A continental workshop on Enhancing Tax Compliance Among High-Net-Worth Individuals (HNWIs) in Africa was held in Entebbe from 21-23 October, 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).
The event opened with remarks from the URA Assistant Commissioner for the Large Taxpayers Office, Mr Ngaruye Innocent, speaking on behalf of the Commissioner General, who stressed the need for collective action to broaden the tax base and strengthen domestic revenue mobilisation.
In her address, ATAF Executive Secretary Ms Mary Baine underlined the power of partnership, noting that collaboration among ATAF, URA, and ICTD had made the workshop possible. She highlighted key challenges facing African tax administrations—under-resourcing, limited integration of third-party data, and insufficient use of administrative data for decision-making—and affirmed ATAF’s readiness to support members in achieving Domestic Revenue Mobilisation (DRM) objectives in line with the Seville Declaration.
She encouraged administrations to approach the HNWI agenda with confidence and a solutions-oriented mindset.
“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,”- ATAF Executive Secretary, Ms Mary Baine.
An opening keynote by Mr Sam Shivute, Commissioner of the Namibia Revenue Agency (NamRA), and ATAF’s council Vice Chair, reinforced the importance of upholding the Seville principles and emphasised the pivotal role of leadership in building credible HNWI compliance programmes that are fair, effective, and trusted.
“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 Sam SHIVUTE, Commissioner of the Namibia Revenue Agency (NamRA) and ATAF Vice Chair.
The workshop also offered a high-level panel on “The Strategic and Political Dynamics of Taxing HNWIs”. Moderated by Mr Martin Hearson (Director, ICTD), the panel—Mr. Shivute, Ms Baine, and Mr Henry Ngutwa (Deputy Commissioner General, Malawi Revenue Authority)—shared practical insights on strengthening compliance frameworks, improving data access and inter-institutional cooperation, and navigating political dynamics to ensure equitable and efficient taxation of the continent’s wealthiest individuals.
Over the subsequent days, participating countries exchanged experiences on profiling HNWIs, identified priority datasets and tools, and reviewed administrative and legal enablers for enforcement. The workshop concluded with a set of actionable recommendations to inform an updated ATAF Guide on Taxing High-Net-Worth Individuals and to shape future research and technical assistance to support African tax administrations in implementing robust HNWI compliance strategies.
By convening over 45 delegates from 15 African countries, the workshop translated lessons into next steps—advancing fairer tax systems, strengthening public trust, and reinforcing the continent’s domestic revenue base.
