5 African countries leading tax cooperation and achieving remarkable success.

Written by: Ayman Ragab

The Africa Tax Transparency Report 2026 revealed that African countries successfully identified an additional €417 million in tax revenue during 2025 thanks to tax information exchange. This indicates the growing role of international transparency in strengthening domestic resource mobilization and supporting fiscal sovereignty.

The announcement of these findings came during the 19th meeting of the Africa Initiative, hosted by the city of Cotonou in Benin. The report affirmed that for the third consecutive year, the continent has become the most active globally in sending requests for tax information exchange, having moved from the stage of responding to international requests to actively participating in shaping the global tax cooperation framework.

5 countries leading the way

The report indicated that Tunisia, Cameroon, Kenya, Uganda, and Morocco collectively accounted for 75% of the total information-sharing requests issued by African member states of the Global Forum during 2025.

Tunisia topped the list with 295 applications, accounting for 32% of the total African applications, It also recorded a cumulative total of 2,364 requests between 2009 and 2025, equivalent to 38% of the continent’s total historical requests, and maintains a network of 154 information-sharing partnerships.

Cameroon ranked second with a total of 131 applications, representing 14% of the total applications in 2025, followed by Kenya with 118 applications, representing 13% of the total, while its cumulative total stood at 1,763 applications since 2009, equivalent to 29% of all historical applications.

Uganda ranked fourth, submitting 86 requests in 2025, while Morocco came in fifth with 56 requests, possessing, like Tunisia, a network of 154 tax information exchange relationships.

Transparency is a tool for revenue enhancement

The report confirmed that African countries have succeeded in identifying more than 4.6 billion euros in additional revenue between 2009 and 2025, including taxes, interest, and penalties, thanks to the implementation of international tax transparency standards.

He pointed out that Tunisia possesses one of the most dense information exchange networks on the continent, which has contributed to its position as the country most utilizing these mechanisms.

The report also indicated that 72% of the 3,518 tax information exchange agreements in Africa, as of the end of 2025, are now based on the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, while 95% of the member states have delegated authority to the competent authority, and 80% of them have established specialized units for the exchange of information.

Expand the use of transparency tools

The report indicated that countries joining the Global Forum after 2014 have doubled their average number of requests between 2023 and 2025 compared to the period from 2020 to 2022, reflecting rapid development in their technical and administrative capabilities.

The report considered Cameroon to be a model of this development, after it ranked second in Africa during 2025, despite not appearing individually among the most prominent countries in previous cumulative statistics.

As Kenya continued to strengthen its position through a long-term strategy for tax administration development, Uganda emerged as one of the most frequent users of information exchange mechanisms, becoming one of 25 African countries to submit formal requests in 2025, the highest number recorded to date.

As for Morocco, despite ranking fifth, its possession of a vast network of information exchange relationships reflects a clear orientation towards employing international tools to protect its tax base and confront the challenges of cross-border financial flows.

417 million euros in one year

The report clarifies that the additional revenue of 417 million euros during 2025 was almost equally divided between 208 million euros generated through voluntary disclosure programs and data utilization, and 209 million euros resulting from information exchange and international investigations.

He pointed out that this balance confirms the integration of the two tools, as information exchange allows for targeting specific cases, while voluntary disclosure programs constitute a broad-based deterrent.

However, the report emphasized that this figure does not reflect the continent's full potential, as only a limited number of countries provided complete data on revenue generated, indicating disparities in progress levels among African nations.

The report also showed that only 39% of the participating countries have tools to assess the impact of information-sharing requests, while only 54% have signed memoranda of understanding governing this cooperation, revealing that institutional gaps persist.

Cryptocurrencies on the tax authorities' agenda

The report indicated that six African countries are preparing by 2028 to implement the automatic exchange of information related to crypto assets, a move that reflects the readiness of tax administrations to keep pace with technological developments and enhance oversight of cross-border digital assets.

The report confirmed that countries that have already developed effective information-sharing systems, such as Tunisia, Cameroon, and Kenya, will be in an advanced position to benefit from this new phase.

The report concluded by affirming that the real competition is no longer between developed and developing countries, but rather between countries that have invested in building effective legal, technical, and administrative systems for exchanging tax information, and those that remain outside this transformation, considering that information has become one of the most important tools for enhancing economic sovereignty and mobilizing domestic resources in Africa.