NL-Africa Tax Newsletter – June 2025
June 30, 2025
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on the tax proposals in the 2025/2026 budgets of Kenya, Mauritius, Rwanda, Tanzania and Uganda.
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
------------------------------------------------------------------------------------------------------
Africa
- KPMG BEPS 2.0 (Pillar Two) tracker
- Taxation of the digitalized economy
- Transfer pricing documentation summaries by jurisdiction
Kenya
Mauritius
- E-invoicing to become mandatory for new group of taxpayers
- Proposed tax measures in 2025-2026 budget, including domestic minimum top-up tax
- Taxpayer not allowed to defer annual allowances for acquired assets to more profitable years
- Assessment review committee ruling on timing of acquisition for investment tax credit purposes
Nigeria
- Proposed legislation to reform tax system
- New cost efficiency incentive framework for upstream oil and gas sector
- E-invoicing expected to begin in July 2025
Rwanda
South Africa
- Draft notice for public comment on revised CRS penalty framework
- Guide on the tax treatment of the net-billing tariff system for excess power generated
- Updated guidance on tax return for companies, beneficial ownership reporting
Uganda
Tanzania
