Compliance News
South Africa | COID ROE system temporary shutdown and submission period
South Africa’s Department of Employment and Labour announced a temporary shutdown of the Compensation Fund ROE Online System ahead of the 2025/2026 Return of Earnings (ROE) season, which opens 1 April 2026. What is changing Temporary shutdown of ROE ...
South Africa | Draft rates bill amendments to employment benefits and retirement contribution tax deduction limits
South Africa’s Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill, published following the 2026 Budget Speech, introduces proposed amendments to exemptions and retirement fund deduction limits, effective 1 March 2026. Important notes ...
Eswatini | Budget Speech 2026/2027
On 27 February 2026, the Minister of Finance, Neal Rijkenberg, delivered Eswatini’s 2026/27 Budget Speech under the theme “Agape Love, Love in Action for Economic Transformation”, setting out a clear plan to support economic transformation while ...
Namibia | 2026/2027 Budget Speech, proposed changes to individual income tax brackets
The Minister of Finance, Hon. Ericah Shafudah, presented the 2026/2027 Budget Statement to Parliament on 26 February 2026. The Income Tax Amendment Bill is currently under legal review and is expected to be introduced in Parliament between July and ...
South Africa | Budget Tax Policy Proposals Affecting Payroll for 2026/2027
During the recent Budget Speech, the Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill was published. This draft Bill includes several additional proposed amendments relating to: Exempt employment benefits The retirement fund tax ...
South Africa | Budget Speech 2026
On Wednesday, 25 February 2026, the Minister of Finance, Mr Enoch Godongwana, delivered the 2026 National Budget Speech to the National Assembly. Budget 2026 responds to continued fiscal pressure and a fragile economic recovery with a cautious ...
Lesotho | Budget Speech for the 2026/27 Financial Year
Lesotho’s 2026/27 Budget Speech, delivered to Parliament on 18 February 2026, proposes adjustments to personal income tax thresholds and tax credits to protect lower- and middle-income earners from inflation-related bracket creep. The effective date ...
Botswana | Personal income tax top bracket increase
Botswana’s 2026/27 Budget Speech, delivered to the National Assembly on 9 February 2026, proposes changes to personal income tax rates, effective date to be confirmed. What is changing Personal income tax, top bracket increase In paragraph 116, the ...
South Africa | Taxation Laws Amendment Bill 2025: Proposed payroll-related amendments
South Africa’s Taxation Laws Amendment Bill, 2025 proposes amendments affecting payroll, employers and employees under the Income Tax Act, 1962, with key effective dates of 1 September 2024 and 1 March 2026. What is changing Inclusion of previously ...
Senegal | Extension of deadline for annual summary statements (salaries and third parties)
Senegal’s Directorate General of Taxes and Domains, via an official press release, has announced an extension of the deadline for filing annual summary statements for the 2025 financial year. What is changing Extension of filing deadline for annual ...
Tanzania | Launch of Integrated Domestic Revenue Administration System (IDRAS)
Tanzania Revenue Authority (TRA) confirms the launch of the Integrated Domestic Revenue Administration System (IDRAS), a unified domestic tax administration platform, effective 9 February 2026. What is changing IDRAS Implementation From 9 February ...
Guinea Conakry | Temporary budget law for 2026 (12e provisoire)
Guinea Conakry’s Direction Générale du Budget published Law L/2025/041/CNT, effective 1 January 2026. This emergency law mandates the carryover of all 2025 tax rules until the 2026 finance law is adopted. No changes to statutory payroll calculations ...
South Africa | National minimum wage increases effective March 2026
South Africa’s Department of Employment and Labour published Government Gazette 54075 (3 February 2026) under the National Minimum Wage Act, increasing the national minimum wage and related allowances effective 1 March 2026. What is changing National ...
South Africa | Annual EMP501 submission dates and mandatory Income Tax Reference Numbers (SARS)
South Africa, SARS PAYE Employer Reconciliation (EMP501) annual submission period is currently indicated as 1 April 2026 to 31 May 2026, and SARS will strictly enforce mandatory employee Income Tax Reference Number validation from the February 2026 ...
Sierra Leone | 2026 Finance Act
The Finance Act 2026, published in the Government Gazette Extraordinary Vol. CLXVII No.3 on 7 January 2026, introduces amendments to the Income Tax Act affecting payroll from 1 January 2026. Personal Income Tax brackets and Social Security (NASSIT) ...
Kenya | Fringe Benefit Tax market interest rate 2026
Kenya Revenue Authority Public Notice (Public Notices 22/01/2026) on fringe benefit tax and low interest benefit was issued on 22 January 2026, with key rates effective in January–March 2026 and January–June 2026. What is changing Market interest ...
Chad | Proposed removal of income tax exemption for employees with disabilities
Chad, Loi n° 008/AN/SENAT/2025 portant Loi de Finances pour l’exercice 2026, approved by Parliament but not yet promulgated or published in the Journal Officiel, proposes amendments to the General Tax Code, with a stated effective date of 1 January ...
South Africa | South Africa 2026 Budget Speech and public submission window
South Africa’s National Treasury (Ministry of Finance) has issued a media advisory inviting public submissions for the 2026 Budget, ahead of the Budget Speech on 25 February 2026 (issued 20 January 2026). What is changing 2026 Budget Speech date ...
Togo | Finance Law 2026
Togo’s Loi n°2025-002 portant loi de finances, exercice 2026, adopted by the National Assembly on 29 December 2025 and promulgated on 15 January 2026, sets out fiscal measures for the 2026 tax year and applies from 1 January 2026. No changes to ...
Tunisia | 2026 Finance Law
Finance Law, Law No.17 of 2025, signed by the President and published in the Official Gazette No.148 on 12 December 2025, introduces several amendments affecting personal income tax and social security effective from 1 January 2026. Legislative ...
Mauritania | Finance Law 2026
The Mauritanian Ministry of Economy and Finance has published the Loi de finances pour l’année 2026 (LFI No 2026-001), which took effect on 1 January 2026. While this law introduces new transaction taxes that impact salary payment methods, there are ...
Ghana | Revised Maximum and Minimum Insurable Earnings for 2026
The Social Security and National Insurance Trust (SSNIT), in consultation with the National Pensions Regulatory Authority (NPRA), has revised the maximum and minimum insurable earnings for 2026, in line with section 63(3) of the National Pensions Act ...
Zimbabwe | Finance Act, 2025
The President signed the Finance Act, 2025 into law on 29 December 2025, giving effect to the tax measures proposed in the 2026 National Budget. Most amendments took effect from 1 January 2026. Below is a summary of the key changes that affect ...
Zambia | NAPSA Contribution Ceiling Increase Effective January 2026
The National Pension Scheme Authority has announced the annual adjustment to the NAPSA contribution ceiling in line with changes in National Average Earnings, as required under section 35 of the National Pension Scheme Act No. 40 of 1996. For the ...
Kenya | NSSF Rates Increase Phase 4
The National Social Security Fund Act, 2013 (Act No. 45 of 2013), together with Article 43 of the Constitution of Kenya, mandates the National Social Security Fund (NSSF) to provide social security to workers in Kenya. The fourth phase of the ...
Madagascar | 2026 Finance Law
In late December 2025, Madagascar’s Parliament adopted the 2026 Finance Law which has since been promulgated and published. Changes to IRSA include: A new tax rate of 25% has been introduced for taxpayers earning over 4,000,000.00 Ariary per month. ...
Malawi | New Tax Measures for Mid-Year Budget Review
The Honourable Minister of Finance, Economic Planning and Decentralization presented the 2025/26 Mid-Year Budget Review to Parliament on Friday, 21st November, 2025. New tax measures for Domestic Taxes and Customs & Excise were announced. The new ...
Angola | 2026 Income Tax Law Enacted: Key Payroll Changes Effective 1 January 2026
1. Publication of the New Law The Angolan Government has formally enacted the 2026 State Budget Law (Lei n.º 14/25, Orçamento Geral do Estado 2026), which was published in the Diário da República on 30 December 2025 and entered into force on 1 ...
Angola | Proposed Tax Rate Changes for 2026
On 31 October 2025, the Angolan Government submitted to Parliament Draft Law No. 14/25, relating to the 2026 State Budget. The draft law proposes several amendments to the Employment Income Tax Code. The most significant payroll-related measure is ...
Morocco | Minimum wage increase in draft stage
The Moroccan government has approved a draft Decree No. 2.25.983 setting the new minimum wage levels for 2026 for both non-agricultural (SMIG) and agricultural (SMAG) workers. Under the decree, the SMIG would increase to MAD 17.92 per hour from 1 ...
Cameron | 2026 Finance Law Promulgated
On 17 December 2025, President of the Republic, His Excellency Paul Biya, promulgated the Finance Law for the financial year 2026. There are no direct amendments to employment tax rates. However, the Law has enacted new Personal Income Tax (PIT) ...
Morocco | 2026 Finance Law Enacted
The Finance Law (Law No. 50-25) was promulgated by Decree No. 1-25-67 dated 10 December 2025. The law introduces several amendments to the General Tax Code. Below are the key measures affecting payroll tax effective 1 January 2026. Legislative ...
Tunisia | 2026 Finance Law
The Finance Law, Law No.17 of 2025, was signed by the President and published in the Official Gazette No.148 on 12 December 2025. The law introduces several amendments with certain provisions affecting personal income tax and social security ...
Egypt Proposed Increase in Tax Exemption Threshold 2026
The Egyptian government has announced the launch of a second tax facilitation package following a high-level meeting chaired by President Abdel Fattah El-Sisi. As part of this package, the Minister of Finance outlined several measures aimed at easing ...
Liberia | Draft Budget 2026
On 11 November 2025, the Ministry of Finance and Development Planning published the Draft National Budget for the 2026 fiscal year. No tax measures affecting payroll were announced. We will continue to monitor developments and will provide updates ...
Gambia | 2026 Budget Speech
The 2026 Budget Speech of the Republic of The Gambia was delivered on Friday, 5 December 2025 at the National Assembly by the Honourable Minister of Finance and Economic Affairs, Seedy K M Keita. At the time of this update, there are no proposed ...
Sierra Leone | Budget Speech 2026
On 28 November 2025, the Minister of Finance, Ahmed Sheku Fantamadi Bangura, presented the Government Budget and Statement of Economic and Financial Policies for the 2026 Financial Year. There are no tax measures affecting payroll that were ...
Zimbabwe | ZIMRA Non-FDS Payroll Submission Method
ZIMRA has recently introduced a new Non-FDS (Non–Final Deduction System) calculation method within the TaRMS portal. This option was not previously available for PAYE submissions and forms part of ZIMRA’s ongoing enhancements to the electronic filing ...
Cameroon | Draft Finance Law 2026
On 30 November 2025, the National Assembly adopted the draft Finance Bill 2026. The Ministry of Finance published the bill and a summary of fiscal measures on 27 November. The Bill projects a significant rise in both revenue and expenditure and ...
South Africa | Employment Tax Incentive (ETI) - Update on Retrospective Claims Beyond Six Months
Background Under section 9(4) of the Employment Tax Incentive Act, employers may only claim ETI within each six-month PAYE reconciliation period: 1 March – 31 August, and 1 September – end of February. Any unclaimed ETI amount is deemed to be nil ...
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