NL-Africa Tax Newsletter – June 2026

Dear business relation,

This NL-Africa Tax Desk newsletter includes updates on the 2026/2027 budgets in East Africa and taxation in respect of digital services.

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
• OECD report: Tax Transparency in Africa 2026 - Africa Initiative Progress Report 
• WATAF highlights UN Tax Convention as key opportunity to strengthen domestic revenue mobilisation in Africa 

Botswana

• Botswana issues VAT regulations establishing a framework for the taxation of remote services supplied by non-resident service providers and electronic marketplace operators 
• Legislative package of tax and customs reforms
• VAT Amendment Act, 2025, introducing VAT on remote services, now effective

Kenya

• Tax and customs proposals in 2026/2027 budget

Mauritius

• Actual and presumed foreign tax may be aggregated under pooling method (Supreme Court decision)

Namibia

• Mandatory e-invoicing implementation timeline revised

Nigeria

• Navigating the Nigeria Tax Act 2025 
• Nigerian government to discontinue the deduction of 1% stamp duty from payments made by to contractors, suppliers, vendors and service providers 
• Registration for KPMG Nigeria’s 2026 VAT and e-Invoicing training programme on July 30 is open 
• Registration for KPMG Nigeria’s training programme strategic management of expatriate employment in Nigeria scheduled on 8 July is open 
• The General Transition Guidelines for the Tax Acts 2025 to facilitate the implementation of Nigeria's new tax framework were issued 

Rwanda

• Tax and customs measures in 2026/2027 budget
• VAT on nonresident online sellers of goods and services introduced

South Africa

• Fuel levy relief extended to June 2026
• South African Revenue Service has published a guide on how MNEs must submit the global minimum tax return, the global minimum tax declaration form and the tax calculation 

Tanzania

• Tax measures in 2026/2027 budget

Uganda

• Tax amendments based on 2026/2027 budget passed by Parliament

Zimbabwe

• Cabinet approves removal of VAT on fish, fish products
• Temporary removal of diesel taxes