afriref › Income tax rates
Income tax rates 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 | Income tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Algeria | 0–35% across 6 bands | 2022-01-01 | 2026-07-24 | Loi n° 21-16 du 25 Joumada El Oula 1443 correspondant au 30 décembre… |
| Angola | 0–25% across 11 bands | 2026-01-01 | 2026-08-07 | Lei n.º 14/25, de 30 de Dezembro — Lei que Aprova o Orçamento Geral… |
| Benin | 0–30% across 5 bands | 2022-01-01 | 2026-07-20 | Article 125, Code General des Impots 2026 - Loi n. 2021-15 du 23… |
| Botswana | 0–27.5% across 6 bands | 2026-07-01 | 2026-07-24 | BURS — Tax Table and Guidance Notes (for Employee's Income)… |
| Burkina Faso | 0–25% across 7 bands | 2018-01-01 | 2026-07-20 | Code general des impots du Burkina Faso, art. 112 (Livre 1, Titre 4 -… |
| Cameroon | 10–35% across 4 bands | 2015-01-01 | 2026-07-20 | Direction Generale des Impots (MINFI), 'Impot sur le revenu des… |
| Central African Republic | 0–40% across 5 bands | 2017-01-01 | 2026-07-20 | Code General des Impots de la Republique Centrafricaine, Article 86… |
| Chad | 0–30% across 4 bands | 2018-01-01 | 2026-07-20 | Code General des Impots du Tchad, article 1-IV (bareme progressif sur… |
| Côte d'Ivoire | 0–32% across 6 bands | 2024-01-01 | 2026-07-17 | DGI Côte d'Ivoire — Ordonnance n°2023-719 du 13 septembre 2023… |
| Democratic Republic of the Congo | 3–40% across 4 bands | 2020-01-01 | 2026-08-07 | Loi n° 23/053 du 30 novembre 2023 relative à l'impôt sur les sociétés… |
| Egypt | 0–27.5% across 7 bands | 2024-02-21 | 2026-07-17 | Egyptian Tax Authority — Income Tax Law No. 91 of 2005 as amended… |
| Equatorial Guinea | 0–25% across 5 bands | 2025-01-01 | 2026-09-11 | Ley núm. 1/2024, de 19 de noviembre, Ley General Tributaria de la… |
| Eswatini | no single figure — Eswatini | 2013-07-01 | 2026-07-24 | The Income Tax (Amendment) Act, 2023 (Act No. 20 of 2023), section 39… |
| Ethiopia | 0–35% across 6 bands | 2025-07-07 | 2026-07-17 | Ministry of Justice — Federal Income Tax Proclamation No. 979/2016… |
| Gabon | 0–35% across 8 bands | 2009-01-22 | 2026-08-07 | Code General des Impots gabonais, art. 174 (bareme de l'IRPP), as in… |
| Ghana | 0–35% across 7 bands | 2025-01-01 | 2026-07-17 | Ghana Revenue Authority — graduated income tax schedule (Income Tax… |
| Kenya | 10–35% across 5 bands | 2023-07-01 | 2026-07-17 | Kenya Revenue Authority — Pay As You Earn (PAYE) individual tax bands… |
| Lesotho | no single figure — Lesotho | 2026-04-01 | 2026-07-24 | Legal Notice No. 24 of 2026, Income Tax (Amendment of Monetary… |
| Mali | 0–40% across 7 bands | 2007-01-01 | 2026-07-20 | Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots… |
| Mauritius | 0–20% across 3 bands | 2025-07-01 | 2026-07-24 | Income Tax Act 1995 (Consolidated up to May 2026), FIRST SCHEDULE… |
| Morocco | 0–37% across 6 bands | 2025-01-01 | 2026-07-17 | Direction Générale des Impôts — Code Général des Impôts 2026, Article… |
| Mozambique | 10–32% across 5 bands | 2026-01-01 | 2026-08-07 | Código do IRPS, Artigo 54 (Taxas gerais) — aprovado pela Lei n.º… |
| Namibia | 0–37% across 7 bands | 2024-03-01 | 2026-07-24 | Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(a)… |
| Niger | 1–35% across 9 bands | 2010-01-01 | 2026-07-20 | Code Général des Impôts du Niger, art. 66 (barème progressif mensuel… |
| Nigeria | 0–25% across 6 bands | 2026-01-01 | 2026-07-17 | Nigeria Tax Act 2025 (Act No. 7), Fourth Schedule — Nigeria Revenue… |
| Republic of the Congo | 0–30% across 5 bands | 2026-01-01 | 2026-07-20 | Loi n° 42 du 31 décembre 2025 (styled 42-2025 by convention; the JO… |
| Rwanda | 0–30% across 4 bands | 2023-01-01 | 2026-07-17 | Rwanda Revenue Authority — Personal Income Tax (Income Tax Law nº… |
| Senegal | 0–43% across 7 bands | 2022-05-27 | 2026-07-17 | Direction Générale des Impôts et des Domaines (DGID) — barème de… |
| South Africa | 18–45% across 7 bands | 2026-03-01 | 2026-07-24 | SARS — Tax Rates: Rates of Tax for Individuals, table '2027 tax year… |
| Tanzania | 0–30% across 5 bands | 2022-07-01 | 2026-07-17 | Tanzania Revenue Authority — PAYE individual income tax rates (Income… |
| Togo | 0–35% across 8 bands | 2023-01-01 | 2026-07-20 | Loi n°2018-024 portant Code General des Impots, Article 74, as… |
| Tunisia | 0–40% across 8 bands | 2025-01-01 | 2026-07-24 | Loi n° 2024-48 du 9 décembre 2024, portant loi de finances pour… |
| Uganda | 0–40% across 5 bands | 2012-07-01 | 2026-09-07 | Uganda Revenue Authority — PAYE rates (Income Tax Act, Cap. 340… |
| Zambia | 0–37% across 4 bands | 2024-01-01 | 2026-07-24 | The Income Tax (Amendment) Act, 2023 — Act No. 22 of 2023 (enacted 26… |
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.