GUIDE: Implementing an Effective High-Net-Worth Individual Taxation Regime in Africa – February 2026

This Guide has been developed to support African tax administrations in strengthening the taxation of HNWIs. It draws on evidence from primary research conducted across nine African countries—Algeria, Eswatini, Kenya, South Africa, Tanzania, Togo, Uganda, Zambia and Zimbabwe—as well as insights from available literature and international practice. In addition, it benefited from the technical expertise of ATAF, its technical committees, and the practical experiences of member countries that have already begun implementing initiatives on taxing HNWIs.