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An overview by ENS Africa, Taxand South Africa
Celia Becker from our South African member firm, ENS Africa, has authored the latest edition of their Tax in Brief newsletter, summarising key tax developments across Africa.
This edition highlights findings from the OECD’s Revenue Statistics in Africa 2025, which reports rising tax-to-GDP ratios in 24 African countries, driven mainly by corporate income tax and, to a lesser extent, VAT, although averages remain below those of other regions. It also covers proposals by the African Tax Administration Forum to develop guidance on Significant Economic Presence rules for taxing the digital economy.
Key regional updates include the planned abolition of ECOWAS air ticket taxes from January 2026, mandatory e-invoicing for large companies in Angola from January 2026 (with full implementation by 2027), and a range of country-specific reforms such as VAT changes in Botswana, tax incentives in Ethiopia and Ghana’s new VAT reward scheme. The newsletter also notes that hybrid working arrangements may support compliance by easing the transition to increasingly digital tax systems.
You can read the full newsletter here.
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