Africa
Currency
MGA
Corporate Tax
20%
Personal Income Tax
20%
VAT / GST
20%
Standard 20%.
Top rate 20% above MGA 120m/year; 0-20% scale.
Standard 20%.
Dividends
10%
Interest
15%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNAPS ~13% (employer ~6% + employee ~7%).
Capital Gains Tax
Included in income
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Free Zones (EPZ) enjoy 0% CIT for first 5 years. Tourism and mining incentives.
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