Africa: Gabon Finance Law 2026 includes mandatory e-invoicing; other recent tax developments
Proposed direct and indirect tax changes for Eswatini, Malawi, and Namibia also announced.
The KPMG member firm in the Netherlands prepared a March 2026 report on recent tax-related developments in Africa, including:
- African Tax Administration Forum (ATAF): Release of technical note on the EU carbon border adjustment mechanism (CBAM) and implications for African exports
- Algeria: Publication of taxpayer rights charter (French)
- Benin: Publication of administrative tax rulings to clarify various tax provisions (French)
- Burundi: Law adopted revising several tax measures introduced under the 2025-2026 Finance Law, including changes to import levies (French)
- Eswatini: 2026 budget proposes broad tax compliance measures
- Gabon: Finance Law 2026 includes mandatory electronic invoicing (e-invoicing), other tax measures (French)
- Malawi: Minister of Finance announces proposed changes to capital gains taxation, value added tax (VAT) registration threshold, and tax administration
- Namibia: Finance Minister announces tax reform agenda in FY 2026/2027 budget