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Table C1: Main taxes on corporations and other enterprises
Industry
Country
BENIN
BURKINA FASO
CAPE VERDE
COTE D'IVOIRE
GHANA
GUINEA
GUINEA BISSAU
LIBERIA
MALI
MAURITANIA
NIGER
NIGERIA
SENEGAL
SIERRA LEONE
The GAMBIA
TOGO
Variable
C113.012 - Average normal tax rate on capital gains
C112.012 - Average normal tax rate on profits
C111.012 - Average normal tax rate on turnover
C122.02 - Bank account interest tax rate
C113 - Capital gains tax rate
C113.05 - Capital gains tax rate for large companies or industrial enterprises
C113.06 - Capital gains tax rate for new small and medium-sized enterprises regularly created
C121 - Dividend tax rate
C124.01 - Domestic Value Added Taxes
C122 - Hard tax rate Interest
C124.02 - Import Value Added Tax
C112 - Income tax rate
C113.022 - Low average tax rate on capital gains
C112.013 - Maximum normal tax rate on profits
C111.013 - Maximum normal tax rate on turnover
C113.04 - Medium-sized business capital gains tax rate
C112.04 - Medium-sized business profit tax rate
C112.011 - Minimum normal tax rate on profits
C111.011 - Minimum normal tax rate on turnover
C112.031 - Normal Small Business Profits Tax Rate
C113.013 - Normal tax rate Maximum on capital gains
C111.051 - Normal tax rate on the turnover of large companies or industrial companies
C111.041 - Normal tax rate on the turnover of medium-sized enterprises
C111.01 - Normal tax rate on turnover
C113.02 - Reduced capital gains tax rate
C112.022 - Reduced tax rate Average on profits
C111.022 - Reduced tax rate Average on turnover
C113.023 - Reduced tax rate Maximum on capital gains
C111.023 - Reduced tax rate Maximum on turnover
C112.023 - Reduced tax rate Maximun on profits
C113.021 - Reduced tax rate Minimum on capital gains
C112.021 - Reduced tax rate Minimum on profits
C111.021 - Reduced tax rate Minimum on turnover
C113.052 - Reduced tax rate on capital gains of large companies or industrial enterprises
C112.02 - Reduced tax rate on profits
C112.032 - Reduced tax rate on small business profits
C111.032 - Reduced tax rate on small business turnover
C112.052 - Reduced tax rate on the profits of large companies or industrial companies
C112.042 - Reduced tax rate on the profits of medium-sized companies
C113.042 - Reduced tax rate on the profits of medium-sized companies
C111.052 - Reduced tax rate on the turnover of large companies or industrial companies
C111.042 - Reduced tax rate on the turnover of medium-sized companies
C111.02 - Reduced tax rate on turnover
C123.02 - Royalty tax rate
C121.03 - Single flat rate withholding tax on dividends
C113.061 - Small and medium-sized business capital gains tax rate for the first year of operations
C113.065 - Small and medium-sized enterprises capital gains tax rate for the fifth year of operations
C113.064 - Small and medium-sized enterprises capital gains tax rate for the fourth year of operations
C113.062 - Small and medium-sized enterprises capital gains tax rate for the second year of operations
C113.063 - Small and medium-sized enterprises capital gains tax rate for the third year of operations
C113.032 - Small business capital gains tax rate
C113.03 - Small Business Capital Gains Tax Rate
C112.03 - Small Business Profit Tax Rate
C111.03 - Small business turnover tax rate
C121.04 - Social deduction rates on dividends
C113.01 - Standard capital gains tax rate
C113.041 - Standard corporate capital gains tax rate
C112.041 - Standard corporate income tax rate
C112.01 - Standard income tax rate
C113.011 - Standard Minimum Tax Rate on Capital Gains
C113.031 - Standard Small Business Capital Gains Tax Rate
C111.031 - Standard small business turnover tax rate
C113.051 - Standard tax rate on capital gains of large companies or industrial enterprises
C112.051 - Standard tax rate on the profits of large companies or industrial enterprises
C123.03 - Tax rate on amounts paid to legal entities
C122.05 - Tax rate on bond income
C121.02 - Tax rate on dividends paid to a legal person
C121.01 - Tax rate on dividends paid to a natural person
C12 - Tax rate on dividends, interest, royalties, remuneration for services and value added tax
C123 - Tax rate on fees and remunerations for the provision of services
C11 - Tax rate on income, profits and capital gains payable by corporations and other enterprises
C122.04 - Tax rate on interest on bonds issued by domestic companies
C122.08 - Tax rate on interest on other bonds
C122.03 - Tax rate on interest on partner's current accounts
C122.01 - Tax rate on interest on receivables
C122.06 - Tax rate on lots paid to creditors and bondholders
C122.07 - Tax rate on products paid for bonds repayable in at least 5 years
C123.01 - Tax rate on services
C112.05 - Tax rate on the profits of large companies or industrial enterprises
C112.06 - Tax rate on the profits of new small and medium-sized enterprises regularly created
C112.065 - Tax rate on the profits of small and medium-sized enterprises for the fifth year of activities
C112.061 - Tax rate on the profits of small and medium-sized enterprises for the first year of activity
C112.064 - Tax rate on the profits of small and medium-sized enterprises for the fourth year of activities
C112.062 - Tax rate on the profits of small and medium-sized enterprises for the second year of activity
C112.063 - Tax rate on the profits of small and medium-sized enterprises for the third year of activity
C111.05 - Tax rate on the turnover of large companies or industrial companies
C111.04 - Tax rate on the turnover of medium-sized enterprises
C111.06 - Tax rate on the turnover of new small and medium-sized enterprises regularly created
C111.065 - Tax rate on the turnover of small and medium-sized enterprises for the fifth year of activities
C111.061 - Tax rate on the turnover of small and medium-sized enterprises for the first year of activity
C111.064 - Tax rate on the turnover of small and medium-sized enterprises for the fourth year of activities
C111.062 - Tax rate on the turnover of small and medium-sized enterprises for the second year of activities
C111.063 - Tax rate on the turnover of small and medium-sized enterprises for the third year of activities
C111 - Tax rate on turnover
C124 - Value Added Tax (VAT)
From
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
To
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
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