16 Feb

Zimbabwe | New tax rate for expatriate employees

February 17, 2026
By Thando Kubeka

Legislative summary of changes Preferential income tax rate for IFSC expatriate employees A flat income tax rate of 15%, effective 1 January 2026, applies to qualifying expatriate employees working in declared International Financial Service...

09 Feb

Democratic Republic of Congo, Legislation

Congo | Annual amendments 2026

February 13, 2026
By Thando Kubeka

Legislative summary of changes Replacement of IRPP with ITS (Tax on Salaries and Wages) The Personal Income Tax (IRPP) is replaced by Impôt sur les Traitements et Salaires (ITS), a salary-specific tax. ITS applies to: Salaries, wages...

09 Feb

Kenya, Legislation

Kenya | NSSF rates update 2026

February 13, 2026
By Thando Kubeka

Legislative summary of changes Revised NSSF contribution limits, effective 1 February 2026 Tier I (Lower Earnings Limit) Increases from KSh 8,000 to KSh 9,000. Employee and employer contribution rates remain at 6% each. This resul...

09 Feb

Legislation, Niger

Niger | CNSS minimum base increase

February 13, 2026
By Thando Kubeka

Legislative summary of changes Minimum base for CNSS contributions aligned to the SMIG The minimum base for calculating CNSS social security contributions is set at FCFA 42,000, aligned with the SMIG in force in Niger. No CNSS contributio...

06 Feb

Legislation, Sierra Leone

Sierra Leone | Annual tax changes 2026

February 13, 2026
By Thando Kubeka

Legislative summary of changes Redundancy or termination payments Any redundancy payment, payment for termination, loss of office or employment, or similar payment is fully exempt from employment income. Previously, amounts were exempt up...

16 Jan

Democratic Republic of Congo, Legislation

DRC | INPP contribution rate changes

January 20, 2026
By Thando Kubeka

Legislative summary of changes Increase in INPP rates for private-sector employers The interministerial order revises the tiered INPP contribution rates applicable to private employers, based on workforce size. Employers must apply higher...

17 Dec

Eswatini, Legislation

Eswatini | ENPF maximum wage limit increase 2026

January 20, 2026
By Thando Kubeka

Legislative summary of changes The monthly maximum wage level increases from E4,000.00 to E4,300.00. The maximum contribution for both the employee and employer will be E430.00 per month (E215.00 for the employee and E215.00 for the employe...

15 Dec

Legislation, Niger

Niger | New FSSP contributions

January 20, 2026
By Thando Kubeka

Legislative summary of changes Key changes impacting payroll: Effective date The ordinance establishing the FSSP was published on 30 October 2025 and takes effect immediately. As October payrolls have already processed, the contribution i...

09 Dec

Legislation, NIgeria

Nigeria | Rent Relief Allowance

December 9, 2025
By Thando Kubeka

On 26 June 2025, Nigeria enacted several new tax laws, including the Nigeria Tax Act, which introduces significant changes to personal income tax. These amendments affect tax rates, allowances, and the definition of residency for payroll purposes, ef...

08 Dec

Democratic Republic of Congo, Legislation

DRC | New tax framework for tax year 2026

December 9, 2025
By Thando Kubeka

Law No. 23/053 of 30 November 2023, published in the Official Gazette of the Democratic Republic of Congo, introduces a new tax framework replacing the previous schedular system with a unified Personal Income Tax (Impôt sur le Revenu des Personnes Ph...