Finance Act (No 7) of 2025 – 2026 National Budget Change
- celias86
- Feb 19
- 1 min read
The Minister of Finance and Economic Development and Investment Promotion, (“The Minister”) presented his 2026 National Budget on the 27th of November 2025 in which he proposed a raft of policy amendments. The final amendments are contained in Finance Act No 7 of 2025 gazetted on 29 December 2025. The Act makes changes to the Finance Act [Chapter 23:04], the Value Added Tax Act [Chapter 23:12], the Income Tax Act [Chapter 23:06], the Capital Gains Tax Act [Chapter 23:01] the Customs and Excise Act [Chapter 23:02] as well as certain other Acts. Following this a number of statutory instruments (regulations) were issued to give effect mostly to changes in respect of Customs and Excise matters.
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