NL-Africa Tax Newsletter – August 2025
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, an update on the mid-year budget in Ghana and on Pillar Two in Mauritius.
Furthermore, registration is still open for the 2025 KPMG Africa Tax Summit on 2-3 September in Johannesburg, South Africa. The summit is designed for executives leading tax and finance functions with oversight for African operations. This will be a distinguished gathering, bringing together tax leaders from across Africa and beyond. In the main plenary sessions, notable guest speakers and KPMG subject matter experts will speak on the big picture themes of geopolitics and tax policymaking, technology and artificial intelligence; as well as the importance of collaboration as a driver for unlocking collective strength. You can register here.
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
- Transfer pricing documentation summaries by jurisdiction
Botswana
Egypt
- New taxpayers required to comply with mandate to issue electronic receipts for B2C transactions
- New tax laws regarding compliance, incentives, and procedures
- VAT amendments to certain goods
Ghana
Madagascar
Mauritius
- Mauritius implements 15% QDMTT (Pillar Two) in 2025 Finance Bill
- Tax dispute resolution shifts to Revenue Tribunal
Nigeria
- Discontinuation of issuance of tax exemption certificates
- Extended e-invoicing compliance deadline for large taxpayers
- Nigeria announces tax incentives for manufacturers and innovators using local raw materials
- Update on proposed legislation to reform tax system
South Africa
- Draft legislation addressing scope of section 23M
- Guidance on advance tax rulings, tariff system for excess electricity from renewable sources
- Increase in fuel levies
- Proposed amendment to repeal exemption for certain dividends recognized under IFRS
- Proposed amendment to rules allowing deferral of foreign currency gain or loss on certain related-party debts
- Proposed changes to anti-avoidance rules for hybrid equity instruments
- Reduced interest rate for taxation of interest-free or low-interest loans
- Updated guide on royalties withholding tax return
Zimbabwe
