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Africa: Overview of recent tax developments (June 2026)

Recent tax updates from Botswana, Nigeria, and South Africa

june 30, 2026

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

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