NL-Africa Tax Newsletter – January 2026

Dear business relation,

This first NL-Africa Tax Desk newsletter of 2026 includes, amongst others, updates on major tax reforms in Cameroon, Mozambique and Namibia. It also includes the latest on the new 2026 tax laws in Nigeria.

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
• OECD - Global Forum releases new peer reviews on transparency and exchange of information on request for Benin, Cabo Verde and the Seychelles 

Angola

• National Assembly approves 2026 changes to tax laws (in Portuguese)

Cameroon

• Guidance on mutual agreement procedures (MAPs)
• Major tax reforms, including new significant economic presence rules, an expansion of the definition of digital services and the introduction of a new environmental tax in Budget 2026 enacted 

Central African Republic

• Central African Republic introduces mandatory fiscal endorsement for corporate income tax filings (in French)

Chad

• Finance Law 2026 with major tax reforms adopted (in French) 

Ethiopia

• Proposed tax incentives for exports, startups, green energy projects

Ghana

• Ghana Revenue Authority’s public notice outlining major VAT reforms in effect as per January 1, 2026
• Modified taxation scheme for “informal sector”

Kenya 

• Kenya publishes updated Common Reporting Standard Reportable jurisdictions
• KPMG report: Digital platform operator with transactional control liable for VAT (Kenya High Court decision)
• New standards levy on manufacturing turnover
• Tax return information to be validated against specified data sources

Liberia

• Draft 2026 budget includes measures to tax digital economy, increase in GST

Mauritius

• VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026

Mozambique

• Amendments to VAT, corporate and individual income tax, excise tax, and customs laws

Namibia

• Tax proposals in 2025/2026 mid-year budget review

Niger

• Expanded solidarity fund contribution introduces various levies and tax incentives

Nigeria

• “Certified” versions of tax reform legislation released by National Assembly
• Joint Revenue Board dismisses claims of suspension of new tax laws
• New 15% import duty on fuel; other recent tax-related developments
• Nigeria Revenue Service clarifies that Nigeria's new tax law does not introduce VAT on banking services 

South Africa

• SARS issues guidance on Global Minimum Tax rules

Tunisia

• Expanded e-invoicing mandate to cover services, in addition to goods

Zimbabwe

• Digital services withholding in lieu of nonresident VAT collection