OECD Development Centre and African Union Release Report on Public Revenue Statistics in Africa
The OECD Development Centre and the African Union have recently published a report on public revenue statistics in Africa, on the occasion of the African Tax Administration Forum.
According to the report, Tunisia has the highest tax-to-GDP ratio in Africa, with a ratio of 33.5% in 2022. This is followed by Morocco with a ratio of 29.9%, Senegal with 19.8%, and Côte d'Ivoire with 12.9%.
The increase in Tunisia's tax-to-GDP ratio is attributed to an increase in personal income tax (IRPP), value-added tax (VAT), and social security contributions. This increase would not have been possible without the reforms undertaken by the Tunisian state in terms of administration and fiscal policies. On the other hand, there has also been a 147% increase in the wage bill between 2013 and 2022, as well as salary increases resulting from trade union protests that took place after the revolution.
It is essential to note that starting from 2025, the Tunisian state will implement a set of reforms to strengthen fiscal revenue. In this context, personal income tax will be calculated based on global net annual income. The tax rate will reach up to 40% of annual income if it exceeds 70,000 dinars.
