Guide to Key Fiscal Information - Key Economies in Africa 2011/2012
This booklet contains a summary of tax and investment information pertaining to key
countries in Sub-Saharan Africa.
The seventeen countries currently covered comprise Angola, Botswana, Cameroon, Ghana,
Kenya, Lesotho, Malawi, Mauritius, Mozambique, Namibia, Nigeria, South Africa, Swaziland,
Tanzania, Uganda, Zambia and Zimbabwe.
Details of each country’s income tax, VAT (or sales tax), and other significant taxes are set
out in the publication. In addition, investment incentives available, exchange control regimes
applicable (if any) and certain other basic economic statistics are detailed.
This booklet has been prepared by the Tax Division of Deloitte. Its production was made
possible by the efforts of:
• Clive Sharwood, Moray Wilson and Adrienne Snyman - editorial management and content.
• Donald Cockburn and Sarah Naiyeju - Deloitte Africa Tax Desk, currently based in Abuja,
• Deloitte colleagues in Accra, Blantyre, Dar Es Salaam, Douala, Gaborone, Harare,
Johannesburg, Kampala, Lagos, Luanda, Lusaka, Maputo, Nairobi, Port Louis, and
Windhoek, as well as professionals from non-member firms in various other African cities
(namely, Lesotho and Swaziland).
Unless otherwise indicated, the fiscal information is current as at 31 December 2011. The
economic statistics have been obtained from the best information available during 2011.