NL-Africa Tax Newsletter – March 2026

Dear business relation,

This NL-Africa Tax Desk newsletter includes, amongst others, updates on the tax provisions in the 2026/2027 budget of Gabon, Namibia and South Africa.  

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
• ATAF releases Technical Note on EU Carbon Border Adjustment Mechanism and implications for African exports 

Algeria

• Publication of Taxpayer Rights Charter (in French) 

Benin

• Tax authorities publish administrative tax rulings to clarify various tax provisions (in French) 

Burundi

• Law adopted revising several tax measures introduced under the 2025-2026 Finance Law, including changes to import-related levies (in French) 

Eswatini

• 2026 Budget proposing broad tax compliance measures presented 

Gabon

• Finance Law 2026 includes new widespread tax measures (in French) 

Malawi

• Minister of Finance announces several proposed changes to, among others, capital gains taxation, the VAT registration threshold and tax administration  

Namibia

• Finance Minister announces tax reform agenda in FY 2026/27 Budget 

Nigeria

• Introduction of 1% Presumptive Tax for informal businesses 

South Africa

• Interest deductibility on loans used to redeem preference shares
• Tax provisions in 2026/2027 budget