Africa: Tax

Uganda is proposing significant changes to how it taxes cross-border debt. The Income Tax (Amendment) Bill, 2026 would introduce a new 5% withholding tax on certain interest payments that are currently exempt.

Nigeria's tax landscape has undergone a fundamental transformation with the Nigeria Tax Act 2025, which eliminates decades-old tax exemptions on interest payments for foreign loans that previously made the country attractive for international financing.

No final de dezembro de 2025, o Governo de Moçambique aprovou um pacote significativo de medidas fiscais que visam reformular o panorama legislativo do país. A reforma entrou em vigor no dia 1 de janeiro de 2026...

This issue of ENS' tax in brief provides a comprehensive snapshot of recent tax developments in South Africa, covering significant Supreme Court and High Court judgments on taxpayer representation and customs seizures, legislative amendments to customs rules and fuel levies, SARS publications on compliance requirements, and updates on exchange control regulations including crypto asset treatment.

The Nigeria Revenue Service (the “NRS”) has announced that its offices nationwide will operate on Saturdays from 8 May to 27 June 2026, between 10:00 a.m. and 3:00 p.m.

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

The African Tax Administration Forum and OECD have concluded transfer pricing workshops for Francophone tax officials, while multiple African nations implement significant tax reforms including VAT changes, e-invoicing requirements, and new compliance measures. From Kenya's reduced petroleum VAT rates to Liberia's comprehensive tax amendments and Uganda's proposed alternative minimum tax, these developments reflect a continent-wide effort to modernize tax administration and enhance revenue collection.

Issue 164 of ENS' tax in brief, a snapshot of the latest tax developments in South Africa.

In recent years, transfer pricing (TP) has emerged as a significant concern for multinational enterprises (MNEs) operating in Nigeria. With the Nigeria Revenue Service (NRS) (formerly Federal Inland Revenue Service) intensifying efforts to generate revenue through taxation, taxpayers face heightened scrutiny, prolonged audits, and increasing risk of double taxation.

This article examines Nigeria's Free Trade Zone (FTZ) regime, focusing on the legal framework, incentives, and investment opportunities available to local and foreign investors.

This article examines the evolving regulatory and compliance landscape governing Nigeria’s Free Trade Zones (“FTZs”), with particular focus on the roles of the Nigeria Export Processing Zones Authority (“NEPZA”), the Oil and Gas Free Zones Authority (“OGFZA”), and other embedded regulators operating within the zones

A landmark High Court ruling in Uganda has fundamentally altered how the 30% tax deposit requirement applies when taxpayers challenge assessments before the Tax Appeals Tribunal.