Africa Moves the Needle on High-Net-Worth Tax Compliance
ATAF Executive Secretary Ms. Mary Baine underscored the importance of collaboration, saying partnerships between ATAF, URA, and ICTD made the workshop possible.
ENTEBBE, Uganda — African tax authorities are stepping up efforts to ensure effective taxation of High-Net-Worth Individuals (HNWIs), following a three-day continental workshop on enhancing HNWI tax compliance held in Entebbe from October 21 to 23, writes Winston Mwale.
The workshop, co-organised by the African Tax Administration Forum (ATAF) and the International Centre for Tax and Development (ICTD), and hosted by the Uganda Revenue Authority (URA), brought together over 45 delegates from 15 African countries.
Participants explored strategies to strengthen domestic revenue mobilisation and advance fairer, more inclusive tax systems.
Opening the meeting, URA Assistant Commissioner for the Large Taxpayers Office, Mr. Ngaruye Innocent, speaking on behalf of the Commissioner General, stressed the importance of collective action among African tax administrations to broaden the tax base and secure sustainable domestic resources.
ATAF Executive Secretary Ms. Mary Baine underscored the importance of collaboration, saying partnerships between ATAF, URA, and ICTD made the workshop possible.
She noted that African tax authorities face several challenges, including under-resourcing, limited integration of third-party data, and insufficient use of administrative data for decision-making.
“According to the ATO Report, South Africa, Eswatini, and the Kingdom of Lesotho lead Africa in Personal Income Tax collection, yet most of this revenue still comes from Pay-As-You-Earn (PAYE) taxpayers,” said Ms. Baine.
She urged member countries to approach the High-Net-Worth Individuals agenda with confidence and a solutions-oriented mindset, while reaffirming ATAF’s commitment to supporting Domestic Revenue Mobilisation (DRM) goals aligned with the Compromiso de Sevilla (Seville Declaration).
Delivering the opening keynote, Mr. Sam Shivute, Commissioner of the Namibia Revenue Agency (NamRA) and ATAF Vice Chair, called for strong leadership and credible tax administration practices to improve compliance among the wealthy.
“In line with the Compromiso de Sevilla of 2025, tax administrations must ensure the effective taxation of high-net-worth individuals in their respective jurisdictions,” Mr. Shivute said, adding that transparency and fairness were key to building public trust.
The event featured a high-level panel on “The Strategic and Political Dynamics of Taxing HNWIs,” moderated by ICTD Director Mr. Martin Hearson. Panellists — including Mr. Shivute, Ms. Baine, and Mr. Henry Ngutwa, Deputy Commissioner General of the Malawi Revenue Authority—discussed how African countries can strengthen compliance frameworks, improve access to reliable data, and navigate political sensitivities surrounding the taxation of the rich.
In subsequent sessions, participants exchanged practical experiences on identifying and profiling HNWIs, assessing priority datasets, and reviewing legal and administrative mechanisms for enforcement.
The discussions culminated in a set of actionable recommendations to inform an updated ATAF Guide on Taxing High-Net-Worth Individuals and guide future research and technical assistance.
The workshop concluded with a shared commitment to translate insights into concrete steps aimed at reinforcing Africa’s domestic revenue base. Organisers said the outcomes will help shape robust, fair, and transparent HNWI compliance strategies across the continent.
By convening tax leaders and experts from 15 countries, the Entebbe meeting marked a significant milestone in Africa’s drive toward equitable taxation, strengthening public trust, and ensuring that the continent’s wealthiest individuals contribute their fair share to national development.