1. [Home](https://www.meijburg.com/) 2. [News](https://www.meijburg.com/news) 3. NL-Africa Tax Newsletter – October 2026 # NL-Africa Tax Newsletter – October 2026 October 28, 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, 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**](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 e-invoicing developments timeline ](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/e-invoicing-developments-timeline.pdf) - [Taxation of the digitalized economy ](https://kpmg.com/kpmg-us/content/dam/kpmg/taxnewsflash/pdf/2026/digitalized-economy-taxation-developments-summary.pdf) - [KPMG BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps "(opent in een nieuw venster)") - [African firms struggle to find good transfer pricing comparables](https://kpmg.com/us/en/taxnewsflash/news/2026/10/tnf-kpmg-article-african-firms-struggle-to-find-good-transfer-pricing-comparables.html) **Algeria** - [Draft 2027 Finance Bill proposes VAT collection by nonresident platforms and platform reporting requirements](https://kpmg.com/us/en/taxnewsflash/news/2026/10/algeria-2027-finance-bill-vat-platform-reporting.html) **Angola** - [Lists published of the diamond and oil companies exempt from the special contribution on foreign exchange operations (in Portuguese)](https://angolex.com/paginas/circular/lista-sociedades-diamantiferas-investidoras-petroliferas-isentas-contribuicao-cambial-08a-2026a.html) **Eswatini** - [Proposed VAT registration and compliance regime for nonresident electronic services providers](https://kpmg.com/us/en/taxnewsflash/news/2026/10/eswatini-vat-nonresident-electronic-services.html) **Gabon** - [Proposed environmental tax on gas flaring announced (in French) ](https://presidence.ga/2026/10/09/8662/) **Ghana** - [Real-time VAT collection on cross-border digital services](https://kpmg.com/us/en/taxnewsflash/news/2026/10/tnf-ghana-real-time-vat-collection-on-cross-border-digital-services.html) **Kenya** - [Final regulations on application of significant economic presence (SEP) tax](https://kpmg.com/us/en/taxnewsflash/news/2026/10/kenya-final-regulations-significant-economic-presence-tax.html) - [Final regulations under Pillar Two law](https://kpmg.com/us/en/taxnewsflash/news/2026/10/kenya-final-regulations-pillar-two-law.html) - [New income tax exemption rules for collective investment schemes](https://kpmg.com/us/en/taxnewsflash/news/2026/10/kenya-income-tax-exemption-collective-investment-schemes.html) - [New withholding tax rules](https://kpmg.com/us/en/taxnewsflash/news/2026/10/kenya-new-withholding-tax-rules.html) **Mauritius** - [Mauritius Revenue Authority has announced that Mauritius attained transitional qualified status for its domestic minimum top-up tax on 10 September 2026 ](https://www.mra.mu/download/CommuniqueTQS220926.pdf) - [Mauritius Revenue Authority has issued a clarification of the VAT treatment of the supply of services by holders of a management licence ](https://www.mra.mu/download/VATTreatment021026.pdf) - [Mauritius Revenue Authority has released a guide on the Qualified Domestic Minimum Top-Up Tax ](https://www.mra.mu/download/QDMTTGuide.pdf) **Namibia** - [2026/2027 mid-year budget review](https://kpmg.com/us/en/taxnewsflash/news/2026/10/namibia-2026-2027-mid-year-budget-review.html) **Nigeria** - [Guidance on direct and indirect taxation of virtual assets](https://kpmg.com/us/en/taxnewsflash/news/2026/10/tnf-nigeria-guidance-on-direct-and-indirect-taxation-of-virtual-assets.html) - [Guidance on new corporate income tax rules, including 15% minimum tax](https://kpmg.com/us/en/taxnewsflash/news/2026/10/nigeria-corporate-income-tax-15-percent-minimum-tax.html) - [Guidance on VAT administration](https://kpmg.com/us/en/taxnewsflash/news/2026/10/nigeria-vat-administration-guidance.html) - [Reduction of interest rates for late tax payments from 1 October 2026 ](https://www.linkedin.com/posts/taxreform-publicfinance-taxadministration-ugcPost-7508901376760958976-iLNP/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) **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 ](https://www.rra.gov.rw/fileadmin/user_upload/Ministerial_orders-Financial_statements.pdf) - [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 ](https://www.rra.gov.rw/fileadmin/user_upload/Ministerial_order___Financial_institutions.pdf) - [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 ](https://www.rra.gov.rw/fileadmin/user_upload/Ministerial_order_EBM.pdf) **South Africa** - [South African Revenue Service introduces a new global minimum tax declaration process](https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/) **Togo** - [VAT obligations for nonresident providers of digital services and platforms](https://kpmg.com/us/en/taxnewsflash/news/2026/10/togo-vat-obligations-nonresident-digital-services-platforms.html)[](https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/) **Tunisia** - [Updated list of jurisdictions with preferential tax regimes](https://kpmg.com/us/en/taxnewsflash/news/2026/10/tnf-tunisia-updated-list-of-jurisdictions-with-preferential-tax-regimes.html) **Zambia** - [Reinstatement of the previously suspended excise duty on petroleum products with effect from October 2026 ](https://www.erb.org.zm/wp-content/uploads/PressStatements/CurrentFuelPumpPricesOctober2026.pdf) 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/3117&title=NL-Africa Tax Newsletter – October 2026&source=https://www.meijburg.com/markdownify/node/3117 "Linkedin") - [ ![Email](https://www.meijburg.com/themes/custom/openworld/static/images/icon_email.svg) ](mailto:?subject=NL-Africa Tax Newsletter – October 2026&body=Check out this site https://www.meijburg.com/markdownify/node/3117 "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/3117 "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)