NL-Africa Tax Newsletter – February 2025

Dear business relation,

This month’s NL-Africa Tax Desk newsletter includes, amongst others, updates on 2025 budget measures across Africa and an update on the double tax treaty negotiations between the Netherlands and several African countries.  

If you would like to know more about the matters addressed in this newsletter or have any feedback, you are welcome to contact Sebastiaan Paling (Head of the NL-Africa Tax Desk). Please visit our website for more information on the NL-Africa Tax Newsletter and the services we offer or to download our factsheet.

Best regards,
NL-Africa Tax Desk team
Meijburg & Co

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Africa 

• ATAF & UNDP sign Memorandum of Understanding to enhance tax systems across Africa 
• KPMG BEPS 2.0 (Pillar Two) tracker 
• Taxation of the digitalized economy
• Transfer pricing documentation summaries by jurisdiction

Botswana

• Tax proposals in 2025/2026 budget

Cameroon

• Cameroon publishes guidance on implementation of Transfer Pricing provisions (in French)

Democratic Republic of the Congo

• Guidance on “windfall profits tax” on mining sector

Guinea-Bissau

• VAT implementation effective January 2025

Kenya

• Excise duty on services provided by nonresidents through digital platforms
• Increased social security fund contribution rates effective February 2025 
• Kenya Tax Appeals Tribunal rules that competent and credible evidence is required to support invoices not subject to mark-up under group service pool agreement 
• Legislation replacing digital services tax with significant economic presence tax, implementing Pillar Two rules

Liberia

• Proposed 18% VAT in FY2026, proposed tax measures in 2025 budget 

Mauritius

• Eligibility to claim partial exemption on interest income (Supreme Court decision)

Netherlands

• Dutch Ministry of Finance releases tax treaty negotiations planning for 2025 (including updates on negotiations with Benin, Morocco, Mozambique and Uganda)  (in Dutch)

Niger

• Tax measures in 2025 budget
• VAT obligations for digital platforms from January 1, 2025

Nigeria

• Federal government approves 15% tariff increase on services by Nigerian Ports Authority 

Rwanda

• Government announces new tax policy reforms 

Tanzania

• Oman signed income tax treaty with Tanzania

Zambia

• Proposed amendments to tax bills following budget report