Skip to main content

Africa: Overview of recent tax developments (October 2026)

Recent tax updates from Angola, Gabon, Mauritius, Nigeria, Rwanda, South Africa, and Zambia

OCtober 28, 2026

Recent tax-related developments in Africa include:

  • Angola: Publication of lists of diamond and oil companies exempt from the special contribution on foreign exchange operations
  • Gabon: Proposed environmental tax on gas flaring
  • Mauritius: Transitional qualified status for the domestic minimum top-up tax (DMTT)
  • Mauritius: Clarification of the VAT treatment of services supplied by holders of a management license
  • Mauritius: Guidance on the qualified domestic minimum top-up tax (QDMTT)
  • Nigeria: Reduction of interest rates for late tax payments effective October 1, 2026
  • Rwanda: Ministerial Order on determining a person's permanent residence, location of effective place of management, and annual turnover required for certification of financial statements
  • Rwanda: Ministerial Order on conditions for extending the period of application of the 0% corporate income tax rate for a deposit-taking microfinance institution
  • Rwanda: Ministerial Order on the use of the electronic invoicing system, waiver of tax, and rewards for reporting tax evasion
  • South Africa: Introduction of a new global minimum tax declaration process
  • Zambia: Reinstatement of the previously suspended excise duty on petroleum products effective October 2026

Read an October 2026 report prepared by the KPMG member firm in the Netherlands

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.

KPMG. Make the Difference.


Some or all of the services described herein may not be permissible for KPMG audit clients and their affiliates or related entities.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. KPMG LLP does not provide legal services.

The information contained herein is not intended to be “written advice concerning one or more Federal tax matters” subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

© 2026 KPMG LLP, a Delaware limited liability partnership, and its subsidiaries are part of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.
All fields with an asterisk (*) are required.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred.

Job seekers

Visit our careers section or search our jobs database.

Search now!

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Submit

Office locations

View locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Learn more

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Contact

Headline