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Guide to fiscal information

Key economies in Africa - 2012/2013


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Fiscal Guide 2013This booklet contains a summary of tax and investment information pertaining to key countries
in Africa.

This year’s edition of the booklet has been expanded to include an additional thirteen countries
over-and-above the seventeen countries featured in last year’s edition.

The thirty countries featured this year comprise: Algeria, Angola, Benin, Botswana, Burundi,
Cameroon, Democratic Republic of Congo (DRC), Ethiopia, Equatorial Guinea, Gabon, Ghana,
Ivory Coast, Kenya, Lesotho, Malawi, Mauritius, Morocco, Mozambique, Namibia, Nigeria,
Republic of Congo (Brazzaville), Rwanda, Senegal, South Africa, Swaziland, Tanzania, Tunisia,
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.

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