This comprehensive briefing covers recent tax law changes, regulatory updates, and compliance requirements across multiple African jurisdictions including Benin, Botswana, Burkina Faso, Burundi, and many others. The updates span corporate tax reforms, VAT amendments, withholding tax changes, and new administrative procedures affecting businesses operating throughout the continent.
BENIN: 2026 Amending Finance Law promulgated by the President
Law No. 2026-10 of 24 June 2026, the amending finance law for the 2026 financial year, was adopted by the National Assembly on 19 June 2026 and promulgated by the President on 24 June 2026. Significant amendments include:
Corporate tax
- Taxing capital gains on the disposal of securities of enterprises established in Benin regardless of the residence of the transferor or transferee;
- Applying the Impôt sur le Revenu des Capitaux Mobiliers (Income Tax on Movable Capital, IRCM) to retained undistributed profits, whether capitalised or not, where profits are not reinvested within three years after the year in which they were realised. The tax is computed on cumulative undistributed distributable profits after the relevant deductions and must be paid by 31 March following the expiry of the three-year period;
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