Africa | Americas | Asia | Europe| Middle East
Oceania | International Organizations This year in review lists all EY Tax Alerts concerning significant developments in Africa during 2025. |
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| Algeria |
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| 11.11.2025 | Algeria tax circulars clarify on-site tax audit procedures, arbitration requests, obligations/rights for audited companies (2025-2267) |
| 10.27.2025 | Algeria issues new authorization framework for pharmaceutical exploitation establishments (2025-2170) |
| 10.27.2025 | Algeria establishes new requirements for licensing pharmaceutical import establishments (2025-2172) |
| 10.15.2025 | Algeria issues new regulation for preparing and publishing financial statements in the banking sector (2025-2093) |
| 10.14.2025 | Algeria issues new accounting chart for banks and financial institutions (2025-2075) |
| 10.09.2025 | Algeria adds new requirements for licensing wholesale pharmaceutical distribution establishments (2025-2043) |
| 10.09.2025 | Algeria issues regulation on good manufacturing practices certification for pharmaceutical establishments (2025-2046) |
| 10.01.2025 | Algeria updates requirements for pharmaceutical manufacturing establishments (2025-1979) |
| 07.31.2025 | Algeria | Foreign trade ministry establishes reporting requirements and preapprovals for importing goods and services (2025-1627) |
| 07.18.2025 | Algeria establishes reporting requirements for data on physical goods production (2025-1522) |
| 05.29.2025 | Algeria clarifies adjustments to capital gains derived from transfer of shares, equity interests and similar securities (2025-1144) |
| 05.28.2025 | Algeria clarifies conditions and deadline for claims contesting VAT refund decisions (2025-1140) |
| 05.28.2025 | Algerian order introduces new categories of fixed assets and their depreciation periods (2025-1141) |
| 04.15.2025 | Algeria extends filing deadline for 2024 Annual Tax Returns and TP declarations (2025-0900) |
| 01.17.2025 | Algeria enacts 2025 Finance Law with key measures applicable to corporations (2025-0278) |
| Egypt |
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| 11.18.2025 | Egypt introduces significant updates to VAT provisions (2025-2316) |
| 07.22.2025 | Egypt introduces significant VAT updates on certain goods and services (2025-1554) |
| 07.22.2025 | Egypt enacts new labor law with changes affecting employers beginning 1 September 2025 (2025-1555) |
| 03.05.2025 | Egypt introduces legislation to facilitate tax compliance, settlements and dispute resolution (2025-0612) |
| 02.28.2025 | Egypt introduces tax incentives and benefits for small enterprises (2025-0577) |
| 02.27.2025 | Egypt introduces new legislation to facilitate tax settlements (2025-0570) |
| Ethiopia |
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| 12.17.2025 | Ethiopia issues a new Income Tax Proclamation (2025-2542) |
| Ghana |
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| 11.26.2025 | Ghana's finance minister presents 2026 budget statement and economic policy (2025-2380) |
| 10.27.2025 | West Africa | Navigating the fiscal and regulatory landscape of Free Trade Zones: A comparative lens on Ghana and Nigeria (2025-2176) |
| 08.22.2025 | West Africa | Taxation of Gaming and Betting industry in Ghana and Nigeria (2025-1741) |
| 07.30.2025 | Ghana presents mid-year fiscal policy review of 2025 Budget Statement and Economic Policy (2025-1626) |
| 04.24.2025 | Ghana Revenue Authority announces VAT implementation on supply of non-life insurance services (2025-0940) |
| 04.09.2025 | Ghana's Parliament amends tax laws following the 2025 budget statement presentation (2025-0844) |
| 03.14.2025 | Ghana's finance minister presents 2025 budget statement and economic policy for FY2025 with tax implications (2025-0687) |
| 02.27.2025 | Ghana's Social Security and National Insurance Trust notifies all employers of change in 2025 maximum insurable earnings (2025-0571) |
| Kenya |
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| 12.17.2025 | Kenya Revenue Authority publishes draft regulations on Minimum Top-Up Tax (2025-2539) |
| 12.11.2025 | Kenya Revenue Authority to validate income and expenses in income tax returns (2025-2471) |
| 12.11.2025 | Kenya High Court rules that valid objection to tax assessment must be filed on iTax system (2025-2472) |
| 12.10.2025 | Kenya Revenue Authority makes several enhancements to online filing system (2025-2465) |
| 12.05.2025 | Kenya High Court determines that digital platforms are liable for VAT on full customer charges (2025-2429) |
| 12.02.2025 | Kenya High Court rules that government's objection decision sent to wrong email was ineffective (2025-2396) |
| 11.21.2025 | Kenya High Court rules commissions received by payment service provider was VAT exempt (2025-2348) |
| 11.21.2025 | Kenya Tax Appeals Tribunal rules switching services offered by payment service providers are VAT exempt (2025-2352) |
| 11.19.2025 | Kenya Revenue Authority publishes draft regulations on Advance Pricing Agreement framework (2025-2320) |
| 11.18.2025 | Kenya enacts Virtual Asset Service Providers Act, 2025 | A new regulatory era (2025-2314) |
| 11.14.2025 | Kenya court highlights importance of careful consideration of employee privacy and oversight in the digital workplace (2025-2291) |
| 11.11.2025 | Kenya Tax Appeals Tribunal rules outsourced employees are independent contractors (2025-2269) |
| 11.04.2025 | Kenya's union dues and agency fees deduction orders require ongoing compliance by employers under the Labour Relations Act (2025-2214) |
| 10.30.2025 | Kenya Data Protection Commissioner reiterates employers must secure employees' explicit consent to use their images commercially (2025-2192) |
| 10.30.2025 | Kenya releases the National AI Strategy 2025-2030 (2025-2193) |
| 10.15.2025 | Kenya Revenue Authority publishes draft regulations on Significant Economic Presence Tax scope and compliance (2025-2091) |
| 09.11.2025 | Kenya Revenue Authority (KRA) launches eRITS to enhance rental income tax compliance (2025-1841) |
| 09.02.2025 | Kenya's new Persons with Disabilities Act adds tax exemptions (2025-1780) |
| 08.25.2025 | Kenya High Court declares several provisions of the Public Benefits Organizations Act unconstitutional (2025-1743) |
| 08.20.2025 | Kenya provides payment timeline for minimum top-up tax (2025-1731) |
| 08.20.2025 | Kenya introduces Advance Pricing Agreements (2025-1730) |
| 07.16.2025 | Kenya enacts Finance Act, 2025 (2025-1498) |
| 05.22.2025 | Kenya Tax Appeals Tribunal offers a distinction between reimbursements and incidental costs for VAT purposes (2025-1115) |
| 05.14.2025 | Kenya introduces Finance Bill 2025 (2025-1057) |
| 04.30.2025 | Kenya Tax Appeals Tribunal rules that certain automatic transmission fluid is a non-lubricating oil for tariff purposes (2025-0971) |
| 04.16.2025 | Kenya Court of Appeal rules VAT is applicable on sale of commercial property (2025-0913) |
| 03.04.2025 | Kenya enacts domestic minimum top-up tax (2025-0599) |
| 02.26.2025 | Kenya Tax Appeals Tribunal rules that packaging materials can qualify for excise duty relief under certain circumstances (2025-0564) |
| 02.21.2025 | Kenya Tax Appeals Tribunal rules that the sale of repossessed collateral is subject to VAT (2025-0535) |
| 02.06.2025 | Kenya deposits Multilateral Instrument with OECD (2025-0413) |
| 02.05.2025 | Kenya Tax Appeal Tribunal rules income earned by registered pension scheme is exempt from income tax (2025-0396) |
| 01.15.2025 | Kenya extends tax amnesty initiative until 30 June 2025 (2025-0236) |
| 01.14.2025 | Kenya enacts changes under the Tax Laws (Amendment) Act, 2024 and other legislation (2025-0233) |
| 01.13.2025 | Kenya enacts Business Laws (Amendment) Act, 2024 (2025-0217) |
| Libya |
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| 08.05.2025 | Libya cancels Jihad Tax, in place since 1970 (2025-1651) |
| Mauritius |
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| 04.11.2025 | Mauritius | Privy Council's Judicial Committee overturns Mauritius Supreme Court, holding partnership's repeated losses didn't preclude business purpose (2025-0882) |
| 02.04.2025 | Mauritius Supreme Court reverses Assessment Review Committee decision to hold 80% of company's interest income was tax-exempt (2025-0394) |
| Nigeria |
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| 06.03.2025 | Nigeria enacts cost efficiency tax incentives for oil and gas upstream petroleum sector (2025-1185) |
| 05.29.2025 | Nigeria's Non-Resident Persons' Tax Office ramps up tax compliance enforcement for nonresidents with Nigerian business presence (2025-1158) |
| 05.20.2025 | Nigeria's Federal Inland Revenue Service rolls out e-Invoicing platform (2025-1098) |
| Rwanda |
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| 09.26.2025 | Rwanda gazettes new directive on foreign exchange operations (2025-1939) |
| 06.16.2025 | Rwanda introduces numerous tax changes (2025-1272) |
| 01.17.2025 | Rwanda gazettes Presidential Order revising contributions to compulsory pension scheme (2025-0277) |
| South Africa |
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| 04.25.2025 | South African VAT-rate increase reversed — VAT rate to remain at 15% from 1 May 2025 (2025-0943) |
| 04.04.2025 | South African VAT rate increase to proceed (2025-0819) |
| 03.19.2025 | South Africa publishes amendments excluding certain business-to-business transactions from scope of electronic services for VAT purposes (2025-0709) |
| 03.14.2025 | South African VAT rate set to increase by 0.5% from 1 May 2025 and another 0.5% from 1 April 2026 (2025-0695) |
| Tanzania |
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| 08.04.2025 | Tanzanian Finance Act, 2025 analysis (2025-1649) |
| Uganda |
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| 07.17.2025 | Uganda issues Tax Amendment Acts for 2025 (2025-1509) |
| 04.07.2025 | Uganda issues Tax Amendment Bills for 2025 (2025-0837) |
| 03.17.2025 | Uganda Revenue Authority requires new method for prepaying 30% of tax assessed prior to Tax Appeals Tribunal hearing (2025-0701) |
