Africa: Overview of recent tax developments (September 2026)
Recent tax updates from Angola, Botswana, Equatorial Guinea, Liberia, Mozambique, and Zambia
Recent tax-related developments in Africa include:
- Angola: Clarification of 2% provisional self-assessment of industrial tax
- Botswana: Guidance on charging, reporting, and remitting VAT on reverse-charged supplies
- Equatorial Guinea: Proposal to reduce the employer social security contribution rate (cotización empresarial)
- Liberia: Commitment to begin automatic exchange of information on financial accounts for tax purposes by 2028
- Liberia: Extension and revision of suspension of applicable import duties on qualifying off-grid solar renewable energy products
- Mozambique: Implementation of new procedures for requesting tax clearance certificates
- Zambia: Temporary suspension of customs duty on specified wheat imports
- Zambia: Introduction of extended voluntary disclosure scheme
Read a September 2026 report prepared by the KPMG member firm in the Netherlands