While a number of African countries have expanded the scope of their indirect taxes (e.g., value-added tax (VAT)) to cover digital services, the majority have not implemented direct digital services tax provisions. In light of the expected imminent focus of the African tax authorities on the digital economy hastened along by COVID-19, this article gives an overview of the current status of digital services taxes across Africa, with a particular focus on direct taxes.
Source: Deloitte
