Revenue Administration in Sub-Saharan Africa - International Tax ...

CountryHow is the final annual PIT computedEmployees filing obligation ingeneralSelfassessed/assessedBenin Based on reconciliation of advance payments Employers AssessedBotswanaComputed by revenue officers throughassessmentEmployersAssessedBurundi Based on reconciliation of advance payments Employers AssessedEthiopia Based on reconciliation of advance payments Employers Self-assessedGhanaApplication of a graduated rate to all incomeEmployers. employees only file areturn when they want to claimreliefs relating to insurance, aged Assesseddependants and professionaltrainingKenyaUsing graduated scale with any amount overKshs 38,893 taxed at 30%.personal income of Kshs Employers and EmployeesSelf-assessed10,164 is not liable to PITMalawiBased on financial statementsEmployers; employees filevoluntarilyAssessedMauritiusBy computing the tax liability for the full year anddeducting advance payments made during the EmployeesSelf-assessedyearRwanda By corresponding rates i.e. 0%, 20% and 30%Normally done by employersexcept when local staff work withinternational agencies that areSelf-assessednot subject to pay taxSierra LeoneDifference between final tax and provisionalSelf assessed andEmployerspaymentlater auditedSenegal n.a. Employers AssessedSouth AfricaTaxable income is calculated as gross income lessexempt income less deductions less assessed EmployeesAssessedlosses brought forward plus taxable capital gains.TanzaniaBased on marginal tax rates having determined Withholding tax on employmentchargeable incomeincome is finalSelf-assessedUgandaBased on marginal tax rates having determinedchargeable incomeEmployersSelf-assessedZambia Based on reconciliation of advance payments Employers Self-assessed70