1. [Home](https://www.meijburg.nl/) 2. [Nieuws](https://www.meijburg.nl/nieuws) 3. NL-Africa Tax Newsletter – January 2026 # NL-Africa Tax Newsletter – January 2026 30 januari 2026 ![NL-Africa Tax Newsletter](https://www.meijburg.nl/sites/default/files/styles/detail_banner_xl/public/2023-10/capture_1_0.png) 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**](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 BEPS 2.0 (Pillar Two) tracker](https://digitalgateway.kpmgservices.tech/en-US/news/beps "(opent in een nieuw venster)") - [Taxation of the digitalized economy](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/digitalized-economy-taxation-developments-summary.pdf "(opent in een nieuw venster)") - [Transfer pricing documentation summaries by jurisdiction](https://kpmg.com/kpmg-us/content/dam/kpmg/pdf/2023/kpmg-global-transfer-pricing-review.pdf "(opent in een nieuw venster)") - [OECD - Global Forum releases new peer reviews on transparency and exchange of information on request for Benin, Cabo Verde and the Seychelles ](https://www.oecd.org/en/networks/global-forum-tax-transparency/news-events/2026/global-forum-releases-new-peer-reviews-on-transparency-and-exchange-of-information-on-request-for-antigua-and-barbuda-benin-cabo-verde-palau-and-the-seychelles.html) **Angola** - [National Assembly approves 2026 changes to tax laws (in Portuguese)](https://www.minfin.gov.ao/sala-de-imprensa/noticias/noticia/assembleia-nacional-aprova-orcamento-geral-do-estado-para-2026) **Cameroon** - [Guidance on mutual agreement procedures (MAPs)](https://kpmg.com/us/en/taxnewsflash/news/2026/01/cameroon-guidance-maps.html) - [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 ](https://www.prc.cm/en/news/the-acts/laws/8091-law-no-2025-012-of-17-december-2025-finance-law-of-the-republic-of-cameroon-for-the-2026-financial-year) **Central African Republic** - [Central African Republic introduces mandatory fiscal endorsement for corporate income tax filings (in French)](https://www.finances.gouv.cf/finances/les-lois-de-finances-ldf) **Chad** - [Finance Law 2026 with major tax reforms adopted (in French)](https://research.ibfd.org/data/tns/docs/pdf_resource/tns_2026-01-22_td_1_1.pdf) **Ethiopia** - [Proposed tax incentives for exports, startups, green energy projects](https://kpmg.com/us/en/taxnewsflash/news/2026/01/ethiopia-proposed-incentives-exports-startups-green-energy.html) **Ghana** - [Ghana Revenue Authority’s public notice outlining major VAT reforms in effect as per January 1, 2026](https://www.linkedin.com/posts/ghanarevenue_gra-ghanafirst-vatreforms-activity-7411795184205680640-vWWJ/?utm_source=share&utm_medium=member_desktop&rcm=ACoAAC6B2PUBGNfFtTY9ly8riDsFaVGZojFXmPU) - [Modified taxation scheme for “informal sector”](https://kpmg.com/us/en/taxnewsflash/news/2026/01/ghana-modified-taxation-scheme-informal-sector.html) **Kenya** - [Kenya publishes updated Common Reporting Standard Reportable jurisdictions](https://www.kra.go.ke/news-center/public-notices/2333-publication-of-the-list-of-reportable-jurisdictions) - [KPMG report: Digital platform operator with transactional control liable for VAT (Kenya High Court decision)](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kpmg-report-digital-platform-operator-with-transactional-control-liable-for-vat-kenya-high-court-decision.html) - [New standards levy on manufacturing turnover](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kenya-new-standards-levy-on-manufacturing-turnover.html) - [Tax return information to be validated against specified data sources](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-kenya-tax-return-information-to-be-validated-against-specified-data-sources.html) **Liberia** - [Draft 2026 budget includes measures to tax digital economy, increase in GST](https://kpmg.com/us/en/taxnewsflash/news/2026/01/liberia-draft-budget-tax-measures.html) **Mauritius** - [VAT obligations of foreign suppliers of digital and electronic services effective January 1, 2026](https://kpmg.com/us/en/taxnewsflash/news/2026/01/mauritius-vat-obligations-foreign-suppliers-digital-electronic-services.html) **Mozambique** - [Amendments to VAT, corporate and individual income tax, excise tax, and customs laws](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-mozambique-amendments-to-vat-corporate-and-individual-income-tax-excise-tax-and-customs-laws.html) **Namibia** - [Tax proposals in 2025/2026 mid-year budget review](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-namibia-tax-proposals-in-2025-2026-mid-year-budget-review.html) **Niger** - [Expanded solidarity fund contribution introduces various levies and tax incentives](https://kpmg.com/us/en/taxnewsflash/news/2026/01/niger-expanded-solidarity-fund-contribution.html) **Nigeria** - [“Certified” versions of tax reform legislation released by National Assembly](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-nigeria-certified-versions-of-tax-reform-legislation-released-by-national-assembly.html) - [Joint Revenue Board dismisses claims of suspension of new tax laws](https://x.com/OfficialJRBNg/status/2012851017696616684) - [New 15% import duty on fuel; other recent tax-related developments](https://kpmg.com/us/en/taxnewsflash/news/2026/01/nigeria-new-import-duty-fuel.html) - [Nigeria Revenue Service clarifies that Nigeria's new tax law does not introduce VAT on banking services ](https://x.com/OfficialNRSNG/status/2011816808857133379) **South Africa** - [SARS issues guidance on Global Minimum Tax rules](https://www.sars.gov.za/businesses-and-employers/large-business-and-international/global-minimum-tax/) **Tunisia** - [Expanded e-invoicing mandate to cover services, in addition to goods](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tunisia-expanded-e-invoicing-mandate-services-goods.html) **Zimbabwe** - [Digital services withholding in lieu of nonresident VAT collection](https://kpmg.com/us/en/taxnewsflash/news/2026/01/tnf-zimbabwe-digital-services-withholding-in-lieu-of-nonresident-vat-collection.html) Lees verder: - [ Afrika ](https://www.meijburg.nl/landendesk/afrika) - [ NL-Africa Tax Desk ](https://www.meijburg.nl/internationaal/landendesks/africa-desk) - [ NL-Africa Tax Newsletter ](https://www.meijburg.nl/internationaal/landendesks/africa-desk) - [ ![Linkedin](https://www.meijburg.nl/themes/custom/openworld/static/images/icon_linkedin.svg) ](http://www.linkedin.com/shareArticle?mini=true&url=https://www.meijburg.nl/markdownify/node/2962&title=NL-Africa Tax Newsletter – January 2026&source=https://www.meijburg.nl/markdownify/node/2962 "Linkedin") - 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