Africa
Currency
MRU
Corporate Tax
25%
Personal Income Tax
40%
VAT / GST
16%
Standard 25%; mining and petroleum concession-based.
Top rate 40% above MRU 1.2m/year; 0-40% scale.
Standard 16%.
Dividends
10%
Interest
14%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNSS ~14% (employer ~10% + employee ~4%).
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
Mining and petroleum (production sharing). OHADA and AMU rules apply.
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