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