This article provides an overview and evaluation of the sales tax systems in the nine countries on the African continent that do not yet have a VAT. Following a discussion of the characteristics of a best-practice VAT, the author provides an overview of the sales tax systems in these countries and analyses the distortions, valuation problems and definitional issues caused by the systems. The author argues that a broad-based VAT is the preferred choice. Recently, Egypt adopted a VAT, but countries such as Angola, Liberia and Nigeria still have a long way to go.