NL-Africa Tax Newsletter – April 2026

Dear business relation,

This NL-Africa Tax Desk newsletter includes, amongst others, updates on key changes to tax law in South-Africa applicable as per April 1, 2026 and the tax provisions in the 2026/2027 budgets of Burkina Faso and Namibia.  

If you would like to know more about the other 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 Desk 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 BEPS 2.0 (Pillar Two) tracker
• Taxation of the digitalized economy
• ATAF releases a guide to implementing an effective High-Net-Worth Individuals (HNWI) taxation regime in Africa 
• WATAF urges West African tax authorities to accelerate VAT digitalization to boost revenue 

Algeria

• Extension of filing deadline for the annual corporate income tax return and related declarations for the 2025 fiscal year from 30 April to 30 June 2026 (in French) 

Angola

• Startup Bill with tax incentives approved by parliament (in Portuguese) 

Botswana

• Temporary suspension of fuel and road levies for a period of 6 months 

Burkina Faso

• Direct and indirect tax measures in Finance Law

Cameroon

• Introduction of mandatory real-time e-invoicing

Congo (Rep.)

• Customs and VAT relief on certain essential goods imports
• Introduction of tax and customs incentives for Commercial Real Estate Zone (in French) 

Kenya

• Asset management services not VAT exempt; expenses not allocable to exempt income (Tax Appeals Tribunal decisions)

Liberia

• GST rate increased from 12% to 13% 
• Revision of definition of permanent establishment 
• VAT implementation starts in 2027 

Madagascar

• Finance Law 2026 introducing several tax amendments intended to strengthen revenue collection and broaden selected tax bases (in French)  

Morocco

• Nonresident remote services providers required to register for VAT effective June 2026

Namibia

• Interest on VAT debts set at 10% from 1 May 2026 
• Publication of the new excise duty rates applicable to a broad range of products 
• Tax proposals in 2026/2027 budget

Netherlands

• Overview of designated developing countries in respect of the Unilateral Decree on the Avoidance of Double Taxation for tax year 2025 (in Dutch) 
• Overview of ongoing tax treaty negotiations with Benin, Egypt, Mozambique, Nigeria, Uganda and Zimbabwe (in Dutch) 

Nigeria

• Joint Revenue Board has issued the Personal Income Tax Guidelines 2026 
• Tax filing obligations for companies in exploratory stage of petroleum operations (tribunal decision)

South Africa

• National Treasury has published the draft Capital Flow Management Regulations 2026, which seek to bring crypto assets within the exchange control framework 
• Revised guidance on section 24C relating to timing mismatches of income and expense
• The President has signed the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2026 
• The President has signed the Taxation Administration Laws Amendment Act 2026 
• The President has signed the Taxation Laws Amendment Act 5 of 2026 amending the Carbon Tax Act, 2019 as well as certain Schedules to the Carbon Tax Act 
• The President has signed the Taxation Laws Amendment Act 2026, which removes the VAT exemption on low-value imported goods 

Uganda

• Tax bills for FY2026/2027