v3.24.0.1
Income Tax Expense - Reconciliation of effective tax charge (Details) - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reconciliation of effective tax charge      
Profit before taxation $ (1,880,650) $ (543,979) [1] $ (8,141)
Tax calculated at domestic tax rates applicable to profits in respective countries (638,254) (193,643) (4,433)
Income not subject to taxation (21,771) (6,687) (5,307)
Expenses not deductible for tax purposes 89,958 75,197 35,191
Movement in deferred tax assets not recognized 633,448 79,477 74,084
Change in tax base 1,769 (74,291) (86,184)
Prior year under provision 25,521 (562) 6,636
Goodwill impairment   40,937  
Withholding tax on distributable profits 3,742 5,967  
Other profitrelated taxes     5,239
Effects of changes in tax rates (849) (4,845) (5,272)
Non-deductible share-based payment expense     1,441
Movement in uncertain tax positions 9,524 6,501 (3,264)
Foreign exchange effects and other differences 4,440 (3,064) (151)
Total taxation charge/(credit) 107,528 $ (75,013) [1] $ 17,980
Global Independent Connect Limited      
Reconciliation of effective tax charge      
Income not subject to taxation (21,700)    
BRAZIL      
Reconciliation of effective tax charge      
Decrease in deferred tax asset as a result of obtaining greater clarity on the treatment of certain expenses $ 20,600    
Applicable tax rate 34.00% 34.00%  
Nigeria      
Reconciliation of effective tax charge      
Movement in deferred tax assets not recognized $ 592,200    
Tax expense from non-recognition of deferred tax assets on unrealized foreign exchange losses 562,100    
Tax benefit from recognition of previously impaired capital allowances 94,300    
Tax effect of impairment of other deferred tax assets $ 124,300    
Applicable tax rate 33.00% 32.50%  
UNITED KINGDOM      
Reconciliation of effective tax charge      
Movement in deferred tax assets not recognized $ 28,800    
SOUTH AFRICA      
Reconciliation of effective tax charge      
Movement in deferred tax assets not recognized $ 19,300    
Countries other than Nigeria and Brazil | Bottom of range      
Reconciliation of effective tax charge      
Applicable tax rate 15.00% 15.00%  
Countries other than Nigeria and Brazil | Top of range      
Reconciliation of effective tax charge      
Applicable tax rate 35.00% 40.00%  
[1] Re-presented to reflect the remeasurement period adjustments, as required by IFRS 3, in respect of updates to the accounting for the MTN SA Acquisition in May 2022.