Africa expat tax guides

Understand Algeria expat taxes, the 2026 finance law changes including 40% on property gains.

Understand Angola expat taxes, the IRT groups and current scale, and the IRPS code expected to replace it from January 2027 with refunds for the first time.

Understand Botswana expat taxes, why the system is territorial and the abolition of capital gains tax on shares in 2024.

The IRPP bands with no zero rate, the two allowances applied before the scale, and the communal surcharge that lifts the effective ceiling to 38.5%.

The exemption on foreign income is now capped at twelve months, tax residency starts at 184 days, and a second test looks at 31 December.

Understand DR Congo expat taxes, why the IPR has no zero band, and why the 40% top rate engages at around FC 2.7 million of annual income.

Understand Egypt tax residency, Egyptian-source income, the activity-centre test for foreign income, income tax bands and filing obligations.

Eswatini's local sourced system, the absence of a zero band, and the rebate applied against the tax itself.

Understand Gabon expat taxes, the 0 to 35% IRPP scale, the 183-day residence rule, and why investment income is taxed separately at 10, 15 or 20%.

Understand Gambia expat taxes, the turnover-based floor on personal income tax and the dwelling-ownership residence rule/

Understand Ghana expat taxes, the residence tests, the seven bands reaching 35%, the flat 25% for non-residents, and the exemption for work done abroad.

Understand Côte d’Ivoire expat taxes after the 2024 ITS reform that merged three salary taxes, the quotient familial, and the startup exemption from 2026.

Understand Kenya expat taxes, why a permanent home plus one day makes you resident, the 122-day averaging test, the 35% top rate and the 30 June deadline.

The two-rate structure with no tax-free band, the non-refundable tax credit that replaces it and the April 2026 changes.

Understand Madagascar expat taxes, the IRSA scale topping out at 20% and the minimum tax payable regardless of income.

Understand Malawi expat taxes after the January 2026 reform including the higher zero band, the removal of the 25% bracket, and the 40% top rate.

Understand Mauritius expat taxes, the remittance basis, the new 35% top band from July 2026, the three residence tests and the October filing deadline.

How Morocco taxes foreign pensions at an effective low single-digit rate, the 20% Casablanca Finance City rate, and residency rules.

Understand Mozambique expat taxes, no free allowances and why non-residents pay lower tax than residents.

Namibia does not tax foreign income no matter how long you live there. The deeming rules on work performed in Namibia are what catch people out.

Understand Nigeria expat taxes under the Tax Act 2025 including worldwide income for residents, the new ties-based residence test and the 0% to 25% bands.

The four residence limbs, the PAYE bands reaching 30%, withholding on investment income, and what applies to non-residents.

Understand Senegal expat taxes, how the quotient familial divides income by family parts before the bands apply, and the conflict over the top rate.

Seychelles taxes only Seychelles-source income but non-citizens pay 15% from the first rupee, and the territorial system narrowed in 2020.

Understand South Africa expat taxes, the frozen R1.25m exemption, why the self-employed are excluded, the residence tests and the section 9H exit charge.

The four residence limbs including the 122-day average, the short-term resident status, and the rates for residents and non-residents.

Understand Tunisia expat taxes after the 2025 reform that expanded the scale from five bands to eight and raised the top rate from 35% to 40%.

Understand Uganda expat taxes, the four residence limbs, the July-to-June tax year, and the higher exempt threshold taking effect on 1 July 2026.

Understand Zambia expat taxes, the K61,200 tax-free band, why the 37% top rate engages at a very low income, and the NAPSA and NHIMA contributions.

Understand Zimbabwe expat taxes, the USD-denominated PAYE tables, the 3% AIDS levy charged on tax payable, and the NSSA contribution cap.