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Africa: Overview of recent tax developments (September 2026)

Recent tax updates from Angola, Botswana, Equatorial Guinea, Liberia, Mozambique, and Zambia

September 29, 2026

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

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