NL-Africa Tax Newsletter – May 2026

Dear business relation,

This NL-Africa Tax Desk newsletter includes, amongst others, updates on Kenya’s Finance Bil, 2026 and taxation in respect of digital services in Malawi, Morocco and Rwanda.

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 2025 annual report highlighting growing impact on domestic revenue mobilisation across Africa 

Angola

• Angola introduces a 5% special tourism contribution (in Portuguese) 

Benin

• Benin and the Netherlands sign tax treaty (in Dutch) 

Congo (Rep.)

• Tax and customs incentives for commercial real estate development zone

Ghana

• Reduced growth and sustainability levy for gold mining companies

Kenya

• Tax proposals in Finance Bill, 2026 include CbC changes

Malawi

• Nonresident digital services providers to register for VAT

Mauritius

• Mauritius Revenue Authority announces an extension of the deadline for the submission of domestic minimum top‑up tax (DMTT) returns and payment of the corresponding tax to 30 June 2026 

Morocco

• Morocco launches a platform dedicated to the collection of VAT applicable to remote digital services supplied by non-resident providers (in French) 

Namibia

• Updated excise duty rates on beer, wine, tobacco

Nigeria

• You are invited to join KPMG Nigeria’s webinar on taxation of non-resident companies in Nigeria on June 4, 2026 to gain clarity on key changes and compliance requirements
• The Revenue Service and the Joint Revenue Board issue a joint public notice announcing the implementation of the Tax ID 

Rwanda

• Rwanda publishes rules on collecting VAT on online and digital supplies 

South Africa

• Draft rules for APA program released for public comment
• South African Treasury publishes draft amendments under the Customs and Excise Act, 1964, concerning the repeal of the environmental levy on electricity, for public comment 
• South African Revenue Service publishes a draft interpretation note on the deduction in respect of the production of battery electric and hydrogen-powered vehicles for public comment 
• Taxpayers cannot rely on ignorance of downstream steps in avoidance schemes (court decision)