Malawi to Introduce VAT on Digital Services Supplied by Foreign Companies and Increase VAT Registration Threshold

Malawi's Ministry of Finance has published the 2026-27 Budget Policy Statement, which was delivered in the National Assembly on 27 February 2026. Debate on the 2026-27 Budget began on 16 March 2026. Some of the main tax measures announced in the policy statement include:

• The introduction of VAT on digital services supplied by foreign companies;
• An increase in the VAT registration threshold from MWK 25 million to MWK 50 million, with the same threshold applied for the Electronic Invoicing S…