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Page

Country

VAT %

Lower VAT %

Higher VAT %

6

Botswana

10

0

16

Cameroon

17.5

0

24

Chad

18

0

30

Congo – Brazzaville

18

0

40

Côte d’Ivoire

18

0; 9

46

Equatorial Guinea

15

0; 6

52

Gabon

18

0; 10

60

Ghana

12.5

0

66

Kenya

16

0; 12

76

Lesotho

14

0; 5

15

84

Madagascar

20

0

90

Malawi

16.5

0

96

Mauritius

15

0

102

Mozambique

17

0

112

Namibia

15

0

120

Nigeria

5

0

126

Senegal

18

132

South Africa

14

0

144

anzania

20*

0

152

unisia

18

6; 12

158

Uganda

18

0; 5

168

Zambia

16

0

178

Zimbabwe

15

0

Table of contents and VAT rates

  • *

    The standard rate in Tanzania is 18% with effect from 1 July 2009

PricewaterhouseCoopers 5

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