Nigeria: NRS issues new guidelines on capital gains taxation, VAT refund claims
The Nigeria Revenue Service (NRS) has published three new guidelines dated 29 June 2026, incorporating changes introduced by the Nigeria Tax Act (NTA) 2025 and the Nigeria Tax Administration Act (NTAA) 2025, both of which took effect on 1 January
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Egypt updates taxpayer bookkeeping rules, state-owned company profit transfers
Egypt has enacted three laws introducing changes to state revenue collection, taxpayer bookkeeping requirements, temporary tax cards and the transfer of profits from state-owned companies to the General Treasury. Law No. 148 of 2026, Law No. 150
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Egypt amends VAT law with changes for medical equipment, real estate, and financial services
Egypt has enacted Law No. 149 of 2026, introducing amendments to the Value Added Tax (VAT) Law No. 67 of 2016 covering medical equipment, raw natural materials, real estate transactions, financial services and tax refunds. The law was issued by
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Estonia, Qatar income tax treaty enters into force
The income tax treaty between Estonia and Qatar entered into force on 26 June 2026. The treaty was signed on 7 March 2024 and applies to Estonian income tax and Qatar income tax and corporation tax. Dividends are subject to a 0% withholding
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Serbia: National Assembly reviews ratification of tax treaty with Angola
Serbia's National Assembly (parliament) is advancing legislation to ratify its income tax treaty with Angola. The agreement, finalised on 9 June 2026, establishes a formal tax coordination framework between the two nations. The agreement aims
See MoreNigeria launches application guidelines for tax credit on priority sector investments
The Nigerian Investment Promotion Commission has published the Application Guidelines for the Economic Development Tax Incentive (EDTI). The EDTI serves as a comprehensive guide for companies seeking to leverage tax credits for priority
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Ghana increases energy sector levies on fuel oils, introduces road fund charge
Ghana’s Parliament has passed and gazetted the Energy Sector Levies (Amendment) Bill 2026, amending the Energy Sector Levies Act, 2025 (Act 1135) on 31 July 2026. The Energy Sector Levies (Amendment) Bill, 2026 aims to update existing laws by
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UAE: MoF extends small business corporate tax relief
The UAE’s Ministry of Finance has announced the issuance of Ministerial Decision No. (131), extending the period during which eligible Taxable Persons can claim Small Business Relief to tax periods ending on or before 31 December 2029. The
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Bahrain: NBR updates VAT guide for financial services
Bahrain’s National Bureau for Revenue (NBR) has published VAT Financial Services Guide Version 1.4 on 3 August 2026. The latest version of the guide updates Section 10.4. Under Bahrain’s VAT rules, financial services are generally treated as
See MoreSerbia: National Assembly reviews tax treaty ratification bill with Algeria
The Serbian National Assembly is reviewing legislation to ratify the pending income and capital tax treaty with Algeria. Signed on 31 March 2026, the agreement will establish the first tax treaty between the two countries once it enters into
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Qatar: GTA announces significant increase in tax compliance as tax return filing rate reaches 90% for the 2025 tax year
Qatar’s tax authority, the General Tax Authority (GTA), announced on 6 August 2026 that the taxpayer compliance rate for filing tax returns for the 2025 tax year reached 90%, representing an increase of 13.9% compared with the 2024 tax year. This
See MoreNigeria: NRS issues virtual asset tax framework, establishes income tax, VAT, and stamp duty obligations
The Nigeria Revenue Service (NRS) established a comprehensive framework in 2026 to regulate the taxation of virtual assets (VAs), including cryptocurrencies, stablecoins, and NFTs, through Guidelines on the Taxation of Virtual Assets ( Information
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Kenya activates iTax tax amnesty functionality under Finance Act 2026
The Kenya Revenue Authority (KRA) has issued a notice announcing the activation of the Tax Amnesty Functionality in iTax, offering relief from penalties, interest and fines on eligible tax liabilities for periods up to 31 December 2025, provided the
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Turkey: Revenue Administration updates tax penalty reduction guide
Turkey’s Revenue Administration has updated and published the Guide on the Tax Penalty Reduction Application, explaining the scope of penalties covered, eligibility requirements, reduction rates, application procedures and payment obligations
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UAE: FTA issues registration, deregistration rules under Pillar Two Top-up tax
The UAE Federal Tax Authority (FTA) issued Federal Tax Authority Decision No. 12 of 2026, establishing the registration, deregistration and notification requirements for entities subject to the domestic Top-up Tax under Cabinet Decision No. 142 of
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UAE: FTA reminds small business relief beneficiaries of corporate tax compliance obligations
The UAE Federal Tax Authority (FTA), in a notice on 3 August 2026, has reminded taxable persons eligible for small business relief that they must submit simplified corporate tax returns within prescribed legal deadlines. FTA has emphasised that
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South Africa consults on 2026 draft tax legislation
South Africa's National Treasury and the South African Revenue Service (SARS) have launched a public consultation on the 2026 draft Taxation Laws Amendment Bill (2026 draft TLAB) and the 2026 draft Tax Administration Laws Amendment Bill (2026 draft
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Kenya: KRA clarifies eligibility rules for 2026 tax amnesty programme
The Kenya Revenue Authority (KRA) has reminded taxpayers to take advantage of the 2026 Tax Amnesty Programme before it closes on 31 December 2026, offering a 100% waiver of penalties and interest for eligible tax liabilities. Announced on 30 July
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