African Tax Observatory · Country brief · MalawiData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/MWI
Gazetteer · Southern Africa · Low income
Malawi
Collected 19.8% of GDP in tax in 2024, 8 of 38 reporting members.
19.8%
Tax, % of GDP, 2024
+5.3
Points since 2011
1.01
Tax buoyancy
over 15 years
$297
Tax per person
PPP dollars
Plate I·Over time
Fifteen years, against the continent
Over time
Malawi against the continent
Show the numbers as a table
| Year | Malawi | Southern Africa median | ATAF median | ATAF 25th percentile | ATAF 75th percentile | Members reporting |
|---|---|---|---|---|---|---|
| 2010 | 15.60 | 14.34 | 10.67 | 16.43 | 26 | |
| 2011 | 14.55 | 15.19 | 14.84 | 10.99 | 16.62 | 33 |
| 2012 | 13.28 | 16.25 | 15.07 | 11.45 | 16.75 | 33 |
| 2013 | 13.99 | 15.43 | 13.83 | 11.23 | 16.89 | 32 |
| 2014 | 15.31 | 15.31 | 14.26 | 11.87 | 17.13 | 32 |
| 2015 | 14.49 | 15.87 | 15.08 | 12.33 | 18.55 | 33 |
| 2016 | 14.57 | 14.57 | 14.38 | 12.40 | 17.43 | 33 |
| 2017 | 16.23 | 15.89 | 14.75 | 11.50 | 16.95 | 35 |
| 2018 | 16.83 | 16.83 | 14.18 | 10.86 | 16.10 | 36 |
| 2019 | 16.60 | 17.80 | 13.57 | 11.51 | 17.23 | 38 |
| 2020 | 11.78 | 16.20 | 13.27 | 10.85 | 16.07 | 38 |
| 2021 | 11.90 | 15.74 | 12.72 | 10.44 | 16.06 | 40 |
| 2022 | 9.42 | 18.21 | 14.18 | 11.34 | 18.16 | 39 |
| 2023 | 17.92 | 20.06 | 14.43 | 11.30 | 18.82 | 37 |
| 2024 | 19.82 | 18.92 | 14.30 | 12.17 | 18.05 | 38 |
| 2025 | 16.83 | 19.51 | 13.74 | 12.18 | 20.53 | 34 |
Plate II·Peers, 2024
Each tax beside the medians
Against its peers, 2024
Each tax as a share of GDP, beside the medians
Show the numbers as a table
| Measure | Malawi | Southern Africa median | ATAF median |
|---|---|---|---|
| Tax-to-GDP | 19.82 | 18.92 | 14.30 |
| Domestic taxes | 14.32 | 13.03 | 9.01 |
| Customs taxes | 5.50 | 4.70 | 4.87 |
| VAT | 6.02 | 7.29 | 5.20 |
| PIT | 3.93 | 4.12 | 2.04 |
| CIT | 3.80 | 3.28 | 2.72 |
Plate III·Tax heads
How Malawi's tax is made up
Tax heads
What each tax brings in, as a share of GDP
Show the numbers as a table
| Year | Tax head | Revenue (PPP $) | % of GDP |
|---|---|---|---|
| 2011 | Domestic VAT | 326918941 | 2.24 |
| 2011 | Personal income tax | 529463440 | 3.62 |
| 2011 | Corporate income tax | 247201848 | 1.69 |
| 2011 | Withholding tax | 199616902 | 1.37 |
| 2011 | Other domestic taxes | 20424260 | 0.14 |
| 2011 | VAT on imports | 328014375 | 2.24 |
| 2011 | Import duty | 204868267 | 1.40 |
| 2011 | Excise on imports | 208877969 | 1.43 |
| 2011 | Other customs taxes | 7485502 | 0.05 |
| 2011 | Not attributed to a head | 53086210 | 0.36 |
| 2012 | Domestic VAT | 328819397 | 2.18 |
| 2012 | Personal income tax | 512969884 | 3.40 |
| 2012 | Corporate income tax | 264687503 | 1.75 |
| 2012 | Withholding tax | 173636394 | 1.15 |
| 2012 | Presumptive tax | 63505 | 0.00 |
| 2012 | Other domestic taxes | 12659974 | 0.08 |
| 2012 | VAT on imports | 320989263 | 2.12 |
| 2012 | Import duty | 184433577 | 1.22 |
| 2012 | Excise on imports | 150875130 | 1.00 |
| 2012 | Other customs taxes | 3850814 | 0.03 |
| 2012 | Not attributed to a head | 54110717 | 0.36 |
| 2013 | Domestic VAT | 356251096 | 2.12 |
| 2013 | Personal income tax | 609197348 | 3.62 |
| 2013 | Corporate income tax | 320975041 | 1.91 |
| 2013 | Withholding tax | 198475620 | 1.18 |
| 2013 | Other domestic taxes | 23729534 | 0.14 |
| 2013 | VAT on imports | 361331029 | 2.15 |
| 2013 | Import duty | 286927185 | 1.70 |
| 2013 | Excise on imports | 171374960 | 1.02 |
| 2013 | Other customs taxes | 3877515 | 0.02 |
| 2013 | Not attributed to a head | 23220401 | 0.14 |
| 2014 | Domestic VAT | 393361264 | 2.27 |
| 2014 | Personal income tax | 671490118 | 3.87 |
| 2014 | Corporate income tax | 327060113 | 1.89 |
| 2014 | Withholding tax | 234957652 | 1.36 |
| 2014 | Other domestic taxes | 20305604 | 0.12 |
| 2014 | VAT on imports | 486594643 | 2.81 |
| 2014 | Import duty | 280538186 | 1.62 |
| 2014 | Excise on imports | 184709844 | 1.07 |
| 2014 | Other customs taxes | 3551302 | 0.02 |
| 2014 | Not attributed to a head | 51342385 | 0.30 |
| 2015 | Domestic VAT | 359827816 | 2.09 |
| 2015 | Personal income tax | 730391577 | 4.25 |
| 2015 | Corporate income tax | 310314290 | 1.81 |
| 2015 | Withholding tax | 209752742 | 1.22 |
| 2015 | Presumptive tax | 66757 | 0.00 |
| 2015 | Other domestic taxes | 18411089 | 0.11 |
| 2015 | VAT on imports | 428730446 | 2.49 |
| 2015 | Import duty | 247146995 | 1.44 |
| 2015 | Excise on imports | 141567998 | 0.82 |
| 2015 | Other customs taxes | 3596433 | 0.02 |
| 2015 | Not attributed to a head | 40939741 | 0.24 |
| 2016 | Domestic VAT | 342223300 | 1.94 |
| 2016 | Personal income tax | 826281782 | 4.69 |
| 2016 | Corporate income tax | 260629031 | 1.48 |
| 2016 | Withholding tax | 218938664 | 1.24 |
| 2016 | Presumptive tax | 91068 | 0.00 |
| 2016 | Other domestic taxes | 26618896 | 0.15 |
| 2016 | VAT on imports | 452962587 | 2.57 |
| 2016 | Import duty | 239002529 | 1.36 |
| 2016 | Excise on imports | 136480257 | 0.77 |
| 2016 | Other customs taxes | 4065368 | 0.02 |
| 2016 | Not attributed to a head | 59126500 | 0.34 |
| 2017 | Domestic VAT | 430404592 | 2.33 |
| 2017 | Personal income tax | 793847304 | 4.31 |
| 2017 | Corporate income tax | 341654019 | 1.85 |
| 2017 | Withholding tax | 255073637 | 1.38 |
| 2017 | Presumptive tax | 50892 | 0.00 |
| 2017 | Other domestic taxes | 155895743 | 0.85 |
| 2017 | VAT on imports | 516454606 | 2.80 |
| 2017 | Import duty | 277896980 | 1.51 |
| 2017 | Excise on imports | 166142360 | 0.90 |
| 2017 | Other customs taxes | 6899677 | 0.04 |
| 2017 | Not attributed to a head | 48557096 | 0.26 |
| 2018 | Domestic VAT | 511897217 | 2.69 |
| 2018 | Personal income tax | 879745833 | 4.62 |
| 2018 | Corporate income tax | 360652254 | 1.90 |
| 2018 | Withholding tax | 273778194 | 1.44 |
| 2018 | Presumptive tax | 100585 | 0.00 |
| 2018 | Other domestic taxes | 118996308 | 0.63 |
| 2018 | VAT on imports | 534498745 | 2.81 |
| 2018 | Import duty | 291127328 | 1.53 |
| 2018 | Excise on imports | 186557233 | 0.98 |
| 2018 | Other customs taxes | 637138 | 0.00 |
| 2018 | Not attributed to a head | 43635802 | 0.23 |
| 2019 | Domestic VAT | 593686019 | 2.89 |
| 2019 | Personal income tax | 976207101 | 4.76 |
| 2019 | Corporate income tax | 273043529 | 1.33 |
| 2019 | Withholding tax | 301733082 | 1.47 |
| 2019 | Presumptive tax | 173412 | 0.00 |
| 2019 | Other domestic taxes | 126548041 | 0.62 |
| 2019 | VAT on imports | 555004993 | 2.71 |
| 2019 | Import duty | 320335728 | 1.56 |
| 2019 | Excise on imports | 200349370 | 0.98 |
| 2019 | Other customs taxes | 2933172 | 0.01 |
| 2019 | Not attributed to a head | 56863487 | 0.28 |
| 2020 | Domestic VAT | 596372836 | 2.07 |
| 2020 | Personal income tax | 997659119 | 3.47 |
| 2020 | Corporate income tax | 276052892 | 0.96 |
| 2020 | Withholding tax | 299325623 | 1.04 |
| 2020 | Other domestic taxes | 158583163 | 0.55 |
| 2020 | VAT on imports | 467020832 | 1.62 |
| 2020 | Import duty | 278377332 | 0.97 |
| 2020 | Excise on imports | 176422233 | 0.61 |
| 2020 | Not attributed to a head | 135068034 | 0.47 |
| 2021 | Domestic VAT | 634988099 | 2.12 |
| 2021 | Personal income tax | 913884183 | 3.04 |
| 2021 | Corporate income tax | 351590860 | 1.17 |
| 2021 | Withholding tax | 335731655 | 1.12 |
| 2021 | Other domestic taxes | 171689131 | 0.57 |
| 2021 | VAT on imports | 536471496 | 1.79 |
| 2021 | Import duty | 282605006 | 0.94 |
| 2021 | Excise on imports | 171384090 | 0.57 |
| 2021 | Other customs taxes | 21323267 | 0.07 |
| 2021 | Not attributed to a head | 152619005 | 0.51 |
| 2022 | Domestic VAT | 504287618 | 1.75 |
| 2022 | Personal income tax | 601109358 | 2.09 |
| 2022 | Corporate income tax | 301246797 | 1.05 |
| 2022 | Withholding tax | 268635127 | 0.93 |
| 2022 | Presumptive tax | 104433 | 0.00 |
| 2022 | Other domestic taxes | 117893555 | 0.41 |
| 2022 | VAT on imports | 410909142 | 1.43 |
| 2022 | Import duty | 232313192 | 0.81 |
| 2022 | Excise on imports | 151266198 | 0.52 |
| 2022 | Other customs taxes | 18518463 | 0.06 |
| 2022 | Not attributed to a head | 108297125 | 0.38 |
| 2023 | Domestic VAT | 841158230 | 2.88 |
| 2023 | Personal income tax | 1096425622 | 3.76 |
| 2023 | Corporate income tax | 844913373 | 2.89 |
| 2023 | Withholding tax | 471640742 | 1.62 |
| 2023 | Presumptive tax | 3598541 | 0.01 |
| 2023 | Other domestic taxes | 52843780 | 0.18 |
| 2023 | VAT on imports | 716411124 | 2.45 |
| 2023 | Import duty | 473448158 | 1.62 |
| 2023 | Excise on imports | 324741220 | 1.11 |
| 2023 | Other customs taxes | 23599422 | 0.08 |
| 2023 | Not attributed to a head | 382679730 | 1.31 |
| 2024 | Domestic VAT | 1112622606 | 3.42 |
| 2024 | Personal income tax | 1276834626 | 3.93 |
| 2024 | Corporate income tax | 1234201841 | 3.80 |
| 2024 | Withholding tax | 538652883 | 1.66 |
| 2024 | Presumptive tax | 1080504 | 0.00 |
| 2024 | Other domestic taxes | 268794144 | 0.83 |
| 2024 | VAT on imports | 842828066 | 2.59 |
| 2024 | Import duty | 524350542 | 1.61 |
| 2024 | Excise on imports | 368683926 | 1.13 |
| 2024 | Other customs taxes | 52139318 | 0.16 |
| 2024 | Not attributed to a head | 219924179 | 0.68 |
| 2025 | Domestic VAT | 1189619941 | 2.82 |
| 2025 | Personal income tax | 1303123666 | 3.09 |
| 2025 | Corporate income tax | 1582782506 | 3.75 |
| 2025 | Withholding tax | 573275092 | 1.36 |
| 2025 | Presumptive tax | 140894 | 0.00 |
| 2025 | Other domestic taxes | 321467999 | 0.76 |
| 2025 | VAT on imports | 768463979 | 1.82 |
| 2025 | Import duty | 570971988 | 1.35 |
| 2025 | Excise on imports | 404484184 | 0.96 |
| 2025 | Other customs taxes | 60146647 | 0.14 |
| 2025 | Not attributed to a head | 327199174 | 0.78 |
The mix in 2024
Every shilling, franc or rand of tax, by head
Show the numbers as a table
| Tax head | Revenue (PPP $) | Share of tax revenue |
|---|---|---|
| Domestic VAT | 1112622606 | 0.17 |
| Personal income tax | 1276834626 | 0.20 |
| Corporate income tax | 1234201841 | 0.19 |
| Withholding tax | 538652883 | 0.08 |
| Presumptive tax | 1080504 | 0.00 |
| Other domestic taxes | 268794144 | 0.04 |
| VAT on imports | 842828066 | 0.13 |
| Import duty | 524350542 | 0.08 |
| Excise on imports | 368683926 | 0.06 |
| Other customs taxes | 52139318 | 0.01 |
| Not attributed to a head | 219924179 | 0.03 |
Every published number
Malawi in the ATAF Databank
All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.
| Indicator | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nominal GDP (PPP) | $14.6bn | $15.1bn | $16.8bn | $17.3bn | $17.2bn | $17.6bn | $18.4bn | $19.0bn | $20.5bn | $28.7bn | $30.0bn | $28.8bn | $29.2bn | $32.5bn | $42.2bn | |
| Real GDP | 1,069,252.1m | 1,091,543.3m | 1,159,845.0m | 1,232,001.0m | 1,270,193.0m | 1,334,972.9m | 1,372,731.0m | 1,402,289.3m | 1,463,753.5m | 7,262,379.3m | 7,593,419.8m | 7,812,474.0m | 7,167,116.0m | 8,167,217.6m | 14,918,276.7m | |
| Final Consumption (PPP) | $1.3bn | $15.9bn | $15.6bn | $14.4bn | $15.7bn | $16.4bn | $28.4bn | $32.0bn | ||||||||
| Total Tax Revenues (PPP) | $2.1bn | $2.0bn | $2.4bn | $2.7bn | $2.5bn | $2.6bn | $3.0bn | $3.2bn | $3.4bn | $3.4bn | $3.6bn | $2.7bn | $5.2bn | $6.4bn | $7.1bn | |
| Total Number Of Registered Taxpayers | 40k | 42k | 17k | 20k | 8,820 | 205k | ||||||||||
| Non-Tax-Revenues (PPP) | ||||||||||||||||
| Domestic Tax Revenues (PPP) | $1.4bn | $1.3bn | $1.5bn | $1.7bn | $1.7bn | $1.7bn | $2.0bn | $2.2bn | $2.3bn | $2.5bn | $2.6bn | $1.9bn | $3.7bn | $4.7bn | $5.3bn | |
| Customs Tax Revenues (PPP) | $749.2m | $660.1m | $823.5m | $955.4m | $821.0m | $832.5m | $967.4m | $1.0bn | $1.1bn | $921.8m | $1.0bn | $813.0m | $1.5bn | $1.8bn | $1.8bn | |
| Revenue From Agriculture, Forest & Fishing (PPP) | $236.4m | |||||||||||||||
| Revenue From Mining & Quarrying (PPP) | $5.5m | $3.3m | $3.3m | |||||||||||||
| Revenue From Secondary Sector (PPP) | $863.0m | |||||||||||||||
| Revenue From Tertiary Sector (PPP) | $2.5bn | |||||||||||||||
| Domestic VAT Revenues (PPP) | $326.9m | $328.8m | $356.3m | $393.4m | $359.8m | $342.2m | $430.4m | $511.9m | $593.7m | $596.4m | $635.0m | $504.3m | $841.2m | $1.1bn | $1.2bn | |
| VAT Refunded (PPP) | $37.2m | $34.9m | $54.6m | $38.4m | $41.4m | $30.7m | $64.5m | $80.1m | $74.6m | $143.3m | $55.6m | |||||
| PIT Revenues (PPP) | $529.5m | $513.0m | $609.2m | $671.5m | $730.4m | $826.3m | $793.8m | $879.7m | $976.2m | $997.7m | $913.9m | $601.1m | $1.1bn | $1.3bn | $1.3bn | |
| CIT Revenues (PPP) | $247.2m | $264.7m | $321.0m | $327.1m | $310.3m | $260.6m | $341.7m | $360.7m | $273.0m | $276.1m | $351.6m | $301.2m | $844.9m | $1.2bn | $1.6bn | |
| Withholding Tax Revenues (PPP) | $199.6m | $173.6m | $198.5m | $235.0m | $209.8m | $218.9m | $255.1m | $273.8m | $301.7m | $299.3m | $335.7m | $268.6m | $471.6m | $538.7m | $573.3m | |
| Presumptive Tax Revenues (PPP) | $63.5k | $66.8k | $91.1k | $50.9k | $100.6k | $173.4k | $104.4k | $3.6m | $1.1m | $140.9k | ||||||
| Other Domestic Tax Revenues (PPP) | $20.4m | $12.7m | $23.7m | $20.3m | $18.4m | $26.6m | $155.9m | $119.0m | $126.5m | $158.6m | $171.7m | $117.9m | $52.8m | $268.8m | $321.5m | |
| VAT On Import Revenues (PPP) | $328.0m | $321.0m | $361.3m | $486.6m | $428.7m | $453.0m | $516.5m | $534.5m | $555.0m | $467.0m | $536.5m | $410.9m | $716.4m | $842.8m | $768.5m | |
| Import Duty Revenues (PPP) | $204.9m | $184.4m | $286.9m | $280.5m | $247.1m | $239.0m | $277.9m | $291.1m | $320.3m | $278.4m | $282.6m | $232.3m | $473.4m | $524.4m | $571.0m | |
| Excises on Imports Revenues (PPP) | $208.9m | $150.9m | $171.4m | $184.7m | $141.6m | $136.5m | $166.1m | $186.6m | $200.3m | $176.4m | $171.4m | $151.3m | $324.7m | $368.7m | $404.5m | |
| Other Customs Tax Revenues (PPP) | $7.5m | $3.9m | $3.9m | $3.6m | $3.6m | $4.1m | $6.9m | $637.1k | $2.9m | $21.3m | $18.5m | $23.6m | $52.1m | $60.1m |
Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.
Data-quality checks
What the automatic checks found
These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.
| Year | Check | Detail |
|---|---|---|
| 2023 | Domestic heads do not add up | The six domestic tax heads sum to 90% of reported domestic tax revenue. |
Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Malawi. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MWI Every figure and its method: taxintellilyticsstories.com/africa/methods
Cite this sheet
Malawi, in Edition 1
Kaijamahe, W. H. (2026). Malawi. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/MWI
Southern Africa