Methodology

Tunisia

IRPP scale applicable in 2026, a 0.5% social solidarity contribution above TND 5,000 of annual net income, and a 10% professional expense deduction capped at TND 2,000. Included employee and employer payroll charges are 9.68% and 17.07%, with the TFP, FOPROLOS and work injury contribution added separately.

• Ministere des Finances de Tunisie
• Cleiss, cotisations Tunisie

Morocco

Income tax scale in force in 2026, professional expense allowance of 35% then 20% (Tax Code art. 59-I), CNSS capped at MAD 6,000, AMO and vocational training levy.

• Direction generale des impots du Maroc
• Cleiss, cotisations Maroc

Madagascar

Monthly IRSA scale from 0% to 25%, with a 25% marginal rate above MGA 4,000,000 and a minimum charge of MGA 3,000 per month. CNaPS and OSTIE are capped at 8 times the minimum hiring wage, equal to MGA 2,101,440 in 2026, with a 1% vocational training contribution.

• Cleiss, cotisations Madagascar
• Direction generale des impots de Madagascar

Mauritius

The 2026-2027 PAYE schedule applies rates of 0%, 10% and 20%, with a 35% marginal rate above MUR 12 million of annual chargeable income from July 2026. CSG is 1.5% for employees and 3% for employers up to MUR 50,000 per month, then 3% and 6% above that threshold. The 1% and 2.5% NSF is capped at MUR 29,710. The 1.5% training levy and 4.5% employer PRGF are also included.

• Government of Mauritius, Budget 2026-2027
• Mauritius Revenue Authority

Togo

IRPP scale from article 74 of the Tax Code, 28% standard deduction capped at XOF 2,800,000 per year (art. 26), CNSS 4% and 17.5%, mandatory 10% universal health insurance split equally.

• Cleiss, cotisations Togo
• CNSS Togo, assurance maladie universelle
• Office togolais des recettes

Ivory Coast

ITS scale from article 119 bis of the Tax Code applied to 80% of gross pay, CNPS capped at XOF 3,375,000 for pensions and XOF 70,000 for other branches, FDFP levies, and mandatory CMU of XOF 500 per month for each party.

• Direction generale des impots de Cote d'Ivoire
• Cleiss, cotisations Cote d'Ivoire

Botswana

Resident tax scale from 0% to 25%. No mandatory national social security contribution is calculated on salary. The HRDC training levy depends on turnover and is not treated as a proportional payroll charge.

• BURS et PwC Botswana

Burkina Faso

Annualised monthly IUTS scale, exempt up to XOF 30,000 and progressive up to 25%. CNSS is 5.5% for employees and 16% for employers, capped at XOF 800,000 per month.

• IUTS et CNSS Burkina Faso

Burundi

Employment income is exempt up to BIF 150,000 per month, then taxed at 20% and 30%. The model separates employee INSS, employer INSS, health insurance and occupational risks.

• OBR et obligations sociales Burundi

Cabo Verde

The 2026 IRPS scale exempts annual income up to CVE 220,000, followed by rates of 16.5%, 23.1% and 27.5%. INPS is set at 8.5% for employees and 16% for employers.

• PwC Cabo Verde

Central African Republic

Employment tax scale from 0% to 40%, annualised in the engine. OCSS branches are itemised as employee pension, family benefits, occupational risks and employer pension.

• Fiscalité et OCSS Centrafrique

Chad

Employment income is exempt up to XAF 800,000 per year, then taxed progressively from 10.5% to 30%. Employer cost includes capped CNPS branches, the 7.5% payroll tax and the 1.2% FONAP levy.

• DGI, CNPS et FONAP Tchad

Comoros

Progressive scale from 0% to 30%. A 2.5% social contribution is retained for each party from the best available documentation, with an explicit local confirmation caveat.

• eRegulations Comores

Djibouti

Annual ITS scale from 2% to 30%. Contributions are split between pension, health insurance, family benefits and occupational risks under the CNSS branches.

• Ministère des Finances et CNSS Djibouti

Eritrea

Official monthly scale annualised from 2% to 30%. Historical social rates are retained cautiously because no directly accessible consolidated 2026 publication was found.

• Eritrea Income Tax Proclamation

Eswatini

Tax scale from 20% to 33% with an annual personal tax credit of SZL 8,200. ENPF is 5% for each party, capped at SZL 4,300 per month in 2026.

• PwC et ENPF Eswatini

Gambia

Annual PAYE scale from 0% to 25%. The 15% SSHFC contribution is split into 5% for employees and 10% for employers.

• GRA et SSHFC Gambie

Lesotho

The 2026 scale applies 20% up to LSL 77,760, then 30%, with the personal tax credit. Social cost uses a 1% low-risk workers compensation assumption, which varies by industry.

• Revenue Services Lesotho

Liberia

The annual LRA scale exempts income up to LRD 70,000, followed by 5%, 15% and 25% bands. NASSCORP is itemised between employee pension, employer pension and work injury coverage.

• Liberia Revenue Authority

Libya

Employment income tax applies at 5% then 10%. Deductions include employee INAS at 5.125%, the 1% Social Unity Fund and employer INAS at 14.35% for a Libyan entity.

• PwC Libye

Malawi

The 2026 PAYE scale exempts monthly income up to MWK 170,000, followed by 30%, 35% and 40% bands. Minimum mandatory pension is 5% for employees and 10% for employers.

• MRA Malawi, barème 2026

Mali

Annual ITS scale from 0% to 40%. Charges are split between pension, mandatory health insurance, family benefits and occupational risks, using the 1% minimum risk rate.

• DGI et Cleiss Mali

Mauritania

Annualised monthly ITS scale, exempt up to MRU 6,000 then progressive at 15%, 25% and 40%. CNSS is 1% for employees and 15% for employers, capped at MRU 15,000 per month.

• PwC Mauritanie

Mozambique

Resident IRPS scale from 10% to 32%. INSS is set at 3% for employees and 4% for employers.

• PwC Mozambique

Namibia

Annual scale from 0% to 37%, exempt up to NAD 100,000. SSC is 0.9% for each party, capped at NAD 99 per month.

• PwC Namibie

Rwanda

PAYE scale from 0% to 30%. The 2025-2026 reform sets RSSB pension at 6% for each party, with employer occupational risk at 2% and maternity at 0.3% added.

• RRA et RSSB Rwanda

Sao Tome and Principe

Annual IRS scale from 0% to 25%. INSS is set at 5% for employees and 10% for employers.

• Fiscalité São Tomé-et-Príncipe

Seychelles

Annualised monthly scale, exempt up to SCR 8,555.50 then taxed at 15%, 20% and 30%. The Seychelles Pension Fund is 5% for each party.

• Seychelles Revenue Commission et Pension Fund

Sierra Leone

Annualised monthly PAYE scale from 0% to 30%. NASSIT is set at 5% for employees and 10% for employers.

• NRA et NASSIT Sierra Leone

Somalia

Employment tax rates of 6%, 12% and 18% are published in USD. Thresholds are converted at SOS 568.5 per USD and flagged as sensitive to dollarisation. No mandatory national social scheme is added.

• Somalia Investment Promotion Office

South Sudan

Official monthly PIT scale annualised from 0% to 20%. Historical social rates are retained with an explicit caveat because the pension reform still requires a consolidated legal source.

• South Sudan Revenue Authority

Sudan

Employment tax scale from 0% to 15% and NSIF at 8% for employees and 17% for employers. High monetary and regulatory volatility requires local validation before live payroll.

• Sudan Taxation Chamber

Zambia

The 2026 PAYE scale ranges from 0% to 37%. NAPSA is 5% for each party with a monthly contribution base ceiling of ZMW 37,236, plus uncapped NHIMA at 1%.

• ZRA, NAPSA et NHIMA Zambie

Zimbabwe

The 2026 USD PAYE scale ranges from 0% to 40%, increased by a 3% AIDS Levy on calculated tax. NSSA is 4.5% for each party, capped at USD 700 per month.

• ZIMRA et NSSA Zimbabwe

Algeria

Article 104 CIDTA income tax scale, exemption up to DZD 30,000 of monthly taxable income, specific adjustment from DZD 30,001 to 35,000, and a 40% tax reduction limited to DZD 1,000 to 1,500 per month. CNAS is set at 9% for employees and 25.5% for employers.

• DGI Algérie, IRG sur salaires
• Cleiss, régime algérien

Senegal

Article 173 Tax Code income tax scale from 0% to 43%, a 30% professional allowance capped at XOF 900,000 per year, and calculation for one tax share. IPRES is capped at XOF 432,000 per month and CSS branches at XOF 80,000, using the 1% minimum work injury rate.

• DGID Sénégal, impôt sur le revenu
• Cleiss, cotisations Sénégal 2026

Cameroon

Progressive personal income tax scale from 10% to 35%, increased by 10% additional council tax, after deducting employee CNPS and a 30% professional allowance. CNPS branches are capped at XAF 750,000, while the National Employment Fund and housing fund levies are itemised separately.

• DGI Cameroun, guide IRPP
• DGI Cameroun, barème des retenues

Benin

The monthly employment income tax scale is annualised in the engine, from 0% to 30%, including the 19% band from XOF 250,001 to 500,000 per month. Employee CNSS is 3.6%, while the employer cost uses the 1% minimum occupational risk rate.

• DGI Bénin, Code général des impôts
• CNSS Bénin, taux de cotisation

Ghana

Ghana Revenue Authority resident PAYE scale from 0% to 35%, applied after deducting the 5.5% employee SSNIT contribution. The 2026 monthly SSNIT insurable earnings ceiling is GHS 69,000.

• Ghana Revenue Authority, PAYE
• SSNIT Ghana, plafond assurable

South Africa

SARS 2026/2027 scale applying from 1 March 2026 to 28 February 2027, from 18% to 45%, with an annual primary tax rebate of ZAR 17,820 for a person under 65. UIF is capped at ZAR 17,712 per month and the 1% employer SDL remains uncapped.

• SARS, taux individuels 2027
• SARS, budget 2026

Nigeria

New Nigeria Tax Act 2025 scale applying from 1 January 2026, exempting the first NGN 800,000 and using progressive rates from 15% to 25%. Mandatory pension is 8% for employees and 10% for employers, with employer NSITF and ITF added separately.

• Nigeria Tax Act 2025, texte officiel
• PenCom Nigeria

Egypt

2026 scale from 0% to 27.5%, with an EGP 20,000 annual salary exemption and progressive removal of lower bands for high earners. Social insurance is 11% for employees and 18.75% for employers, capped at EGP 16,700 per month.

• Egyptian Tax Authority
• Social Insurance Law No. 148 of 2019

Kenya

KRA scale from 10% to 35% with KES 2,400 monthly personal relief. The 2026 NSSF is 6% up to KES 108,000, SHIF is 2.75%, and the housing levy is 1.5% for each party.

• Kenya Revenue Authority, PAYE
• NSSF Kenya, taux 2026

Ethiopia

New monthly scale under Proclamation 1395/2025, applicable in 2026, with an exemption up to ETB 2,000 and progressive rates up to 35%. Pension is 7% for employees and 11% for employers.

• Income Tax Proclamation 1395/2025
• Ethiopian Pension Proclamation

Angola

2026 Group A IRT table, exempt up to AOA 150,000 per month, then combining fixed amounts with marginal rates from 16% to 25%. INSS is 3% for employees and 8% for employers.

• Administração Geral Tributária
• Instituto Nacional de Segurança Social

Tanzania

2025/2026 PAYE scale exempt up to TZS 270,000 per month, then progressive from 8% to 30%. NSSF is 10% for each party, with employer SDL of 3.5% and WCF of 0.5% added.

• Tanzania Revenue Authority, PAYE
• National Social Security Fund Tanzania

Democratic Republic of the Congo

IPR scale from 3% to 40%, capped at 30% of taxable remuneration. Employee CNSS is 5%, while employer charges include 13% CNSS, the 1% minimum INPP rate, and 0.2% ONEM.

• Direction générale des impôts RDC
• Caisse nationale de sécurité sociale RDC

Uganda

Resident PAYE scale exempt up to UGX 235,000 per month, then progressive from 10% to 30%, with an effective 40% band above UGX 10 million. NSSF is 5% for employees and 10% for employers.

• Uganda Revenue Authority
• National Social Security Fund Uganda

Republic of the Congo

Annual PIT scale from 1% to 40% after employee contributions and a 20% professional allowance. The modelled 2026 contributions cover CNSS, RAMU, the National Housing Fund and employment-training levies, with their separate ceilings.

• Ministère des Finances du Congo, CGI
• Cleiss, cotisations Congo

Gabon

Annual PIT scale from 0% to 35% after a 20% professional allowance, plus 5% TCTS above XAF 150,000 per month. Since January 2026, CNSS is 18% for employers and 5% for employees, plus CNAMGS at 4.1% and 2%.

• Cleiss, cotisations Gabon 2026
• PwC, fiscalité individuelle Gabon

Niger

Monthly employment tax scale annualised in the engine, from 1% to 35%, after CNSS and a 10% professional allowance. CNSS is capped at XOF 500,000 per month, at 5.25% employee and 16.4% employer, plus 0.5% for ANPE.

• DGI Niger, Code général des impôts
• CNSS Niger

Guinea

Six-band monthly ITS scale from 0% to 20%, annualised in the engine. Employee CNSS at 5% and employer CNSS at 18% are capped at GNF 2,500,000 per month, with a 6% employer payroll levy and 1.5% professional training contribution under the assumption of at least 30 employees.

• Code général des impôts de Guinée
• CNSS Guinée

Equatorial Guinea

2026 PIT scale from 0% to 25%, exempt up to XAF 1,400,000 per year. INSESO is 4.5% for employees and 21.5% for employers, plus the Work Protection Fund at 0.5% and 1%.

• PwC, fiscalité Guinée équatoriale
• INSESO

Guinea-Bissau

Eight-band annual progressive scale from 1% to 20%. INSS is 8% for employees and 14% for employers with no known ceiling, while maternity cash benefit remains a separate direct employer liability.

• Playroll, paie Guinée-Bissau 2026
• ISSA, profil Guinée-Bissau