NL-Africa Tax Newsletter – September 2025
Dear business relation,
This month’s NL-Africa Tax Desk newsletter includes, amongst others, an update on Digital Services Tax in Kenya, several new tax proposals in South Africa and transfer pricing updates on Senegal and Zambia.
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
Kenya
- Commissions earned by payment service provider exempt from VAT (High Court decision)
- Kenya issues draft rules for new Digital Services Tax targeting non-resident providers
Mali
Mauritius
Nigeria
- FIRS issues notice on withholding tax on interest on short-term securities
- Nigeria Customs Services (NCS) introduces USD 300 duty-free threshold for low-value imports
- Nigeria launches personal income tax calculator
Senegal
South Africa
- Draft regulations implementing cryptoasset reporting framework (CARF) and revising CRS rules
- FATCA and CRS third-party data bi-annual submission period
- Proposal to reduce threshold for ring-fencing losses from certain trades
- Proposed changes to anti-avoidance rules for hybrid equity instruments withdrawn
- SARS invites public comment on draft Crypto Asset Reporting Framework regulations
- SARS invites public comment on Common Reporting Standard regulations
- SARS releases draft interpretation note on income tax exemption
- Updated urban development zone tax incentive guide, including extension to 2030
Tunisia
- Clarification to real estate valuation procedure for preliminary tax audits
- Guidance on new mandatory e-invoicing measures for B2B and large companies
Uganda
- Tax Appeal Tribunal (TAT) affirms gross interest basis for 30% EBITDA limitation and rejects net interest approach under OECD BEPS Action 4
- Three-year tax exemption for certain start-up businesses
Zambia
