Africa: VAT implementation in Liberia starts in 2027; other recent tax developments
Including tax changes in Angola, Botswana, Congo, Liberia, Madagascar, Namibia, South Africa, and Uganda
The KPMG member firm in the Netherlands prepared an April 2026 report on recent tax-related developments in Africa, including:
- Angola: Startup bill with tax incentives approved by Parliament (Portuguese)
- Botswana: Temporary suspension of fuel and road levies for a period of six months
- Congo: Introduction of tax and customs incentives for Commercial Real Estate Zone (French)
- Liberia:
- Madagascar: Finance Law 2026 introduces several tax amendments intended to strengthen revenue collection and broaden selected tax bases (French)
- Namibia: Publication of the new excise duty rates applicable to a broad range of products
- South Africa: President signs Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2026,Taxation Administration Laws Amendment Act 2026, Taxation Laws Amendment Act 5 of 2026, amending the Carbon Tax Act, 2019, Taxation Laws Amendment Act 2026, removing VAT exemption on low-value imported goods
- Uganda: Tax bills for FY 2026/2027