Malawi will extend VAT to non-resident digital services from 1 April 2026, requiring foreign providers to charge the standard 17.5% rate. The new regime, announced in the 2026/27 Budget Policy Statement, also doubles the VAT registration threshold to MWK 50 million and covers services such as streaming, online advertising, e‑learning and digital content platforms.
From 1 April 2026, foreign providers must register and account for VAT at the standard rate of 17.5%.
The standard rate is 17.5% effective from the start of 2026.
It has been doubled to MWK 50 million.
Streaming, online advertising, e-learning, digital content platforms, including major providers like Netflix, Facebook, and YouTube.
In the 2026/27 Budget Policy Statement.
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