Africa: Tax

Struggling to pay your tax debt? SARS offers payment arrangements that allow taxpayers to settle outstanding liabilities through installments over 1 to 36 months. Understanding when and how to apply for these arrangements can help you avoid debt collection action while maintaining compliance with the South African Revenue Service.

Struggling to pay a significant tax debt? Learn how a compromise works, what SARS requires and why timing matters if you are disputing an assessment.

Nigeria's new tax regime introduces critical compliance requirements for incorporated companies that have not yet commenced business operations. The Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025, effective January 1, 2026, reshape the framework for corporate taxation and administration, raising important questions about filing obligations for shelf companies and non-operational entities.

Botswana's new Income Tax (Transfer Pricing) Regulations, 2026 establish a comprehensive framework for pricing and documenting related-party transactions. The regulations introduce a hierarchical approach to transfer pricing methods, specific requirements for comparables selection, and strict contemporaneous documentation obligations that fundamentally change how multinational businesses must approach their cross-border arrangements.

Cross-border tax compliance between Botswana and South Africa is undergoing significant transformation as SARS deploys AI-driven enforcement tools, Botswana proposes a shift to residence-based taxation, and global minimum...

Investment in the Democratic Republic of the Congo continues to expand across mining, energy, infrastructure, telecommunications and other strategic sectors. Alongside commercial potential, investors must address a question from the outset: how can capital, cash flows and expected returns be protected throughout an investment?

Nigeria's 2025 Tax Reform Acts introduce sweeping changes for non-residents, foreign investors, and expatriates operating in or deriving income from Nigeria. From expanded Permanent Establishment rules and Significant Economic Presence thresholds to mandatory VAT registration for offshore suppliers and Capital Gains Tax on indirect share transfers, the new framework fundamentally reshapes cross-border tax obligations. Understanding these provisions and taking proactive compliance steps is now essential for

Nigeria has introduced a standardised framework for the taxation of virtual assets through the NRS Virtual Asset Tax Guidelines. This comprehensive breakdown examines who the guidelines apply to...

Kenya's legal and regulatory landscape is undergoing significant transformation across multiple sectors, from the introduction of Africa's first dedicated technopolis legislation to the establishment of comprehensive cryptocurrency licensing requirements. The country is implementing major reforms in banking capitalisation, ending Kenya Power's retail electricity monopoly, and expanding its tax framework to capture digital financial services and indirect share transfers.

Instalment sale agreements offer flexibility in South African property transactions, but many purchasers misunderstand when transfer duty becomes payable. Under Section 20 of the Alienation of Land Act, transfer duty liability may arise at the date of agreement signature—long before ownership actually transfers—creating unexpected financial obligations that require careful legal and tax planning from the outset.

On 31 October 2025, the General State Budget Bill for 2026 ("2026 GSB Bill") was submitted to the Angolan National Assembly (parliament).

Taxation as a crucial fiscal policy measure is a factual tool for social economic development, which has been adopted by various countries around the world to improve their economic goals.