(International Centre for Tax and Development, 2024-07) International Centre for Tax and Development
Mobile money is a booming industry in Africa, with potential benefits for economic development and financial inclusion. Facing strong fiscal headwinds, a growing number of African countries have introduced taxes on mobile money and other digital financial services (DFS), some of which have generated strong resistance. Critics are concerned that such taxes may attenuate the growth in DFS and disproportionately impact the lowest income households. ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024. The DIGITAX team and a network of independent researchers conducted research in Cameroon, Côte d’Ivoire, Ghana, Kenya, Nigeria, Tanzania and Uganda, as well as desk-based research with a broader geographical scope. This policy brief summarises the programme’s research findings and policy analysis.