| Current Rank | Country | Value | Latest Reading | Previous Rank | Previous Value |
|---|---|---|---|---|---|
| 1 ↑ | Mozambique | 50.26 | 2019 | 3 | 39.8 |
| 2 ↓ | South Africa | 46.91 | 2019 | 1 | 48.4 |
| 3 ↑ | Ghana | 42.49 | 2019 | 4 | 39.42 |
| 4 ↓ | Malawi | 40.04 | 2020 | 2 | 40.68 |
| 5 ↑ | Equatorial Guinea | 39.99 | 2019 | 23 | 21.91 |
| 6 ↑ | Zambia | 37.25 | 2019 | 7 | 35.96 |
| 7 ↓ | Namibia | 36.34 | 2019 | 6 | 36.37 |
| 8 ↓ | Kenya | 35.09 | 2019 | 5 | 37.08 |
| 9 ↑ | Seychelles | 33.64 | 2018 | 10 | 31.36 |
| 10 ↓ | Zimbabwe | 33.32 | 2018 | 9 | 32.62 |
| 11 ↓ | Morocco | 32.94 | 2019 | 8 | 32.95 |
| 12 | Gabon | 29.4 | 2019 | 12 | 28.76 |
| 13 ↓ | Uganda | 28.61 | 2019 | 11 | 29.81 |
| 14 ↓ | Botswana | 28.29 | 2019 | 13 | 28.23 |
| 15 ↑ | Mali | 27 | 2019 | 20 | 24.15 |
| 16 ↓ | Tunisia | 26.69 | 2012 | 15 | 27.84 |
| 17 | Tanzania | 26.32 | 2018 | 17 | 27.52 |
| 18 ↑ | Rwanda | 24.73 | 2019 | 22 | 22.92 |
| 19 ↓ | Lesotho | 24.62 | 2019 | 18 | 25.44 |
| 20 ↑ | Egypt | 24.11 | 2015 | 21 | 23.29 |
| 21 ↓ | Niger | 23.77 | 1980 | 16 | 27.6 |
| 22 ↑ | Burkina Faso | 23.54 | 2019 | 24 | 21.77 |
| 23 ↑ | Mauritius | 23.17 | 2019 | 26 | 20.75 |
| 24 ↑ | Ethiopia | 22.62 | 2019 | 25 | 21.63 |
| 25 ↑ | Cameroon | 21.15 | 2018 | 27 | 20.39 |
| 26 ↑ | Cape Verde | 19.48 | 2017 | 30 | 17.21 |
| 27 ↑ | Senegal | 19.26 | 2018 | 28 | 18.62 |
| 28 ↑ | Madagascar | 19.07 | 2019 | 29 | 18.13 |
| 29 ↑ | Guinea-Bissau | 18.49 | 2019 | 34 | 13.99 |
| 30 ↑ | Burundi | 18.15 | 1999 | 31 | 17.12 |
| 31 ↑ | Togo | 15.97 | 2019 | 33 | 14.23 |
| 32 ↓ | Republic of the Congo | 12.6 | 2018 | 14 | 28.15 |
| 33 ↓ | Ivory Coast | 11.78 | 2019 | 19 | 25.32 |
| 34 ↑ | Guinea | 10.99 | 1992 | 37 | 5.01 |
| 35 ↑ | Gambia | 9.73 | 1990 | 39 | |
| 36 ↓ | Benin | 9.57 | 1979 | 32 | 14.55 |
| 37 ↓ | Sudan | 5.85 | 2016 | 36 | 5.69 |
| 38 ↓ | Central African Republic | 5.16 | 2018 | 35 | 8.58 |
| 39 ↓ | Somalia | 3.42 | 2019 | 38 | 3.13 |
Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
