 2026, with the Islamic movable feasts mapped to Gregorian dates.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Décret Présidentiel n° 2021-223 du 7 décembre 2021, fixant les jours fériés donnant lieu à congé au profit des personnels de l'Etat, des collectivités locales et des établissements publics à caractère administratif — JORT n° 113 du 7 décembre 2021, pp. 2889-2890 (art. 2 abroge le décret n° 2011-317 du 26 mars 2011)","url":"https://lake.jort.tn/journal-officiel/fr/2021/113.pdf"},"url":"https://afriref.dev/v1/tn/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Taux d'inflation — headline consumer price inflation, year-on-year percent, latest published month, from the Institut National de la Statistique (INS), the official producer of the Indice des prix à la consommation (IPC, base 100 = 2015).","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"INS Tunisie — Indice des prix à la consommation, Juin 2026 (publié le 05/07/2026) : « Au mois de juin 2026, le taux d'inflation a atteint le taux de 5,3% »","url":"https://www.ins.tn/publication/indice-des-prix-la-consommation-juin-2026"},"url":"https://afriref.dev/v1/tn/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate (IS) — general rate","description":"Impôt sur les sociétés (IS), taux général — first paragraph of Article 49 §I of the Code de l'impôt sur le revenu des personnes physiques et de l'impôt sur les sociétés (promulgated by loi n° 89-114 du 30 décembre 1989), as rewritten by Article 37 of the loi de finances pour l'année 2025.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-01-01","source":{"name":"Loi n° 2024-48 du 9 décembre 2024, portant loi de finances pour l'année 2025, Art. 37 §1 : « Le taux de l'impôt sur les sociétés, appliqué au bénéfice imposable arrondi au dinar inférieur, est fixé à 20% » — texte officiel (Ministère des Finances); traduction française au JORT n° 149 du 10 décembre 2024, pp. 3430-3431","url":"https://www.finances.gov.tn/sites/default/files/2024-12/LF2025.pdf"},"url":"https://afriref.dev/v1/tn/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets (IRPP)","description":"Barème de l'impôt sur le revenu des personnes physiques — the progressive annual scale at Article 44 §I of the Code de l'IRPP et de l'IS, as replaced by Article 36 of the loi de finances pour l'année 2025. 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Served as the statutory truth with full caveats.","free":false,"stale":false,"last_confirmed":"2026-07-15","effective_from":"1984-09-28","source":{"name":"Uganda Gazette Vol. LXXVII No. 39, 28 Sep 1984 — SI No. 38 of 1984, The Minimum Wages Order (ULII)","url":"https://ulii.org/akn/ug/officialGazette/government-gazette/1984-09-28/39/eng@1984-09-28"},"url":"https://afriref.dev/v1/ug/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays per the Public Holidays Act (Ch. 174) Schedule 2, plus one-off holidays declared by the President under s.2(2).","free":true,"stale":false,"last_confirmed":"2026-07-15","effective_from":"2026-01-01","source":{"name":"Public Holidays Act, Ch. 174 (ULII consolidated text) + 2026 s.2(2) declarations","url":"https://ulii.org/akn/ug/act/1965/23"},"url":"https://afriref.dev/v1/ug/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline consumer price inflation, year-on-year percent, latest published month, from the official statistics office.","free":false,"stale":false,"last_confirmed":"2026-07-16","effective_from":"2026-06-01","source":{"name":"Uganda Bureau of Statistics — Consumer Price Index June 2026 (monthly release)","url":"https://www.ubos.org/consumer-price-index-june-2026/"},"url":"https://afriref.dev/v1/ug/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"Standard/headline corporate income tax rate on resident company profits, from the national revenue authority or tax statute.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"1997-07-01","source":{"name":"Uganda Revenue Authority — Corporation tax (Income Tax Act, Cap. 340, Third Schedule — standard company rate)","url":"https://ura.go.ug/en/corporation-tax/"},"url":"https://afriref.dev/v1/ug/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national revenue authority.","free":false,"stale":false,"last_confirmed":"2026-07-17","effective_from":"2012-07-01","source":{"name":"Uganda Revenue Authority — PAYE rates (Income Tax Act, Cap. 340; resident individual monthly schedule)","url":"https://ura.go.ug/en/domestic-taxes/paye-rates/"},"url":"https://afriref.dev/v1/ug/income-tax"}]},{"country":"ZA","name":"South Africa","currency":"ZAR","series":[{"id":"policy-rate","name":"SARB repurchase (repo) rate","description":"The South African Reserve Bank's repurchase rate — the rate at which the SARB lends to commercial banks against eligible collateral, and the anchor for the prime lending rate (repo + 3.50pp). Set by the six-member Monetary Policy Committee under the SARB's constitutional mandate (s224 of the Constitution) and the South African Reserve Bank Act 90 of 1989; the MPC meets six times a year (January, March, May, July, September, November) and the new rate takes effect the day after the announcement.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-29","source":{"name":"SARB — Statement of the Monetary Policy Committee, 23 July 2026, delivered by Governor Lesetja Kganyago: 'Against this backdrop, the committee decided to keep the policy rate unchanged, at 7%.' (four members preferred the hold, two preferred a 25bp increase). Level itself set by the May 2026 MPC statement, effective 29 May 2026","url":"https://www.resbank.co.za/en/home/publications/publication-detail-pages/statements/monetary-policy-statements/2026/july"},"url":"https://afriref.dev/v1/za/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Value-Added Tax standard rate levied on the supply of goods and services by registered vendors and on imports, under the Value-Added Tax Act 89 of 1991 (s7(1)), administered by the South African Revenue Service. The rate is fixed by the Minister of Finance in the annual Budget and given effect by the Rates and Monetary Amounts and Amendment of Revenue Laws Act for that year.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2018-04-01","source":{"name":"SARS — Tax Rates: Value-Added Tax (page last updated 14 May 2026): 'VAT is levied at the standard rate of 15% on the supply of goods and services by registered vendors.' Statutory basis: s7(1) of the Value-Added Tax Act 89 of 1991; rate raised from 14% to 15% with effect from 1 April 2018","url":"https://www.sars.gov.za/tax-rates/value-added-tax/"},"url":"https://afriref.dev/v1/za/vat"},{"id":"minimum-wage","name":"National Minimum Wage (hourly)","description":"The National Minimum Wage under the National Minimum Wage Act 9 of 2018 — a statutory floor per ORDINARY HOUR WORKED (not a monthly or weekly figure), applying to all workers in South Africa subject to the Act's exclusions. Reviewed annually by the National Minimum Wage Commission and adjusted by the Minister of Employment and Labour under s6(5) of the Act by notice in the Government Gazette, conventionally effective 1 March.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-03-01","source":{"name":"Department of Employment and Labour, Government Notice No. R. 7083, Government Gazette No. 54075 (Regulation Gazette No. 11941) of 3 February 2026, signed 02/02/2026 by Ms N Meth MP, Minister of Employment and Labour, in terms of s6(5) of the National Minimum Wage Act No. 9 of 2018, amending Schedules 1 and 2 as published under Government Notice No. 52053 of 4 February 2025, binding from 1 March 2026 — Schedule 1 item 1: 'Subject to item 2, the national minimum wage is R30,23 for each ordinary hour worked.'","url":"https://www.gov.za/sites/default/files/gcis_document/202602/54075rg11941gon7083.pdf"},"url":"https://afriref.dev/v1/za/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays for calendar year 2026 under the Public Holidays Act 36 of 1994 — twelve statutory days listed in the Schedule to the Act, of which two (Good Friday and Family Day) are movable and tied to Easter. Section 2(1) provides that whenever a public holiday falls on a Sunday, the following Monday is a public holiday; s2A empowers the President to declare additional public holidays by proclamation in the Gazette.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"Public Holidays Act No. 36 of 1994, Schedule (twelve named days) read with s2(1) (Sunday-to-Monday rule) and s2A (Presidential proclamation of additional days) — official list published by the South African Government: 'whenever any public holiday falls on a Sunday, the Monday following on it shall be a public holiday'","url":"https://www.gov.za/about-sa/public-holidays"},"url":"https://afriref.dev/v1/za/public-holidays"},{"id":"cpi","name":"CPI inflation (headline, year-on-year)","description":"Headline consumer price inflation for all urban areas, year-on-year percent change, from Statistics South Africa's monthly statistical release P0141. Published around the middle of the month following the reference month, under the Statistics Act 6 of 1999.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Statistics South Africa — Statistical Release P0141, Consumer Price Index, June 2026 (embargoed until 22 July 2026 10:00; Statistician-General Risenga Maluleke): 'Annual consumer price inflation was 5,0% in June 2026, up from 4,5% in May 2026. The CPI increased by 0,7% month-on-month in June 2026.' Table B2, CPI headline year-on-year rates","url":"https://www.statssa.gov.za/publications/P0141/P0141June2026.pdf"},"url":"https://afriref.dev/v1/za/cpi"},{"id":"corporate-tax","name":"Corporate income tax rate","description":"The headline corporate income tax rate on the taxable income of resident companies, levied under the Income Tax Act 58 of 1962 and fixed each year by the Rates and Monetary Amounts and Amendment of Revenue Laws Act. Administered by SARS. South Africa taxes companies on a year-of-assessment basis aligned to the company's own financial year-end, so the applicable rate is identified by the date the year of assessment ENDS.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2023-03-31","source":{"name":"SARS — Tax Rates: Companies, Trusts and Small Business Corporations (SBC), Companies table (page last updated 26 February 2026, carrying the note '25 February 2026 – No changes'): years of assessment 1 April 2026 to 31 March 2027 — 27%; identical 27% rows for 1 April 2025 to 31 March 2026, 1 April 2024 to 31 March 2025 and 31 March 2023 to 31 March 2024","url":"https://www.sars.gov.za/tax-rates/income-tax/companies-trusts-and-small-business-corporations-sbc/"},"url":"https://afriref.dev/v1/za/corporate-tax"},{"id":"income-tax","name":"Personal income tax brackets","description":"Statutory personal income tax rate schedule for resident individuals under the Income Tax Act 58 of 1962, fixed annually by the Rates and Monetary Amounts and Amendment of Revenue Laws Act and published by SARS. South Africa's tax year for individuals runs 1 March to 28/29 February; the schedule below is the 2027 tax year (1 March 2026 – 28 February 2027), i.e. the year currently in progress. Seven marginal brackets from 18% to 45%, applied to ANNUAL taxable income in rand, with age-based rebates subtracted from the tax so computed.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-03-01","source":{"name":"SARS — Tax Rates: Rates of Tax for Individuals, table '2027 tax year (1 March 2026 – 28 February 2027)' (page last updated 17 March 2026), giving the seven brackets with cumulative amounts: 18% of taxable income to R245 100; 44 118 + 26% above 245 100; 79 998 + 31% above 383 100; 125 599 + 36% above 530 200; 185 215 + 39% above 695 800; 259 783 + 41% above 887 000; 666 339 + 45% above 1 878 600. Rebates and thresholds from the same page. Statutory basis: Appendix I to the Rates and Monetary Amounts and Amendment of Revenue Laws Act, Budget 2026 (25 February 2026)","url":"https://www.sars.gov.za/tax-rates/income-tax/rates-of-tax-for-individuals/"},"url":"https://afriref.dev/v1/za/income-tax"}]},{"country":"ZM","name":"Zambia","currency":"ZMW","series":[{"id":"policy-rate","name":"Bank of Zambia Policy Rate","description":"The Bank of Zambia Policy Rate — the key signal of the monetary policy stance, introduced 2 April 2012, set by the nine-member Monetary Policy Committee constituted under section 28(1) of the Bank of Zambia Act, 2022. The MPC meets in the second month of each quarter (February, May, August, November) and the decision is announced in an MPC Statement the day after the meeting. The Bank steers the overnight interbank rate within a corridor of +/- 1 percentage point around the Policy Rate.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-05-13","source":{"name":"Bank of Zambia — Monetary Policy Report, May 2026 (approved by the MPC on 12 May 2026, published pursuant to s.29(2) Bank of Zambia Act 2022), §1.5 Monetary Policy Decision: 'At its Meeting held on May 11-12, 2026, the Monetary Policy Committee (MPC) decided to reduce the Monetary Policy Rate by 25 basis points to 13.25 percent'; Appendix 'Monetary and Foreign Exchange Measures since April 2012' gives Date Implemented = May 13, 2026","url":"https://www.boz.zm/sites/default/files/2026-06/Monetary_Policy_Report_2026_Final.pdf"},"url":"https://afriref.dev/v1/zm/policy-rate"},{"id":"vat","name":"VAT standard rate","description":"Standard (prescribed) rate of Value Added Tax charged on taxable supplies and taxable importations under section 9 of the Value Added Tax Act, Chapter 331 of the Laws of Zambia, administered by the Zambia Revenue Authority. Section 9(3) fixes the prescribed rate at 17.5 per centum 'unless the Minister, by statutory order, determines a lower rate' — the operative 16% is such a ministerial order.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2008-04-01","source":{"name":"Zambia Revenue Authority — Practice Notes 2008 (Domestic Taxes Division), §5.6: 'STATUTORY INSTRUMENT NUMBER 14 OF 2008 — This amendment reduces the tax rate from seventeen and half per centum to sixteen per centum', and §5.1: SI No. 14 of 2008 'comes into effect on 1st April 2008'; current rate restated on the ZRA Tax Information page ('supplies that attract VAT at the prescribed standard rate 16%')","url":"https://www.zra.org.zm/wp-content/uploads/2020/01/practicenotes2008.pdf"},"url":"https://afriref.dev/v1/zm/vat"},{"id":"minimum-wage","name":"Statutory minimum wages by category (no single national rate)","description":"Zambia has NO single national minimum wage. Under section 106 of the Employment Code Act, 2019 (Act No. 3 of 2019) the Minister of Labour and Social Security fixes minimum wages and conditions of employment by Statutory Instrument for separate classes of worker — a General Order, a Shop Workers Order, a Domestic Workers Order, and sector orders (e.g. truck and bus drivers). Each order sets a schedule of numbered categories with an hourly and a monthly minimum BASIC pay, plus statutory allowances on top. The orders do not apply to civil servants, local-authority employees, management, unionised employees covered by collective bargaining, or anyone whose terms are already more favourable.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-01-01","source":{"name":"Statutory Instruments No. 48, 49 and 50 of 2023 made under s.106 Employment Code Act 2019 (Supplement to the Republic of Zambia Government Gazette dated Friday, 24th November 2023, pp. 293-308; signed B. M. Tambatamba, Minister of Labour and Social Security, Lusaka, 20 November 2023; all three commence 1 January 2024) — SI 48 (General) scanned text published by the Ministry of Labour and Social Security; SI 49 and SI 50 gazette text via ZambiaLII","url":"https://www.mlss.gov.zm/wp-content/uploads/2023/12/IS-NO.48-1.pdf"},"url":"https://afriref.dev/v1/zm/minimum-wage"},{"id":"public-holidays","name":"Public holidays","description":"Public holidays observed throughout Zambia in calendar year 2026 — the statutory days listed in the Schedule to the Public Holidays Act, Chapter 272 of the Laws of Zambia (s.2(1)), plus days declared under s.3 by statutory notice. Section 2(2): whenever a day mentioned in the Schedule falls on a Sunday, the following Monday is observed as a public holiday.","free":true,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-01-01","source":{"name":"The Public Holidays Act, Chapter 272 of the Laws of Zambia (Acts No. 14 of 1964; 59 of 1965; 23 of 1967; 50 of 1967; 33 of 1968; 14 of 1975; 12 of 1983; 23 of 1987; Government Notice 497 of 1964) — s.2(1) and (2) and the Schedule, as published by the National Assembly of Zambia / Ministry of Legal Affairs","url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/Public%20Holidays%20Act.pdf"},"url":"https://afriref.dev/v1/zm/public-holidays"},{"id":"cpi","name":"CPI inflation (year-on-year)","description":"Headline annual (year-on-year) consumer price inflation for the latest reference month, published by the Zambia Statistics Agency (ZamStats) in 'The Monthly' bulletin under section 7(2)(n) of the Statistics Act No. 13 of 2018. The bulletin is released on the LAST THURSDAY of the reference month itself, so Zambia's CPI is published within the month it measures.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2026-06-01","source":{"name":"Zambia Statistics Agency — The Monthly, Volume 279, June 2026 (foreword signed Sheila S. Mudenda, Statistician General, 25th June 2026): 'Year-on-Year Inflation Rate for June 2026 at 6.5 percent — Annual inflation for June 2026 was recorded at 6.5 percent from 6.6 percent recorded in May 2026'","url":"https://www.zamstats.gov.zm/wp-content/uploads/2026/06/Vol-279-of-2026-The-Monthly-June.pdf"},"url":"https://afriref.dev/v1/zm/cpi"},{"id":"corporate-tax","name":"Company income tax standard rate","description":"Standard (headline) rate of income tax on the business income of a company, set in paragraph 3(1)(b) of the Charging Schedule to the Income Tax Act, Chapter 323 of the Laws of Zambia, administered by the Zambia Revenue Authority. Zambia's charge year runs 1 January to 31 December. Rates are amended annually by an Income Tax (Amendment) Act enacted in December and commencing 1 January.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2022-01-01","source":{"name":"The Income Tax (Amendment) Act, 2021 — Act No. 43 of 2021 (assented/enacted 30 December 2021; s.1(2): 'This Act shall come into operation on 1st January, 2022'), s.11(c): the Charging Schedule is amended 'in paragraph 3 (1) — (i) in item (b), by the deletion of the word \"thirty-five\" and the substitution therefor of the word \"thirty\"'","url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20-%20The%20Income%20Tax%20Amendment-%202021.pdf"},"url":"https://afriref.dev/v1/zm/corporate-tax"},{"id":"income-tax","name":"Personal income tax (PAYE) bands","description":"Statutory rate schedule for individuals in Charging Schedule paragraph 2(1) of the Income Tax Act, Chapter 323 of the Laws of Zambia, operated by employers as Pay As You Earn (PAYE) and administered by the Zambia Revenue Authority. The Act states the bands ANNUALLY; ZRA's monthly PAYE tables are these figures divided by twelve. Tax deducted must be remitted to ZRA by the 10th of the following month.","free":false,"stale":false,"last_confirmed":"2026-07-24","effective_from":"2024-01-01","source":{"name":"The Income Tax (Amendment) Act, 2023 — Act No. 22 of 2023 (enacted 26 December 2023; s.1(2): 'This Act shall come into operation on 1st January, 2024'), s.11(a) amending Charging Schedule paragraph 2(1): exempt threshold raised to sixty-one thousand two hundred Kwacha; 20% to K85,200; 30% to K110,400; thirty-seven percent per annum on the balance above K110,400","url":"https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20No.%2022%20of%202023,%20The%20Income%20Tax%20(Amendment).pdf"},"url":"https://afriref.dev/v1/zm/income-tax"}]}],"disclaimer":"Independent service, not affiliated with any government. Verify against the cited official source before legal or financial use."}