afriref › VAT registration threshold
VAT registration threshold 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 | VAT registration threshold | In force from | Last verified | Source |
|---|---|---|---|---|
| Algeria | 8000000 DZD | 2022-01-01 | 2026-08-10 | Code des impôts directs et taxes assimilées (CIDTA), art. 282 ter, as… |
| Angola | 25000000 AOA | 2023-12-28 | 2026-08-10 | Código do Imposto sobre o Valor Acrescentado (aprovado pela Lei n.º… |
| Benin | 50000000 XOF | 2022-03-03 | 2026-08-10 | Arrêté N° 529-c/MEF/DC/SGM/DGI/DLC/054SGG22 du 03 mars 2022 fixant le… |
| Botswana | 500000 BWP | 2015-04-01 | 2026-08-10 | Value Added Tax Act (Cap 50:03), registration threshold of P500,000… |
| Burkina Faso | 50000000 XOF | 2018-01-01 | 2026-08-10 | Code général des impôts du Burkina Faso (Loi n°058-2017/AN du 20… |
| Cameroon | 50000000 XAF | 2012-01-01 | 2026-08-10 | Code Général des Impôts, édition officielle 2024 (DGI Cameroun), art… |
| Central African Republic | 30000000 XAF | 2017-01-01 | 2026-08-10 | Code Général des Impôts 2017, édition officielle mise à jour… |
| Chad | 50000000 XAF | 2018-01-01 | 2026-08-10 | Code Général des Impôts 2025 (Ministère des Finances et du Budget… |
| Côte d'Ivoire | 200000000 XOF | 2021-01-08 | 2026-08-10 | Code général des Impôts (CI), art. 347, threshold set by art. 33 of… |
| Democratic Republic of the Congo | 80000000 CDF | 2013-02-23 | 2026-08-10 | Ordonnance-loi n° 10/001 du 20 août 2010 portant institution de la… |
| Egypt | 500000 EGP | 2016-09-08 | 2026-08-08 | Egyptian Tax Authority official guideline PDF (eta.gov.eg)… |
| Equatorial Guinea | no single figure — why | 2005-01-01 | 2026-08-10 | Ley núm. 4/2004, de 28 de octubre, Reguladora del Sistema Tributario… |
| Eswatini | 900000 SZL | 2024-04-01 | 2026-08-10 | Value Added Tax Act, 2011 (Act 12 of 2011), s.6(1): a person shall… |
| Ethiopia | 2000000 ETB | 2024-08-21 | 2026-08-10 | Value Added Tax Proclamation No. 1341/2024 (የተጨማሪ እሴት ታክስ አዋጅ ቁጥር… |
| Gabon | 60000000 XAF | 2020-07-17 | 2026-08-10 | Code général des impôts du Gabon (édition 2022, texte consolidé)… |
| Ghana | 750000 GHS | 2026-01-01 | 2026-08-08 | Value Added Tax Act, 2025 (Act 1151), official scanned gazette text… |
| Kenya | 5000000 KES | 2013-09-02 | 2026-07-31 | Value Added Tax Act No. 35 of 2013, section 34, official text at… |
| Lesotho | 2000000 LSL | 2025-04-25 | 2026-08-10 | Value Added Tax Act 2001 (Act 9 of 2001), s.17: "(1) A person who is… |
| Mali | 50000000 XOF | 2017-01-01 | 2026-08-10 | Article 192, Code Général des Impôts du Mali (Loi n°06-067 du 29… |
| Mauritius | 3000000 MUR | 2025-10-01 | 2026-08-10 | Value Added Tax Act 1998, s.15(1) read with the Sixth Schedule, as… |
| Morocco | 500000 MAD | 2023-01-01 | 2026-08-08 | Official CGI 2024 consolidated PDF (marocpme.gov.ma, government… |
| Mozambique | no single figure — why | 2026-01-01 | 2026-08-10 | Lei n.º 10/2025, de 29 de Dezembro (Boletim da República n.º 248, I… |
| Namibia | 1000000 NAD | 2024-10-01 | 2026-08-10 | Value-Added Tax Act 10 of 2000, s.15(1)(b) as substituted by s.3 of… |
| Niger | 50000000 XOF | 2012-06-20 | 2026-08-12 | Art. 328 Code Général des Impôts du Niger (Loi n° 2012-37 du 20 juin… |
| Nigeria | 100000000 NGN | 2026-01-01 | 2026-08-08 | Nigeria Tax Administration Act 2025, official gazette PDF (hosted by… |
| Republic of the Congo | 100000000 XAF | 2026-01-01 | 2026-08-10 | Loi n°42 du 31 décembre 2025 portant loi de finances pour l'année… |
| Rwanda | 20000000 RWF | 2023-03-31 | 2026-08-10 | Law nº 020/2023 of 31/03/2023 on tax procedures (Official Gazette nº… |
| Senegal | no single figure — why | — | 2026-08-10 | Code général des impôts (Loi n° 2012-31 du 31 décembre 2012, as… |
| South Africa | 2300000 ZAR | 2026-04-01 | 2026-07-31 | SARS - Register for VAT: compulsory registration applies 'where the… |
| Tanzania | 200000000 TZS | 2023-07-01 | 2026-08-08 | GN No. 448Y of 30/6/2023 on TRA's website: 'The principal Regulations… |
| Togo | 100000000 XOF | 2025-01-01 | 2026-08-10 | Art. 177 CGI (Loi n° 2018-024 du 20 novembre 2018 portant Code… |
| Tunisia | no single figure — why | — | 2026-08-10 | Code de la taxe sur la valeur ajoutée (promulgated by loi n° 88-61 du… |
| Uganda | 300000000 UGX | 2026-07-01 | 2026-08-08 | EY Global Tax News, 'Uganda issues Tax Amendment Acts for 2026'… |
| Zambia | 800000 ZMW | 2013-01-01 | 2026-08-10 | Value Added Tax Act, Chapter 331 of the Laws of Zambia, s.28… |
4 of these 34 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.