African countries identified EUR 417 million in additional tax revenue in 2025 through exchange of information and voluntary disclosure programmes, according to the Global Forum's Tax Transparency in Africa 2026 report, bringing the cumulative total to EUR 4.6 billion identified since 2009.
The OECD has released the Tax Transparency in Africa 2026: Africa Initiative Progress Report on 30 June 2026.
Continued progress on transparency and exchange of information for tax purposes boost African countries’ domestic resource mobilisation
African countries identified EUR 417 million in additional tax revenue in 2025 through exchange of information (EOI) and related voluntary disclosure programmes, according to a new report published today by the Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum).
Tax Transparency in Africa 2026: Africa Initiative Progress Report demonstrates African countries’ sustained progress in advancing transparency and EOI for tax purposes as critical instruments to combat tax evasion, curb illicit financial flows and strengthen domestic resource mobilisation. Since 2009, African countries have collectively identified EUR 4.6 billion in additional revenue (tax, interests and penalties) using these mechanisms.
Covering developments in 2025, the report reflects a clear transition from adoption of the international tax transparency standards to their effective use across the continent.
African countries have continued to strengthen the legal, institutional, and operational foundations necessary for effective tax transparency. By the end of 2025, over 3 500 exchange relationships were in force across the continent, 85% of which covered by the Multilateral Convention on Mutual Administrative Assistance in Tax Matters.
A record 25 African countries actively used the exchange of information on request (EOIR) in 2025. Historically concentrated among a few countries, its broadening use indicates tax administrations are improving their capacity to integrate the tool into audit and investigative processes.
The implementation of the Common Reporting Standard (CRS) for the automatic exchange of financial account information also continued to progress. By the end of 2025, eight African countries (Ghana, Kenya, Mauritius, Nigeria, Rwanda, Seychelles, South Africa and Uganda) were exchanging automatically, with six more (Cabo Verde, Cameroon, Morocco, Senegal, Tunisia and Zambia) committed to do so in the coming years. In 2025, their tax authorities received information on nearly 3 million financial accounts, covering EUR 259 billion in assets held abroad.
Global Forum peer reviews show steady overall improvement in the legal and practical implementation of the tax transparency standards across the region. Close to 70% of African countries have satisfactory EOIR ratings (“Compliant” or “Largely compliant”), although some weaknesses persist in the effective supervision and enforcement of beneficial ownership rules. Frameworks for the automatic exchange of financial account information are largely in place from a legal perspective, but initial ratings on their practical implementation show varying levels of maturity.
Six African countries (Kenya, Mauritius, Nigeria, Seychelles, South Africa and Uganda) are committed to implement the new Crypto‑Asset Reporting Framework (CARF) and start automatic exchange of information on crypto-asset transactions by 2027 or 2028. Targeted capacity-building activities are ensuring timely legal transposition and operational readiness, strengthening countries’ response to emerging risks linked to crypto-assets.
The Global Forum Secretariat delivered bilateral technical assistance to 35 African countries in 2025, and over 2 200 tax officials (46% of whom women) from 45 African countries participated in 37 training and experience‑sharing events. More than 1 200 officials completed Global Forum e‑learning courses, while the certified trainers from the “Train the Trainer” programme collectively trained more than 2 400 tax officials domestically.
Co-produced with the African Tax Administration Forum, Tax Transparency in Africa 2026 is a key output of the Africa Initiative. Launched in 2014, and bringing together the 39 African members of the Global Forum, the initiative serves as regional platform to advance tax transparency and strengthen domestic resource mobilisation across Africa. The report is a key deliverable of the 19th meeting of the Africa Initiative, held on 30 June – 2 July 2026 in Cotonou, Benin, and co-organised by the Directorate General of Taxes of Benin and the Global Forum Secretariat.
To access the report, please visit: https://www.oecd.org/en/networks/global-forum-tax-transparency/news-events/2026/tax-transparency-in-africa-2026.html.
