| Benin | General Tax Code (2024) | 2025 Finance Law |
| Burkina Faso | General Tax Code (2023) | 2024 Finance Law |
| Cameroon | General Tax Code (2024) | 2025 Finance Law |
| Central African Republic | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law
2025 Finance Law |
| Democratic Republic of Congo | General Tax Code (2021) | 2022 Finance Law
2023 Finance Law
2024 Finance Law |
| Gabon | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law |
| Guinea | General Tax Code (2022) | 2024 Finance Law
2023 Finance Law |
| Madagascar | General Tax Code (as updated for the 2024 Finance Law) | |
| Mauritania | General Tax Code (2023) | 2024 Finance Law |
| Mexico | Income Tax Law (2024) | |
| Morocco | General Tax Code (2025) | |
| Niger | General Tax Code (2022) | 2024 Finance Law
2023 Finance Law |
| Rwanda | Nº 027/2022 of 20/10/2022 (Income Tax Law) | Law Nº 051/2023 of 05/09/2023 Amending the Income Tax Law
Ministerial Order Nº006/19/10/TC of 29/04/2019 providing for the carry forward of tax losses
Ministerial Order Nº003/19/10/TC of 29/04/2019 on determining permanent residence and the location of the effective place of management
Ministerial Order Nº 003/20/10/TC of 11/12/2020 establishing general rules on transfer pricing |
| Senegal | General Tax Code (2023) | 2024 Finance Law |
| Togo | General Tax Code (2023) | 2024 Amended Finance Law |
| Tunisia | General Tax Code (2022) | 2023 Finance Law
2024 Finance Law |