Africa
Currency
XAF
Corporate Tax
28%
Personal Income Tax
33%
VAT / GST
15.6%
Standard 28% (reduced from 30% in 2024); oil sector special.
Top rate 33% above XAF 6m/year; 1-33% scale.
Standard 15.6% (15% + 0.6% council).
Dividends
10%
Interest
10%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNSS ~20% (employer ~12% + employee ~8%).
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
Oil sector (production sharing). Special Economic Zones (Pointe-Noire). OHADA acts.
More in Africa