Africa: Overview of recent tax developments (June 2026)
Recent tax updates from Botswana, Nigeria, and South Africa
Recent tax-related developments in Africa include:
- Africa: West African Tax Administration Forum (WATAF) highlights the UN Tax Convention as a key opportunity to strengthen domestic revenue mobilization in Africa
- Botswana: Issuance of VAT regulations establishing a framework for the taxation of remote services supplied by nonresident service providers and electronic marketplace operators
- Nigeria: Discontinuation of the deduction of 1% stamp duty from payments made to contractors, suppliers, vendors, and service providers
- South Africa: Publication of a guide on how multinational enterprises must submit the global minimum tax return, the global minimum tax declaration form, and the tax calculation
Read a June 2026 report prepared by the KPMG member firm in the Netherlands