African Legal Updates | Latest African Law Changes

Analysis of the Tax Changes Introduced by the Finance Act, 2025

The Uganda Gazette of 04th July 2025 published new fiscal and Tax laws including the Income Tax (Amendment) (No. 2) Act, 2025; the Value Added Tax (Amendment) Act, 2025; the Excise Duty (Amendment) Act, 2025; the Stamp Duty (Amendment) Act, 2025; the Tax Procedures Code (Amendment) Act, 2025; the External Trade (Amendment) Act, 2025; and the Hides and Skins (Export Duty) (Amendment) Act, 2025. These laws contain tax changes which took effect on 1 July 2025 (save for use of National Identification Numbers as Tax Identification Numbers).

America First, Kenya at Risk? Breaking Down the 10% Tariff Impact on the Textile and Apparel Industry

During the first half of President Trump’s second term, familiar themes of his “America First” policy have continued to dominate the administration’s agenda. Following the expiry of the initial 90-day suspension of tariffs on 9 July 2025, and a subsequent extension to 1 August 2025, President Trump has issued a new Executive Order revising the reciprocal tariff rates.

NDPC Commences Sector-By-Sector Investigation on Companies

The Nigeria Data Protection Commission (NDPC) recently issued a public notice announcing the commencement of sector-by-sector investigations into organisations suspected of non-compliance with the provisions of the Nigeria Data Protection Act 2023 (NDPA). A total of 1,368 organisations are listed and are now required to present evidence of compliance with the NDPA within twenty-one (21) days.

Overview of the Notable Changes Introduced by the New Nigeria Tax Acts, 2025

The Nigeria Tax Act, 2025 (NTA), the Nigeria Tax Administration Act, 2025 (NTAA), the Nigeria Revenue Service (Establishment) Act, 2025 (NRSA) and the Joint Revenue Board (Establishment) Act, 2025 (JRBA) (collectively referred to herein as the New Tax Acts) which were recently signed into law by the President of Nigeria have established a new tax regime for Nigeria and are set to become effective in 2026.

The East African Community Ushers in a New Competition and Mergers Regulatory Regime

The East African Community (EAC) Competition Authority (the EAC Authority) has, in a notice dated 1 July 2025, announced that it will begin receiving and approving notifications for mergers and acquisitions with cross-border effect within the EAC region from 1 November 2025. This marks a significant operational milestone in the regional competition landscape, and it is expected to have a significant impact on cross-border M&A in the region.

Tanzania Restriction on Non-Citizens from Certain Business Activities Under New Licensing Order

On 28 July 2025, the Government of Tanzania issued The Business Licensing (Prohibition of Business Activities for Non-Citizens) Order, 2025 (the Order), barring non-citizens from obtaining or renewing licences for 15 specified small-scale business activities, including retail trade, mobile money services, salon businesses, and small-scale mining.

New Employer Obligations Relating to Persons with Disabilities

The Persons with Disabilities Act, 2025 (the 2025 Act) came into force on 27 May 2025. The new statute repeals the earlier 2003 Persons with Disabilities Act (Cap. 133) and puts in place a more inclusive and enforceable framework. Among the most significant areas of reform is in the employment regime, where persons with disabilities have historically faced systemic barriers, discrimination and exclusion.

Beyond Bricks and Mortar: Rethinking Permanent Establishment in Kenya’s Digital Age

An emerging trend in recent tax disputes in Kenya suggests that the Kenya Revenue Authority (KRA) is adopting an increasingly expansive approach to Permanent Establishment (PE) and profit issues. In several ongoing appeals, KRA has sought to assert PE based on minimal or indirect local activity, and to apply the Profit Split Method (PSM) to allocate a portion of global profits to Kenya—often with limited regard for the actual scale or nature of the local contribution.

Accelerating Kenya’s e-Mobility Sector: Key Fiscal & Non-Fiscal Incentives Needed for Growth

The Electric Mobility sector is a rapidly growing part of Kenya’s automotive industry, encompassing different types of vehicles: cars, motorcycles, two and three-wheelers, buses, bicycles, batteries, accessories and charging infrastructure. The sector has experienced significant growth, with data showing that electric vehicle (EVs) registrations have more than doubled over the past two years. Additionally, several EV companies have set up operations in Kenya. This growth is attributable to the efforts of key stakeholders in the sector, including the Government.

China and Kenya Deepen Relations Amid Global Instability: Strategic Implications for Africa and Beyond

China and Kenya entered a trade pact following a Ministerial Meeting of Coordinators for the Implementation of Follow-up Actions from the Forum on China-Africa Cooperation that took place in Changsha, Hunan Province, China on 11 June 2025. In a joint declaration between the Chinese and 53 African Foreign Ministers titled ‘China-Africa Changsha Declaration on Upholding Solidarity and Cooperation of the Global South’, China offered duty-free access for African products entering Chinese markets.