Africa Business Tax Rates (2026)
Africa's major business hubs, from Mauritius and Rwanda to Nigeria, Kenya and South Africa.
Countries covered
17
Average corporate rate
26.1%
Lowest / highest
15% / 30%
Mauritius / Ethiopia
| Country | Corporate tax | Top income tax | VAT / GST | Capital gains |
|---|---|---|---|---|
 Algeria | 26% | 35% | 19% | 15% |
 Botswana | 24.5% | 27.5% | 14% | 25% |
 Egypt | 22.5% | 22.5% | 14% | 0% |
 Ethiopia | 30% | 35% | 15% | 15% |
 Ghana | 25% | 35% | 15% | 25% |
 Ivory Coast | 25% | 32% | 18% | 17% |
 Kenya | 30% | 30% | 16% | 5% |
 Mauritius | 15% | 35% | 15% | 0% |
 Morocco | 20% | 38% | 20% | 20% |
 Namibia | 30% | 37% | 15% | 0% |
 Nigeria | 30% | 24% | 7.5% | 10% |
 Rwanda | 28% | 30% | 18% | 10% |
 Senegal | 30% | 43% | 18% | 43% |
 South Africa | 27% | 45% | 16% | 18% |
 Tanzania | 30% | 30% | 18% | 10% |
 Tunisia | 20% | 35% | 19% | 0% |
 Uganda | 30% | 40% | 18% | 40% |