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Africa

Rental Income Tax (Effective) in Africa

Footnote | Export Sort: Alphabetically | Ascending Rank | Descending Rank

Click name of country for detailed information
Kenya 22.50%
Cape Verde 20.00%
Zambia 19.60%
Uganda 15.00%
Ghana 15.00%
Tanzania 15.00%
Senegal 15.00%
South Africa 12.80%
Mauritius 11.25%
Zimbabwe 11.00%
Nigeria 10.00%
Gambia 7.50%
Botswana 4.20%
Namibia 0.00%

Africa: Rental income taxes (%).

The tax levied on the average annual income on a rental apartment/property in the country.

Assumptions:

  • Gross rental income is /US$1,500/month
  • The property is personally directly owned jointly by husband and wife
  • Both owners are foreigners and non-residents
  • They have no other local income
  • There is no mortgage, i.e., no loan is taken for the purchase


In arriving at the pre-tax profit figure, we calculate, and deduct:

  • Depreciation / capital allowances if available. We assume a value for the apartment based on our valuation research, and depreciate on this basis.


We deduct any other costs which a landlord normally pays - management charges, buildings insurance, realtor agency fees, etc. We either choose a standard percentage deduction (if available) or typical actually incurred costs. If real estate tax is normally payable by the landlord, we deduct that.

Our rental income tax figures are provided by accountants (see list of contributors). For more details see the Data FAQ.

Source: Global Property Guide Research, Contributing Accounting Firms

Statistics for Africa. Africa is a desert so far as house-price statistics are concerned. The exception is South Africa, where ABSA Group releases good house price data, and has a monthly house price index.

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