NL-Africa Tax Newsletter – April 2025

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes an update on the proposed digital services tax (‘DST’) in Rwanda and proposed changes to Uganda’s tax laws, replacing the DST with a withholding tax. Next to that, please find below KPMG Africa’s invitation to join a webinar on M&A tax in Africa on May 30, 2025.

If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

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Africa 

• KPMG Africa invites you to an insightful webinar on M&A tax in Africa on May 30, 2025
• KPMG BEPS 2.0 (Pillar Two) tracker
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Angola

• Individual income tax code proposal released for public consultation

Botswana 

• Botswana signs he Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports 

Cabo Verde

• Cabo Verde signs the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports 

Côte d’Ivoire 

• Côte d’Ivoire signs the Multilateral Convention on Mutual Administrative Assistance in Tax Matters 

Djibouti

• Tax measures in Finance Law 2025

Ghana

• Tax measures in 2025 budget

Kenya

• VAT is payable on commercial property sales (Court of Appeal decision)

Libya

• Statute of limitations on tax audits and collections repealed

Mozambique

• Deductibility in Corporate Income Tax 

Namibia

• Tax proposals in 2025/2026 budget

Nigeria

• 2-year exemption from import duty and value-added tax on critical raw materials needed for pharmaceutical production
• New online pension contribution system

Rwanda

• Proposed digital services tax (DST) introduced

South Africa 

• National Treasury publishes amendments to the Carbon Offset Regulations for energy projects under the Carbon Tax Act
• South Africa withdraws proposed VAT rate increase

Uganda

• Proposed changes to tax laws, including replacement of 5% DST with 15% withholding tax