{
  "schemaVersion": 1,
  "releaseId": "2026-10-23",
  "publishedOn": "2026-10-23",
  "knownAt": "2026-10-23T06:48:43Z",
  "baselineReviewedOn": "2026-10-06",
  "description": "Latest supplied research, with separate US federal and state findings. Unknown legal effective dates are null.",
  "dataset": "Foreign reinsurance tax research",
  "version": "2026-10-23",
  "verified": null,
  "licence": "CC BY 4.0 — KAFS North America, https://insurers.global; underlying source rights remain with their publishers.",
  "scope": "africa",
  "timeBasis": "recordedAt is knowledge time; effectiveFrom/effectiveTo are legal validity [start,end), null means unknown. Latest research is not a confirmed current-law or all-in rate.",
  "pages": {
    "pageSize": 10,
    "pageCount": 6,
    "first": "https://africa.insurers.global/api/v1/reinsurance-tax/history/pages/1.json"
  },
  "count": 54,
  "data": [
    {
      "id": "DZ",
      "name": "Algeria",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "algeria",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "dz-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "AO",
      "name": "Angola",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "angola",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ao-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "BJ",
      "name": "Benin",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "benin",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "bj-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "BW",
      "name": "Botswana",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "botswana",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "bw-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "proposal",
          "summary": "March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.",
          "sources": [
            {
              "url": "https://businessweekly.co.bw/columns/tax-your-pockets/insurers-may-soon-have-to-deduct-wht-on-reinsurance-premiums",
              "label": "businessweekly.co.bw",
              "sourceDate": "9 March 2026"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "Proposed 5%; commencement unverified",
              "ratePercent": null,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "proposal",
              "conditions": "March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "BF",
      "name": "Burkina Faso",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "burkina-faso",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "bf-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "BI",
      "name": "Burundi",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "burundi",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "bi-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CV",
      "name": "Cabo Verde",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cabo-verde",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "cv-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CM",
      "name": "Cameroon",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cameroon",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "cm-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CF",
      "name": "Central African Republic",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "central-african-republic",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "cf-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "TD",
      "name": "Chad",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "chad",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "td-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "KM",
      "name": "Comoros",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "comoros",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "km-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CI",
      "name": "Côte d'Ivoire",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "cote-divoire",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ci-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CD",
      "name": "Democratic Republic of the Congo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "dr-congo",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "cd-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "DJ",
      "name": "Djibouti",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "djibouti",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "dj-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "EG",
      "name": "Egypt",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "egypt",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "eg-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "GQ",
      "name": "Equatorial Guinea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "equatorial-guinea",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "gq-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "ER",
      "name": "Eritrea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "eritrea",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "er-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SZ",
      "name": "Eswatini",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "eswatini",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "sz-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "ET",
      "name": "Ethiopia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "ethiopia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "et-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "dated",
          "summary": "Non-resident (re)insurance premiums; 2025 industry source, latest law needs confirmation.",
          "sources": [
            {
              "url": "https://www.grf.info/images/Publications/TradeBarriers/GRF_Trade_Barriers_Table_-_July2025.pdf",
              "label": "www.grf.info",
              "sourceDate": "11 July 2025"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "5%",
              "ratePercent": 5,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "dated",
              "conditions": "Non-resident (re)insurance premiums; 2025 industry source, latest law needs confirmation.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "GA",
      "name": "Gabon",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "gabon",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ga-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "GH",
      "name": "Ghana",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "ghana",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "gh-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "GN",
      "name": "Guinea",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "guinea",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "gn-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "GW",
      "name": "Guinea-Bissau",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "guinea-bissau",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "gw-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "KE",
      "name": "Kenya",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "kenya",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ke-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "supported",
          "summary": "Gross reinsurance premium; aviation covering aircraft, cargo and passengers excluded.",
          "sources": [
            {
              "url": "https://taxsummaries.pwc.com/Kenya/Corporate/Withholding-taxes",
              "label": "taxsummaries.pwc.com",
              "sourceDate": "2026/current page"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "5%",
              "ratePercent": 5,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "supported",
              "conditions": "Gross reinsurance premium; aviation covering aircraft, cargo and passengers excluded.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "LS",
      "name": "Lesotho",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "lesotho",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ls-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "LR",
      "name": "Liberia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "liberia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "lr-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "LY",
      "name": "Libya",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "libya",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ly-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MG",
      "name": "Madagascar",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "madagascar",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "mg-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MW",
      "name": "Malawi",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "malawi",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "mw-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "ML",
      "name": "Mali",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mali",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ml-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MR",
      "name": "Mauritania",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mauritania",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "mr-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MU",
      "name": "Mauritius",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mauritius",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "mu-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MA",
      "name": "Morocco",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "morocco",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ma-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "MZ",
      "name": "Mozambique",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "mozambique",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "mz-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "NA",
      "name": "Namibia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "namibia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "na-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "NE",
      "name": "Niger",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "niger",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ne-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "NG",
      "name": "Nigeria",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "nigeria",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ng-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "CG",
      "name": "Republic of the Congo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "republic-of-congo",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "cg-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "RW",
      "name": "Rwanda",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "rwanda",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "rw-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "supported",
          "summary": "Non-resident reinsurance premiums; government-agreement exceptions apply.",
          "sources": [
            {
              "url": "https://taxsummaries.pwc.com/rwanda/corporate/withholding-taxes",
              "label": "taxsummaries.pwc.com",
              "sourceDate": "23 September 2026"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "15%",
              "ratePercent": 15,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "supported",
              "conditions": "Non-resident reinsurance premiums; government-agreement exceptions apply.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "ST",
      "name": "São Tomé and Príncipe",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sao-tome-and-principe",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "st-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SN",
      "name": "Senegal",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "senegal",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "sn-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SC",
      "name": "Seychelles",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "seychelles",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "sc-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "supported",
          "summary": "Premium ceded abroad; financial regulator FAQ.",
          "sources": [
            {
              "url": "https://webdisk.fsaseychelles.sc/media-corner/faqs",
              "label": "webdisk.fsaseychelles.sc",
              "sourceDate": "current regulator FAQ"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "5%",
              "ratePercent": 5,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "supported",
              "conditions": "Premium ceded abroad; financial regulator FAQ.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "SL",
      "name": "Sierra Leone",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sierra-leone",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "sl-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SO",
      "name": "Somalia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "somalia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "so-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "ZA",
      "name": "South Africa",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "south-africa",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "za-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SS",
      "name": "South Sudan",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "south-sudan",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ss-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "SD",
      "name": "Sudan",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "sudan",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "sd-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "TZ",
      "name": "Tanzania",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "tanzania",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "tz-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "supported",
          "summary": "Insurance premium to non-resident; increased from 5%. Reinsurance inclusion supported by 2025 budget materials; confirm transaction classification.",
          "sources": [
            {
              "url": "https://taxsummaries.pwc.com/tanzania/corporate/withholding-taxes",
              "label": "taxsummaries.pwc.com",
              "sourceDate": "current page"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "10%",
              "ratePercent": 10,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "supported",
              "conditions": "Insurance premium to non-resident; increased from 5%. Reinsurance inclusion supported by 2025 budget materials; confirm transaction classification.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "GM",
      "name": "The Gambia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "gambia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "gm-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "TG",
      "name": "Togo",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "togo",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "tg-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "TN",
      "name": "Tunisia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "tunisia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "tn-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    },
    {
      "id": "UG",
      "name": "Uganda",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "uganda",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "ug-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "supported",
          "summary": "Premium paid to a non-resident reinsurer or re-takaful provider; check statutory institutional exemptions.",
          "sources": [
            {
              "url": "https://ura.go.ug/en/witholding-tax/",
              "label": "ura.go.ug",
              "sourceDate": "current authority page"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "10%",
              "ratePercent": 10,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "supported",
              "conditions": "Premium paid to a non-resident reinsurer or re-takaful provider; check statutory institutional exemptions.",
              "sourceIndexes": [
                0
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "ZM",
      "name": "Zambia",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "zambia",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "zm-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "conflict",
          "summary": "PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.",
          "sources": [
            {
              "url": "https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes",
              "label": "taxsummaries.pwc.com",
              "sourceDate": "2026 / 2023 conflict"
            },
            {
              "url": "https://www.zra.org.zm/wp-content/uploads/2022/10/2023-Budget-Highlights-updated.pdf",
              "label": "www.zra.org.zm",
              "sourceDate": "2026 / 2023 conflict"
            }
          ],
          "components": [
            {
              "key": "reported-treatment",
              "taxType": "WHT",
              "rateDisplay": "Unresolved: 20% vs abolition",
              "ratePercent": null,
              "basis": "See source and conditions; not an all-in tax rate.",
              "effectiveFrom": null,
              "effectiveTo": null,
              "status": "conflict",
              "conditions": "PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.",
              "sourceIndexes": [
                0,
                1
              ]
            }
          ]
        }
      ]
    },
    {
      "id": "ZW",
      "name": "Zimbabwe",
      "level": "country",
      "parentId": null,
      "continent": "africa",
      "marketSlug": "zimbabwe",
      "stateSlug": null,
      "federalReference": null,
      "observations": [
        {
          "id": "zw-20261023-01",
          "recordedAt": "2026-10-23T06:48:42Z",
          "reviewedOn": "2026-10-06",
          "supersedes": null,
          "changeReason": "Initial publication of supplied research; earlier tax history not reconstructed.",
          "status": "unresolved",
          "summary": "No reinsurance-specific rate established in the supplied research. Not evidence of zero tax.",
          "sources": [],
          "components": []
        }
      ]
    }
  ]
}