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VAT 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.

CountryVAT rateIn force fromLast verifiedSource
Algeria19 percent2017-01-012026-07-24Direction Générale des Impôts — Code des taxes sur le chiffre…
Angola14 percent2019-10-012026-07-24Código do IVA, Artigo 19.º (Taxas do imposto), redacção dada pela Lei…
Benin18 percent2022-01-012026-07-20Article 241, Code General des Impots 2026 - Loi n. 2021-15 du 23…
Botswana14 percent2023-04-012026-08-10Value Added Tax Act, 2026 (No. 15 of 2026), s 7(2): 'The rate of VAT…
Burkina Faso18 percent2018-01-012026-07-20Code general des impots du Burkina Faso, art. 317 (Livre 2, Titre 1…
Cameroon19.25 percent2005-01-012026-07-20Direction Generale des Impots (MINFI), fiche 'La Taxe sur la Valeur…
Central African Republic19 percent2019-01-012026-07-20Code General des Impots de la Republique Centrafricaine, Article 257…
Chad17.5 percent2024-01-012026-07-20Loi n°031/PT/2023 du 29 decembre 2023 portant Loi de Finances pour…
Côte d'Ivoire18 percent2003-07-072026-08-07Direction Générale des Impôts (DGI) — « Impôts et taxes en Côte…
Democratic Republic of the Congo16 percent2012-01-012026-07-24Code des Impôts (édition 2023), Livre I, IIIème Partie, Section 2 «…
Egypt14 percent2017-07-012026-07-15VAT Law No. 67 of 2016, Article 3 (Egyptian Tax Authority official…
Equatorial Guinea15 percent2005-01-012026-08-05Republica de Guinea Ecuatorial, Ministerio de Hacienda, Planificacion…
Eswatini15 percent2018-08-012026-07-24Eswatini Revenue Service — 'Eswatini VAT' (official ERS taxpayer…
Ethiopia15 percent2024-08-212026-07-15Value Added Tax Proclamation No. 1341/2024, Article 8(2) — Ministry…
Gabon18 percent2026-01-012026-08-07Code General des Impots gabonais, art. 221 (taux de la TVA), as…
Ghana15 percent2026-01-012026-08-05Ghana Revenue Authority — VAT (Value Added Tax Act, 2025, Act 1151)
Kenya16 percent2021-01-012026-08-05Kenya Revenue Authority
Lesotho15 percent2018-04-012026-07-24Legal Notice No. 27 of 2018, Value Added Tax (Amendment) Regulations…
Mali18 percent2007-01-012026-07-20Loi n deg 06-067 du 29 decembre 2006 portant Code General des Impots…
Mauritius15 percent2002-07-012026-07-24Value Added Tax Act (Consolidated Version up to May 2026), section 10…
Morocco20 percent1996-01-012026-07-15Direction Générale des Impôts — Code Général des Impôts 2026, Article…
Mozambique16 percent2023-01-012026-07-24República de Moçambique, Ministério da Economia e Finanças — 'Pacote…
Namibia15 percent2000-11-272026-07-24Value-Added Tax Act 10 of 2000 (GG 2337), section 6(1) — 'calculated…
Niger19 %2000-06-212026-07-20Code Général des Impôts du Niger, art. 226 (taux normal 19%; taux…
Nigeria7.5 percent2020-02-012026-07-14Nigeria Tax Act 2025 (Act No. 7), Section 148 — Nigeria Revenue…
Republic of the Congo18 percent1997-05-122026-08-07Loi n° 12-97 du 12 mai 1997 portant institution de la Taxe sur la…
Rwanda18 percent2023-09-142026-07-15Law nº 049/2023 establishing VAT, Article 4 (Official Gazette n°…
Senegal18 percent2013-01-012026-07-15Direction Générale des Impôts et des Domaines (DGID) — Fiscalité /…
South Africa15 percent2018-04-012026-07-24SARS — Tax Rates: Value-Added Tax (page last updated 14 May 2026)…
Tanzania18 percent2009-07-012026-08-03The Finance Act, 2009 (Act No. 14 of 2009), PART VIII - Amendment of…
Togo18 percent2019-01-012026-07-20Loi n°2018-024 du 21 decembre 2018 portant Code General des Impots…
Tunisia19 percent2018-01-012026-07-24Loi n° 2017-66 du 18 décembre 2017, portant loi de finances pour…
Uganda18 percent2005-07-012026-08-07Value Added Tax (Rate of Tax) Order, 2006 (SI 2006 No. 29), para 3 —…
Zambia16 percent2008-04-012026-07-24Zambia Revenue Authority — Practice Notes 2008 (Domestic Taxes…

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