1. [Home](https://www.meijburg.com/) 2. [News](https://www.meijburg.com/news) 3. NL-Africa Tax Newsletter – January 2026 # NL-Africa Tax Newsletter – January 2026 January 30, 2026 ![NL-Africa Tax Newsletter](https://www.meijburg.com/sites/default/files/styles/detail_banner_xl/public/2023-10/capture_1_0.png) Dear business relation, This first NL-Africa Tax Desk newsletter of 2026 includes, amongst others, updates on major tax reforms in Cameroon, Mozambique and Namibia. It also includes the latest on the new 2026 tax laws in Nigeria. 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**](mailto:paling.sebastiaan@kpmg.com?subject=Africa%20Tax%20inquiry) (Head of the NL-Africa Tax Desk). Please visit our [**website**](https://www.meijburg.nl/internationaal/landendesks/africa-desk)[ ](https://www.meijburg.nl/internationaal/landendesks/africa-desk)for more information on the NL-Africa Tax Desk and the services we offer or to download our [**factsheet**](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf). Best regards, NL-Africa Tax Desk team Meijburg & Co \------------------------------------------------------------------------------------------------------ **Africa** - [KPMG BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps "(opent in een nieuw venster)") - [Taxation of the digitalized economy](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf "(opent in een nieuw venster)") - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf "(opent in een nieuw venster)") - [OECD - Global Forum releases new peer reviews on transparency and exchange of information on request for Benin, Cabo Verde and the Seychelles ](https://www.oecd.org/en/networks/global-forum-tax-transparency/news-events/2026/global-forum-releases-new-peer-reviews-on-transparency-and-exchange-of-information-on-request-for-antigua-and-barbuda-benin-cabo-verde-palau-and-the-seychelles.html "(opens in a new window)") **Angola** - [National Assembly approves 2026 changes to tax laws (in Portuguese)](https://www.minfin.gov.ao/sala-de-imprensa/noticias/noticia/assembleia-nacional-aprova-orcamento-geral-do-estado-para-2026 "(opens in a new window)") **Cameroon** - [Guidance on mutual agreement procedures (MAPs)](https://kpmg.com/us/en/taxnewsflash/news/2026/01/cameroon-guidance-maps.html "(opens in a new window)") - [Major tax reforms, including new significant economic presence rules, an expansion of the definition of digital services and the introduction of a new environmental tax in Budget 2026 enacted ](https://www.prc.cm/en/news/the-acts/laws/8091-law-no-2025-012-of-17-december-2025-finance-law-of-the-republic-of-cameroon-for-the-2026-financial-year "(opens in a new window)") **Central African Republic** - [Central African Republic introduces mandatory fiscal endorsement for corporate income tax filings (in French)](https://www.finances.gouv.cf/finances/les-lois-de-finances-ldf "(opens in a new window)") **Chad** - [Finance Law 2026 with major tax reforms adopted (in French)](https://research.ibfd.org/data/tns/docs/pdf_resource/tns_2026-01-22_td_1_1.pdf "(opens in a new window)") **Ethiopia** - [Proposed tax incentives for exports, startups, green energy projects](https://kpmg.com/us/en/taxnewsflash/news/2026/01/ethiopia-proposed-incentives-exports-startups-green-energy.html "(opens in a new window)") **Ghana** - [Ghana Revenue Authority’s public notice outlining major VAT reforms in effect as per January 1, 2026](https://www.linkedin.com/posts/ghanarevenue_gra-ghanafirst-vatreforms-activity-7411795184205680640-vWWJ/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU "(opens in a new window)") - [Modified taxation scheme for “informal sector”](https://kpmg.com/us/en/taxnewsflash/news/2026/01/ghana-modified-taxation-scheme-informal-sector.html "(opens in a new window)") **Kenya** - [Kenya publishes updated Common Reporting Standard Reportable jurisdictions](https://www.kra.go.ke/news-center/public-notices/2333-publication-of-the-list-of-reportable-jurisdictions "(opens in a new window)") - [KPMG report: Digital platform operator with transactional control liable for VAT (Kenya High Court decision)](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kpmg-report-digital-platform-operator-with-transactional-control-liable-for-vat-kenya-high-court-decision.html "(opens in a new window)") - [New standards levy on manufacturing turnover](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kenya-new-standards-levy-on-manufacturing-turnover.html "(opens in a new window)") - [Tax return information to be validated against specified data sources](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kenya-tax-return-information-to-be-validated-against-specified-data-sources.html "(opens in a new window)") **Liberia** - [Draft 2026 budget includes measures to tax digital economy, increase in GST](https://kpmg.com/us/en/taxnewsflash/news/2026/01/liberia-draft-budget-tax-measures.html "(opens in a new window)")[](https://www.mra.mw/admin/storage/download_files/1767960355_Taxation%20(Amendment)%20ACT.pdf "(opens in a new window)") **Mauritius** - [VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026](https://kpmg.com/us/en/taxnewsflash/news/2026/01/mauritius-vat-obligations-foreign-suppliers-digital-electronic-services.html "(opens in a new window)") **Mozambique** - [Amendments to VAT, corporate and individual income tax, excise tax, and customs laws](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-mozambique-amendments-to-vat-corporate-and-individual-income-tax-excise-tax-and-customs-laws.html "(opens in a new window)") **Namibia** - [Tax proposals in 2025/2026 mid-year budget review](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-namibia-tax-proposals-in-2025-2026-mid-year-budget-review.html "(opens in a new window)") **Niger** - [Expanded solidarity fund contribution introduces various levies and tax incentives](https://kpmg.com/us/en/taxnewsflash/news/2026/01/niger-expanded-solidarity-fund-contribution.html "(opens in a new window)") **Nigeria** - [“Certified” versions of tax reform legislation released by National Assembly](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-nigeria-certified-versions-of-tax-reform-legislation-released-by-national-assembly.html "(opens in a new window)") - [Joint Revenue Board dismisses claims of suspension of new tax laws](https://x.com/OfficialJRBNg/status/2012851017696616684 "(opens in a new window)") - [New 15% import duty on fuel; other recent tax-related developments](https://kpmg.com/us/en/taxnewsflash/news/2026/01/nigeria-new-import-duty-fuel.html "(opens in a new window)") - [Nigeria Revenue Service clarifies that Nigeria's new tax law does not introduce VAT on banking services ](https://x.com/OfficialNRSNG/status/2011816808857133379 "(opens in a new window)") **South Africa** - [SARS issues guidance on Global Minimum Tax rules](https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/ "(opens in a new window)") **Tunisia** - [Expanded e-invoicing mandate to cover services, in addition to goods](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tunisia-expanded-e-invoicing-mandate-services-goods.html "(opens in a new window)") **Zimbabwe** - [Digital services withholding in lieu of nonresident VAT collection](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-zimbabwe-digital-services-withholding-in-lieu-of-nonresident-vat-collection.html "(opens in a new window)") Read more: - [ Africa ](https://www.meijburg.com/taxonomy/term/134) - [ NL-Africa Tax Desk ](https://www.meijburg.com/international/country-desks/nl-africa-tax-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.com/international/country-desks/nl-africa-tax-desk) - [ ![Linkedin](https://www.meijburg.com/themes/custom/openworld/static/images/icon_linkedin.svg) ](https://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.com/markdownify/node/2962&title=NL-Africa Tax Newsletter – January 2026&source=https://www.meijburg.com/markdownify/node/2962 "Linkedin") - [ ![Email](https://www.meijburg.com/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – January 2026&body=Check out this site https://www.meijburg.com/markdownify/node/2962 "Email") - [ ![Print](https://www.meijburg.com/themes/custom/openworld/static/images/icon_print.svg) ](# "Print") - [ ![whatsapp](https://www.meijburg.com/themes/custom/openworld/static/images/icon_whatsapp.svg) ](https://wa.me/?text=https://www.meijburg.com/markdownify/node/2962 "whatsapp") [ ](https://www.meijburg.com/keep-me-updated) [ Keep me updated ](https://www.meijburg.com/keep-me-updated) [## Want to stay up to date on tax in Africa? ### NL-Africa Tax Newsletter ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [ To register ](https://m10.mailplus.nl/wp8EzymIImJV-5915-31000308-test-1) [## More information on the NL-Africa Tax Newsletter? ](https://www.meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk) [ Read more ](https://www.meijburg.nl/over-ons/contact-kantoren/internationale-markten-en-landendesks/nl-africa-tax-desk) [ ![Sebastiaan Paling](https://www.meijburg.com/sites/default/files/styles/person_search_result/public/2022-07/Sebastiaan%20Paling%20profiel.jpg) ](https://www.meijburg.com/about-us/our-people/sebastiaan-paling) [ Sebastiaan Paling ](https://www.meijburg.com/about-us/our-people/sebastiaan-paling) Director paling.sebastiaan \[at\] kpmg.com [ Meijburg Rotterdam ](https://www.meijburg.com/keep-me-updated/contact-offices/meijburg-rotterdam) [## Factsheet ### NL-Africa Tax Newsletter ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf) [ Download ](https://www.meijburg.nl/sites/default/files/2023-09/24327-kpmg-meijburg-factsheet_nl-africa-tax-desk_v03.pdf)