09 Dec

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...

01 Dec

Legislation, South Africa

South Africa | Official rate of interest change December 2025

December 9, 2025
By Deel Local Payroll

The South African Reserve Bank (SARB) has published an update to the repo rate, which impacts the official rate of interest for calculating the taxable benefit on low-interest or interest-free loans. The new rate is effective from 1 December 2025. ...

19 Nov

Legislation, NIgeria

Nigeria | Tax reform 2026 updates

November 24, 2025
By Deel Local Payroll

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...

10 Nov

Legislation, Mauritius

Mauritius | Fair Share Contribution and company car benefit October 2025

November 24, 2025
By Deel Local Payroll

The Mauritius Revenue Authority (MRA) has issued a Circular to Employers (6 October 2025) setting out changes that affect payroll. The Circular (i) amends the valuation of the company car benefit with effect from 1 October 2025, and (ii) confirms the...

24 Jul

Ethiopia, Legislation

Ethiopia | Tax Table Updates July 2025

November 25, 2025
By Deel Local Payroll

On 17 July 2025, the Ethiopian House of People's Representatives (HoPR) approved the amendments to Income Tax Proclamation No. 1395/2017, which have now been published. The amendments take effect from 01 July 2025.

12 May

Article, Legislation, South Africa

South Africa | SARS PAYE BRS Changes for the 2025/2026 Tax Year

September 8, 2025
By Deel Local Payroll

SARS has released version 24.0.0 of the PAYE Business Requirements Specification (BRS), which outlines the rules for generating tax certificates and reconciliations. The updated BRS applies to all employers submitting PAYE retu...

14 Mar

Legislation, United Kingdom

UK | Official Rate of Interest increase effective 6 April 2025

September 8, 2025
By Deel Local Payroll

The UK's Official Rate of Interest (ORI) is changing. Effective April 6, 2025, the ORI will increase from 2.25% to 3.75%. This follows the Chancellor’s Autumn Budget on October 30, 2024, where quarterly reviews of the ORI were ...

07 Mar

Legislation, South Africa

South Africa | Payroll Amendments

November 6, 2025
By Deel Local Payroll

The 2025 Budget Speech is now scheduled for 12 March 2025, when updates, including the personal income tax tables, will be announced. However, some payroll-related changes based from recently published legislation have already ...

04 Jan

Legislation

eSwatini ENPF Rate Increase

August 1, 2025
By PaySpace

The eSwatini National Provident Board resolved that the ceiling amount of wages for the purposes of the payment of statutory contributions to the Fund be increased from E3 300.00 to E3 500.00. Therefore, the maximum contribution for both the employee and employer is E350.00 per month.

Payroll and HR country-specific legislation