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

This Guide has been developed to support African tax administrations in strengthening the taxation of High-Net-Worth Individuals (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.