afriref › Corporate tax rate
Corporate tax rate across 34 African countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | Corporate tax rate | In force from | Last verified | Source |
|---|---|---|---|---|
| Algeria | 26 percent | 2015-07-23 | 2026-07-24 | Ordonnance n° 15-01 du 7 Chaoual 1436 correspondant au 23 juillet… |
| Angola | 25 percent | 2020-08-19 | 2026-07-24 | Lei n.º 26/20, de 20 de Julho — Lei que altera o Código do Imposto… |
| Benin | 30 percent | 2022-01-01 | 2026-07-20 | Article 46, Code General des Impots 2026 - Loi n. 2021-15 du 23… |
| Botswana | 24.5 percent | 2026-07-01 | 2026-07-24 | Income Tax Act, 2026 (No. 13 of 2026), Schedule 1 Part I para 3: 'The… |
| Burkina Faso | 27.5 percent | 2018-01-01 | 2026-07-20 | Code general des impots du Burkina Faso, art. 87 (Livre 1, Titre 3 -… |
| Cameroon | 33 percent | 2015-01-01 | 2026-07-20 | Direction Generale des Impots (MINFI), Fiche technique 'Principaux… |
| Central African Republic | 30 percent | 2017-01-01 | 2026-07-20 | Code General des Impots de la Republique Centrafricaine, Article 133… |
| Chad | 30 percent | 2024-01-01 | 2026-07-20 | Loi n°031/PT/2023 du 29 decembre 2023 portant Loi de Finances pour… |
| Côte d'Ivoire | 25 percent | 2007-12-28 | 2026-08-07 | Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte… |
| Democratic Republic of the Congo | 30 percent | 2019-01-01 | 2026-08-07 | Loi n° 23/053 du 30 novembre 2023 relative à l'impôt sur les sociétés… |
| Egypt | 22.5 percent | 2015-01-01 | 2026-07-17 | Egyptian Tax Authority — Income Tax Law No. 91 of 2005 (standard CIT… |
| Equatorial Guinea | 25 percent | 2025-01-01 | 2026-08-07 | Ley General Tributaria (Ley núm. 1/2024, de 19 de noviembre) —… |
| Eswatini | 25 percent | 2024-07-01 | 2026-07-24 | The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), assented… |
| Ethiopia | 30 percent | 2016-07-08 | 2026-07-17 | Ministry of Justice — Federal Income Tax Proclamation No. 979/2016… |
| Gabon | 30 percent | 2013-01-08 | 2026-08-07 | Code Général des Impôts gabonais, art. 16 (taux de l'impôt sur les… |
| Ghana | 25 percent | 2016-01-01 | 2026-07-17 | Ghana Revenue Authority — Corporate Income Tax (Income Tax Act, 2015… |
| Kenya | 30 percent | 2021-01-01 | 2026-08-05 | Kenya Revenue Authority — Corporation Tax (Income Tax Act, Cap 470) |
| Lesotho | 25 percent | 2007-04-01 | 2026-07-24 | Income Tax Act 1993 (Act No. 9 of 1993), Third Schedule (section 10)… |
| Mali | 30 percent | 2012-01-01 | 2026-08-07 | Code Général des Impôts (Loi n°06-067 du 29 décembre 2006), Article… |
| Mauritius | 15 percent | 2010-07-01 | 2026-07-24 | Income Tax Act 1995 (Consolidated up to May 2026), section 4(1)(b)… |
| Morocco | 20 percent | 2026-01-01 | 2026-07-17 | Direction Générale des Impôts — Code Général des Impôts 2026, Article… |
| Mozambique | 32 percent | 2008-01-01 | 2026-07-24 | Regulamento do Código do IRPC, aprovado pelo Decreto n.º 9/2008, de… |
| Namibia | 30 percent | 2025-01-01 | 2026-07-24 | Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(b)… |
| Niger | 30 % | 2010-01-01 | 2026-07-20 | Code Général des Impôts du Niger, art. 27 ('Le taux de l'impôt sur… |
| Nigeria | 30 percent | 2026-01-01 | 2026-07-17 | Nigeria Tax Act 2025 (Act No. 7), companies income tax — Nigeria… |
| Republic of the Congo | 28 percent | 2026-01-01 | 2026-07-20 | Loi n° 42 du 31 décembre 2025 (styled 42-2025 by convention; the JO… |
| Rwanda | 28 percent | 2024-01-01 | 2026-07-17 | Rwanda Revenue Authority — Corporate Income Tax (Income Tax Law nº… |
| Senegal | 30 percent | 2013-01-01 | 2026-07-17 | Direction Générale des Impôts et des Domaines (DGID) — Impôt sur les… |
| South Africa | 27 percent | 2023-03-31 | 2026-07-24 | SARS — Tax Rates: Companies, Trusts and Small Business Corporations… |
| Tanzania | 30 percent | 2004-07-01 | 2026-07-17 | Tanzania Revenue Authority — Corporation Tax (Income Tax Act, Cap 332) |
| Togo | 27 percent | 2019-01-01 | 2026-07-20 | Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots… |
| Tunisia | 20 percent | 2024-01-01 | 2026-07-24 | Loi n° 2024-48 du 9 décembre 2024, portant loi de finances pour… |
| Uganda | 30 percent | 1997-07-01 | 2026-07-17 | Uganda Revenue Authority — Corporation tax (Income Tax Act, Cap. 340… |
| Zambia | 30 percent | 2022-01-01 | 2026-07-24 | The Income Tax (Amendment) Act, 2021 — Act No. 43 of 2021… |
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