NL-Africa Tax Newsletter – December 2025

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on VAT legislation in Egypt, Ghana Guinee-Bissau, Liberia, Kenya & Tanzania, as well as updates on finance bills with new tax measures across Africa. 

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
• Transfer pricing documentation summaries by jurisdiction
• OECD - Tax policy reforms in low- and middle- income jurisdictions
• OECD - Revenue Statistics in Africa 2025 

Algeria

• The General Directorate of Taxes (DGI) publishes an updated version of the Investors Guide (in French)

Cameroon

• Significant economic presence standard introduced from 2026

Egypt

• Clarification of VAT treatment of manpower supply services (in Arabic)
• Proposals to revise personal Income tax, real estate transaction taxation and incentives for small businesses (in Arabic)
• Launch of second Tax Facilities Package for businesses

Gambia

• National Assembly approves 2026 Budget

Ghana

• Parliament passes VAT Bill, 2025
• The Ministry of Finance announces plans to introduce a national VAT reward scheme in 2026
• COVID-19 Health Recovery Levy Repeal Act 2025 signed into law 

Guinea-Bissau

• New procedure for declaring VAT on import operations (in Portuguese)

Kenya 

• Five-year tax loss carryforward limit under Finance Act 2025
• Requirements for obtaining tax compliance certificate (TCC)
• VAT exemption upheld on disposal of salvage vehicles by insurers

Liberia

• Liberia to implement a VAT regime in 2027 to supersede its GST 

Mozambique

• Legislative package proposal containing various fiscal amendments approved

Namibia

• The Namibia Revenue Agency mandates the use of the Trader Identification Number (TIN) for all importation and exportation of goods

Nigeria

• The Joint Revenue Board clarifies that the possession or use of a Tax ID will not result in any deductions from bank accounts
• Tax Appeal Tribunal affirms authority to grant interim and interlocutory reliefs in tax disputes
• Guidance on withholding tax on interest from short-term securities; duty-free threshold for low-value imports; tax administration reform

Senegal

• MNE groups not required to file country-by-country reports for 2023 and 2024

South Africa

• Requirements for certain unlisted companies to qualify as a REIT
• Draft guidance on income tax exemption

Tanzania

• Tax amnesty for remission of interest and penalties
• VAT liability upheld on performance grants (court decision)

Togo

• Finance Bill 2026 (in French)

Uganda

• The Uganda Revenue Authority launches a post-exchange voluntary disclosure programme

Zambia

• Zambia Revenue Authority issues a public notice reminding taxpayers of the availability of the Voluntary Disclosure Programme

Zimbabwe

• Direct and indirect tax proposals in 2026 budget