NL-Africa Tax Newsletter – October 2026

Dear business relation,

In this edition of the NL-Africa Tax Desk newsletter, we highlight key tax developments across Africa, including new tax legislation in Kenya and Nigeria, as well as the latest Pillar 2 updates from the region.

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 e-invoicing developments timeline 
• Taxation of the digitalized economy 
• KPMG BEPS 2.0 (Pillar Two) tracker
• African firms struggle to find good transfer pricing comparables

Algeria

• Draft 2027 Finance Bill proposes VAT collection by nonresident platforms and platform reporting requirements

Angola

• Lists published of the diamond and oil companies exempt from the special contribution on foreign exchange operations (in Portuguese) 

Eswatini

• Proposed VAT registration and compliance regime for nonresident electronic services providers

Gabon

• Proposed environmental tax on gas flaring announced (in French) 

Ghana

• Real-time VAT collection on cross-border digital services

Kenya

• Final regulations on application of significant economic presence (SEP) tax
• Final regulations under Pillar Two law
• New income tax exemption rules for collective investment schemes
• New withholding tax rules

Mauritius

• Mauritius Revenue Authority has announced that Mauritius attained transitional qualified status for its domestic minimum top-up tax on 10 September 2026 
• Mauritius Revenue Authority has issued a clarification of the VAT treatment of the supply of services by holders of a management licence 
• Mauritius Revenue Authority has released a guide on the Qualified Domestic Minimum Top-Up Tax 

Namibia

• 2026/2027 mid-year budget review

Nigeria

• Guidance on direct and indirect taxation of virtual assets
• Guidance on new corporate income tax rules, including 15% minimum tax
• Guidance on VAT administration
• Reduction of interest rates for late tax payments from 1 October 2026 

Rwanda

• Ministerial Order published on determining a person's permanent residence, location of effective place of management and annual turnover required for certification of financial statements 
• Ministerial Order published on the conditions for extending the period of application of the 0% corporate income tax rate for a deposit-taking microfinance institution 
• Ministerial Order published on the use of the electronic invoicing system, waiver of tax and the reward given to a person for reporting a case of tax evasion 

South Africa

• South African Revenue Service introduces a new global minimum tax  declaration process

Togo

• VAT obligations for nonresident providers of digital services and platforms 

Tunisia

• Updated list of jurisdictions with preferential tax regimes

Zambia

• Reinstatement of the previously suspended excise duty on petroleum products with effect from October 2026