afriref › Withholding tax rates
Withholding 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 | Withholding tax rates | In force from | Last verified | Source |
|---|---|---|---|---|
| Algeria | 10–30% across 4 withholding taxes — no single rate | 2023-01-01 | 2026-08-11 | DGI - Fiscalité des entreprises étrangères (CIDTA art. 150, 156-157)… |
| Angola | 6.5–15% across 8 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Código do Imposto sobre a Aplicação de Capitais (DLP 2/14), art… |
| Benin | 5–20% across 4 withholding taxes — no single rate | 2024-01-01 | 2026-08-10 | Benin, Code general des impots (edition 2025, official consolidation… |
| Botswana | 3–15% across 9 withholding taxes — no single rate | 2026-07-01 | 2026-09-09 | Income Tax Act, 2026 (Act No. 13 of 2026), Supplement A, Botswana… |
| Burkina Faso | 12.5–25% across 4 withholding taxes — no single rate | 2023-01-01 | 2026-08-10 | Burkina Faso, Code general des impots (edition 2023): art. 140 - 'le… |
| Cameroon | 15–16.5% across 4 withholding taxes — no single rate | — | 2026-09-21 | République du Cameroun, Code Général des Impôts - Édition 2024… |
| Central African Republic | 15% across 4 withholding taxes — no single rate | 2017-01-01 | 2026-09-09 | Code general des impots 2017, edition officielle mise a jour 2023… |
| Chad | 12.5–18% across 5 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | Loi n 008/AN/SENAT/2025 du 26 decembre 2025 portant Loi de finances… |
| Côte d'Ivoire | 15–20% across 4 withholding taxes — no single rate | — | 2026-09-15 | DGI Cote d'Ivoire, 'Impots et taxes en Cote d'Ivoire': IRVM (art. 180… |
| Democratic Republic of the Congo | 14–20% across 4 withholding taxes — no single rate | 2026-01-01 | 2026-08-26 | Ordonnance-loi n° 69/009 du 10 fevrier 1969 relative aux impots… |
| Egypt | 5–20% across 5 withholding taxes — no single rate | — | 2026-08-12 | Income Tax Law promulgated by Law No. 91 of 2005 (Ministry of Finance… |
| Equatorial Guinea | 10–15% across 5 withholding taxes — no single rate | 2025-01-01 | 2026-09-14 | Oficina de Informacion y Prensa de Guinea Ecuatorial… |
| Eswatini | 15% across 9 withholding taxes — no single rate | 2024-07-01 | 2026-08-10 | Income Tax Order, 1975 (consolidated text, WIPO Lex: s 21(2) 'The… |
| Ethiopia | 10–15% across 4 withholding taxes — no single rate | 2025-07-08 | 2026-08-26 | Federal Income Tax Proclamation No. 979/2016 as amended by Income Tax… |
| Gabon | 20% across 4 withholding taxes — no single rate | 2021-01-01 | 2026-08-10 | Code general des impots du Gabon, edition 2022 (compilation… |
| Ghana | 8–20% across 4 withholding taxes — no single rate | 2015-09-01 | 2026-08-10 | Ghana Revenue Authority - Withholding Tax: non-resident rates table -… |
| Kenya | 15–20% across 4 withholding taxes — no single rate | — | 2026-08-10 | KRA - Withholding Tax (rates table for non-resident persons)… |
| Lesotho | 0–25% across 8 withholding taxes — no single rate | — | 2026-08-10 | RSL Income Tax Public Ruling Issue 1 - Withholding Taxes (Income Tax… |
| Mali | 10–18% across 4 withholding taxes — no single rate | — | 2026-08-10 | Mali, Code general des impots (DGI official online text… |
| Mauritius | 0–15% across 4 withholding taxes — no single rate | — | 2026-09-16 | MRA - Tax Deduction at Source Guide (October 2025), rate table… |
| Morocco | 10–11.25% across 4 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | CGI art. 19-IV-B, art. 73 and art. 247-XXXVII-C (dividend trajectory… |
| Mozambique | 10–20% across 12 withholding taxes — no single rate | 2026-01-01 | 2026-08-12 | Autoridade Tributaria de Mocambique FAQ (rendimentos de nao… |
| Namibia | 10–25% across 6 withholding taxes — no single rate | 2016-06-21 | 2026-09-16 | NamRA brochure 'Withholding Tax on Services' (covers all four… |
| Niger | 0–20% across 7 withholding taxes — no single rate | 2025-01-01 | 2026-08-10 | Ordonnance n° 2024-59 du 31 decembre 2024 portant loi de finances… |
| Nigeria | 10–15% across 5 withholding taxes — no single rate | 2025-01-01 | 2026-08-12 | Deduction of Tax at Source (Withholding) Regulations 2024, Federal… |
| Republic of the Congo | 15–20% across 4 withholding taxes — no single rate | 2026-01-01 | 2026-10-01 | Loi n° 42-2025 du 31 decembre 2025 portant loi de finances pour… |
| Rwanda | 15% across 4 withholding taxes — no single rate | 2022-10-28 | 2026-08-10 | Law no 027/2022 of 20/10/2022 establishing taxes on income (Official… |
| Senegal | 10–20% across 4 withholding taxes — no single rate | 2022-05-27 | 2026-08-10 | Senegal, Code general des impots (annotated consolidation, January… |
| South Africa | 15–20% across 4 withholding taxes — no single rate | 2017-02-22 | 2026-07-31 | SARS, per-tax pages: Dividends Tax - 'The rate of Dividends Tax… |
| Tanzania | 5–15% across 5 withholding taxes — no single rate | — | 2026-08-12 | Income Tax Act [CAP. 332 R.E. 2019] (United Republic of Tanzania)… |
| Togo | 0–20% across 7 withholding taxes — no single rate | 2019-01-01 | 2026-08-10 | Office Togolais des Recettes - Code General des Impots & Livre des… |
| Tunisia | 10–25% across 6 withholding taxes — no single rate | 2021-01-01 | 2026-09-17 | Ministère des Finances (Tunisie), « Système fiscal tunisien — Aperçu… |
| Uganda | 15% across 4 withholding taxes — no single rate | — | 2026-08-10 | URA - A simplified Guide to Withholding Tax: 'Tax is imposed on every… |
| Zambia | 0–20% across 10 withholding taxes — no single rate | 2026-01-01 | 2026-08-10 | ZRA Practice Note No. 1/2026 (commentary on the 2025 amendment acts… |
34 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.