Region
Africa tax residency rules
Tax-residency rules for African countries including South Africa, Egypt, Nigeria, Kenya, Morocco, and 30+ others.
54 jurisdictions in this region.
Jurisdictions in Africa
Showing 54 of 54 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Algeria | DZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Angola | AO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Benin | BJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Botswana | BW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Burkina Faso | BF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Burundi | BI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cameroon | CM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cape Verde | CV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Central African Republic | CF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Chad | TD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Comoros | KM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Democratic Republic of the Congo | CD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Djibouti | DJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Egypt | EG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Equatorial Guinea | GQ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Eritrea | ER | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Eswatini | SZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ethiopia | ET | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Gabon | GA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Gambia | GM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ghana | GH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guinea | GN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guinea-Bissau | GW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ivory Coast | CI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kenya | KE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lesotho | LS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Liberia | LR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Libya | LY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Madagascar | MG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Malawi | MW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mali | ML | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mauritania | MR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mauritius | MU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Morocco | MA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mozambique | MZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Namibia | NA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Niger | NE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nigeria | NG | Day Count | 183 days / 365 | Rolling window |
| Republic of the Congo | CG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Rwanda | RW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sao Tome and Principe | ST | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Senegal | SN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Seychelles | SC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sierra Leone | SL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Somalia | SO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Africa | ZA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Sudan | SS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sudan | SD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tanzania | TZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Togo | TG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tunisia | TN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uganda | UG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Zambia | ZM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Zimbabwe | ZW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |