2026 tax changes tracker
Timeline of the personal tax changes that shaped 2026 across the 65 covered countries.
The revenue service published its first draft guide to taxing crypto assets, confirming existing rules apply; public comments run to 31 August 2026.
The 18,201–45,000 bracket rate fell from 16% to 15% on 1 July 2026, with a further cut to 14% legislated for 1 July 2027.
The concessional super contributions cap rose from AUD 30,000 to AUD 32,500; an additional tax on earnings of very large super balances (AUD 3 million+) was announced to start from 1 July 2026.
A first dedicated crypto tax bill (flat 15% above a EUR 500 annual exemption) is expected before parliament — not yet law.
Law 7582 created a 20-year exemption on foreign-source income and gains for qualifying new residents (no Turkish domicile or tax liability in the prior 3 calendar years), plus a flat 1% duty on qualifying gratuitous transfers during the exemption period.
KiwiSaver default contribution rose from 3% to 3.5% on 1 April 2026 (heading to 4% in 2028); family tax credits increase (eldest child NZD 7,921); the crypto-asset reporting framework begins.
Dividend tax rose 2 points: basic 10.75%, higher 35.75%. Business asset disposal relief rate rose to 18%.
Making Tax Digital: sole traders and landlords above £50,000 now file quarterly digital updates.
The proposed 0.03% crypto transaction levy on licensed platforms was withdrawn from the omnibus bill after committee approval — no dedicated crypto tax is in force.
The salary cap for pension contributions rose to IDR 11,086,300 a month (from IDR 10,547,400).
Individual Investment Accounts launch on 5 March: capital income taxed at 15% only on payout, exempt after 15 years, with EUR 150,000 of cash contributions allowed.
A pilot crypto framework set the tax at 0.1% of the gross transfer price for trades through licensed service providers.
Budget 2026 lifted brackets and rebates by roughly 3.4% from 1 March 2026: tax-free threshold to ZAR 99,000, annual capital gains exclusion to ZAR 50,000 (first rise since 2017), home-sale gain exclusion to ZAR 3 million, yearly gift exemption to ZAR 150,000 and the tax-free investment cap to ZAR 46,000.
The 2026/27 Budget raises the basic allowance to HKD 145,000, married to HKD 290,000 and child allowance to HKD 140,000, and grants a 100% one-off reduction (capped HKD 3,000) for 2025/26.
The measure unit (UMA) rises to MXN 117.31 a day; the general minimum wage reaches MXN 315.04 (MXN 440.87 in the northern border zone).
No changes to the personal scale for 2026 — the 0%/5%/10% bands, EUR 3,000 savings exemption and 6.5% employee social contribution carry forward unchanged per public guides.
Employer social insurance for Bahraini employees rose to 18% (from 17%), the annual 1-point step that continues each January through 2028. Employee shares are unchanged.
No further personal tax changes announced for 2026 — the 2025 structure (BZD 29,000 exemption) carries forward per the Belize Tax Service.
No individual tax changes for 2026 — the flat 20%, the 5% on dividends and interest and the 1% small-business regime carry into the year unchanged per public guides.
Brackets and allowances re-indexed for the first half of 2026 — the 35% band starts above ARS 60.75 million and the social security salary cap started the year at ARS 3,823,373 a month and indexes monthly — ARS 4,414,652 by June.
Inflation indexing lifted the tax-free bracket to €13,539, the social insurance ceiling to €6,930 a month, and the traffic credit to €496.
The foundation entrance tax rose from 2.5% to 3.5%; increased investment allowances (20%/22%) apply to assets acquired from November 2025 through 2026.
A 10% capital gains tax on financial assets took effect (law finalised in spring 2026, applying from 1 January) — €10,000 annual exemption, pre-2026 gains exempt via a value step-up.
The expat-regime cost allowance rose from 30% to 35% with the €90,000 cap removed, and the qualifying salary floor fell from €75,000 to €70,000.
The programme law of 18 December 2025 (published 30 December 2025) doubled the annual securities-accounts tax to 0.30% for accounts above EUR 1 million, effective for reference periods ending on or after publication.
The euro replaces the lev at BGN 1.95583; tax payments switch to euro, with January 2026 as the dual-circulation month.
The lump-sum (patent) tax turnover ceiling is set at EUR 51,129; contribution ceilings carry over at EUR 2,111.64 a month pending the 2026 budget.
First full year of the 14% bottom federal rate (cut from 15% in July 2025); brackets indexed 2% — the 33% band starts at CAD 258,482.
Pension contribution ceilings rise: Canada Pension Plan earnings limits reach CAD 74,600 and 85,000; the registered retirement savings plan cap hits CAD 33,810.
The withholding on freelance fees rose to 15.25% on its legislated path to 17% by 2028, mirroring the phase-in of mandatory self-employed social security.
The Constitutional Court suspended (29 January) and then struck down the December 2025 economic-emergency decrees — the wealth-tax threshold stays at 72,000 tax value units with 0.5-1.5% rates, not the decreed 40,000 units and 5% top rate.
The tax value unit rose to COP 52,374 (from 49,799), lifting every threshold about 5%; crypto exchanges must start reporting user and transaction data for the 2026 tax year.
The flat 25% expense deduction was extended to all independent service providers (Law 10,818), the 2026 brackets were set slightly lower with the falling price index, and the solidarity-tax exemption for homes rose to CRC 143 million.
Personal allowance rises to EUR 600 a month; the minimum salary reaches EUR 1,050; the pension-contribution bases move to EUR 757.34 minimum and EUR 11,958 maximum monthly.
New income scale: 0% band raised from EUR 19,500 to EUR 22,000, 35% now from EUR 72,000; child, housing, green and insurance allowances introduced.
Defence contribution on dividends cut from 17% to 5%; rental income freed of the contribution; flat 8% rates for crypto gains and employee share options.
Capital gains lifetime exemptions raised — private residence EUR 150,000, farmland EUR 50,000, other property EUR 30,000.
The CZK 40 million annual cap on the 3-year securities exemption is abolished — large share sales after the time test are again fully exempt (the cap stays for crypto).
Remuneration of non-resident statutory-body members switches from final withholding to ordinary employment taxation.
The bracket reform took effect: middle tax 7.5% from DKK 641,200, top tax 7.5% from DKK 777,900, and a new 5% top-top tax above roughly DKK 2.59 million — with ceilings of 44.57%, 52.07% and 57.07% by tier.
The start-up employee share scheme was widened: the 50%-of-salary cap was abolished for qualifying companies (now up to 150 employees and DKK 200 million turnover).
A new senior employment deduction (max DKK 6,100) rewards working within 2 years of pension age; the employment deduction cap rose to DKK 63,300.
The scale was indexed — the exempt slice rose to USD 12,208 and the 37% band starts above USD 109,956; the minimum salary reached USD 482 and the newcomer regime's income test three times that.
The basic exemption becomes a flat EUR 8,400 for all incomes — the eight-year-old income-dependent phase-out is abolished, and the planned rise to 24% was cancelled.
Minimum wage rises to EUR 886 a month, lifting the sole-proprietor social-tax base cap to EUR 106,320 a year.
The key-employee flat rate fell from 32% to 25%; the earned income credit was restructured (max €3,430, +€105 per child) and trade-union fees stopped being deductible.
Inheritance-tax-free thresholds rose to €30,000 (inheritances) and €7,500 (gifts and household effects); a temporary anti-avoidance rule targets share-exchange valuations of unquoted companies.
State-scale brackets were indexed (12.64% to €22,000; 37.5% above €52,100); voluntary pension premiums lose deductibility from 2027.
Social charges on investment income rose from 17.2% to 18.6%, lifting the flat tax from 30% to 31.4%; property income and property gains keep the old 17.2%.
Bands for 2025 income: 11% from €11,600, 30% from €29,579, 41% from €84,577, 45% above €181,917 per household part.
Basic allowance rose to €12,348; child benefit to €259 a month; the solidarity-surcharge exemption limit to €20,350 of tax.
The new active-pension regime lets people past retirement age earn €2,000 a month tax-free from continued work.
New family-based income scale: middle bands cut by 2 points, a 39% band added for EUR 40,001–60,000, rates falling per child, and 0% up to EUR 20,000 for under-26s.
Rental income gets a gentler middle step: 25% now applies between EUR 12,001 and EUR 24,000.
Family tax allowance doubles to HUF 133,340 / 266,660 / 440,000 a month per dependant; mothers of two (under 40) become income-tax exempt; minimum wage rises to HUF 322,800.
Budget 2026 left tax bands and the main credits unchanged; the 2% Universal Social Charge band ceiling rose to €28,700.
The exit tax on Irish and equivalent offshore funds fell from 41% to 38%.
The middle income tax band dropped from 35% to 33% (income between €28,000 and €50,000); a €440 trim to deduction-based credits claws the benefit back above €200,000 of income.
Crypto gains rate rose from 26% to 33%, and the lump-sum charge for the new-resident flat tax rose from €200,000 to €300,000 for people arriving from 2026.
The 2026 reform lifts the basic deduction to JPY 620,000 (with add-ons reaching JPY 1.04 million for modest earners in 2026–27), raises the minimum salary deduction, and tightens the ultra-rich minimum tax from 2027 to 30% above JPY 165 million.
Personal allowance rises to EUR 550 a month (EUR 6,600 a year); minimum wage reaches EUR 780; the alternative 6%-dividend model opens for solely individual-owned companies.
Three-tier scale replaces 20/32%: a new 25% band covers EUR 83,237 – 138,729; passive income above 12 average wages joins the progressive pot.
Property gains exemption shortens to 5 years' ownership; a primary-residence property tax starts (municipal, above at least EUR 450,000 of value); interest and royalties lose their old flat treatment above 12 average wages.
The social security contribution ceiling rose to €13,518.68 a month; the third-pillar pension deduction increased to €4,500 a year.
A new employment-continuation allowance (up to €9,000 a year) rewards working past early-retirement eligibility, and a 20% tax credit for investing in innovative start-ups arrived (capped at €100,000 a year).
From assessment year 2026, profit shares from a limited liability partnership above MYR 100,000 are taxed at 2%; the childcare-fee relief of MYR 3,000 now covers children up to age 12, and a MYR 1,000 relief for tourist-attraction and cultural entry fees begins.
Four new family rate tables: married couples with one child (0% to EUR 17,500) or two-plus children (0% to EUR 22,500), and parents with one child (EUR 14,500) or two-plus (EUR 18,500).
Pension income earned from 2026 is 100% exempt up to EUR 16,636; the social security weekly cap rises to EUR 55.93 for the post-1961 birth cohort.
The Economic Package raised the bank-interest withholding from 0.50% to 0.90% of capital and the digital-platform sales withholding from 1% to 2.5%.
The border-region incentive (a one-third income-tax credit for northern and southern border businesses) is extended through 2026.
The unemployment-contribution ceiling rose to EUR 16,020 a month, and the new addendum to the international account-information exchange framework took effect.
Box 2's lower band now covers the first €68,843 at 24.5% (31% above); the Box 1 middle rate is 37.56% and the top rate stays 49.5% from €78,426.
The 30% ruling's tax-free share stays at 30% for 2026 but falls to 27% for new entrants from 2027; extra tax-free reimbursements for living costs ended.
Bracket-tax thresholds rose (top 17.8% band from NOK 1,467,200); the commuting-deduction floor fell to NOK 12,000 and the minimum allowance cap rose to NOK 95,700.
The national insurance exemption threshold reached NOK 99,650; the wealth-tax surcharge above NOK 21.5 million continues at 0.1%.
The tax unit rose to PEN 5,500, lifting the 7-unit work-income deduction to PEN 38,500; rental income switched to a cash basis — tax now falls only on rent actually received.
Self-employed minimum health-contribution base returns to 100% of the minimum wage (PLN 4,806) — the minimum monthly health payment jumps about 37% to PLN 432.54 (from February 2026).
Pension and disability contribution ceiling rises to PLN 282,600; the pension-account deduction limit reaches PLN 11,304 (PLN 16,956 for entrepreneurs).
Tax bands rose about 3.5% with inflation and the rates on the 2nd–5th bands each fell 0.3 points.
The social support index (IAS) increased from €522.50 to €537.13 a month.
Dividend withholding jumps from 10% to 16%; crypto, financial gold and off-market securities gains rise to 16%; broker-withheld share gains double to 3%/6%.
The high-value asset tax triples to 0.9% (homes above RON 2.5 million, cars above RON 375,000); the health-contribution cap for the self-employed rises to 72 minimum salaries.
The monthly ordinary-wage ceiling for Central Provident Fund contributions completes its rise to SGD 8,000.
Consolidation package: new 30% band (EUR 60,349 – 75,010) and 35% band above EUR 75,010; employee health contribution rises from 4% to 5%, uncapped.
Social insurance maximum base climbs to EUR 16,764 a month; the surtax on constitutional officials doubles to 10%.
The proposed 25% crypto-disposal tax lapsed in parliament without enactment — occasional private disposals remain untaxed.
Dividend separate taxation begins for qualifying listed companies (14–30% final withholding) to reward payouts; the imputation credit rises to 10%.
National pension employee rate reaches 4.75% on the legislated path toward a higher combined rate; exit tax extends to foreign-company shares.
The intergenerational-equity pension charge rose to 0.9% of the contribution base (employee share 0.15%).
The investment savings account tax-free amount doubled to SEK 300,000; the national-tax threshold rose to SEK 643,000.
The expert-tax exemption fell from 25% to 22.5% of income (20% from 2027), while the qualifying salary was cut to 1.5× the base amount (SEK 88,800/month).
Interest on unsecured (consumer) loans stopped being deductible entirely, after a 50% haircut in 2025.
Federal bands for 2026: the 11.5% flat federal rate now starts at CHF 794,000 for singles and CHF 941,400 for married couples.
Pillar 3a deduction caps held at CHF 7,258 (with a pension fund) and CHF 36,288 (without); retroactive buy-ins into missed 3a years became possible.
The social security wage ceiling rose from THB 15,000 to THB 17,500 a month — the first rise in 30 years — lifting the maximum employee contribution from THB 750 to THB 875; the annual deduction rose to THB 10,500.
Thresholds were indexed — the 40% band now starts above TRY 5.3 million, the minimum wage rose to TRY 33,030 a month, and the simple taxation method was closed to most urban trades in metropolitan provinces.
New rules from 2026: a $1,000/$2,000 charitable deduction for non-itemizers, a 0.5%-of-income floor on itemized charitable gifts, a roughly 5.4% haircut on itemized deductions for top-bracket taxpayers, and a $6,000 bonus deduction for seniors (2025–2028).
2026 inflation adjustments: standard deduction $16,100/$32,200, social security wage base $184,500, annual gift exclusion $19,000, foreign earned income exclusion $132,900.
The five-year budget law rebuilt the expat regime: an 11-year foreign-income holiday for new residents (investment thresholds of 12.5 million indexed units in property or 625,000 in approved funds, waived for 183-day residents), follow-on options after it ends, and a wider transparency net for capital income held through foreign entities.
The new tax law's salary and business rules took effect: the personal deduction rose from VND 11 million to 15.5 million a month (dependants 4.4 to 6.2 million), the scale compressed from seven bands to five with 35% starting at VND 100 million a month, and the business-income exemption rose to VND 500 million of turnover.
The threshold before inheritances, gifts and royalties are taxed rose to VND 20 million per event or payment from 1 July 2026 (VND 10 million applied through 30 June); the presumptive lump-sum method for household businesses was abolished.
Bahrain announced a 10% corporate income tax for companies with revenue above BHD 1 million or profit above BHD 200,000, expected in law during 2026 and effective around January 2027 — a company tax only; personal income stays untaxed.
The coalition dropped the proposed dividend-tax doubling and contribution hikes from the 2026 budget — 5% dividends and current rates stand.
The reform outline schedules a move of exchange-traded crypto to 20.315% separate taxation (with 3-year loss carryforward), expected from 2028 once securities-law amendments pass.
Autumn Budget froze the personal allowance and thresholds until April 2031, and set savings and property income rates to rise 2 points from April 2027.
Mothers of three gain a full income-tax exemption on employment income, regardless of age.
Employee social insurance rose to 4.2%; a further step to 4.35% comes on 1 October 2026.
Employees Provident Fund contributions became mandatory for foreign employees — 2% from the worker and 2% from the employer.
The reduced 3.5% stamp-duty band for an inherited home occupied by the heir now runs to EUR 400,000 of value (previously EUR 200,000).
The pension-contribution ceiling rose to EUR 6,112 a month and the supplementary-scheme bands to EUR 3,971 and 31,768.
The plan to cut the large-shareholder threshold to KRW 1 billion was scrapped — the KRW 5 billion test survives; the 'financial investment income' tax was abolished before ever starting.
A ministerial regulation confirmed the crypto exemption: gains on sales through Thai-licensed venues are tax-free from 1 January 2025 to 31 December 2029.
Crypto tax overhaul: the final income tax on trades became 0.21% on licensed domestic platforms and 1% on foreign platforms, and crypto sales stopped attracting value added tax after the asset class was reclassified as a financial asset.
Pensions above the RON 3,000 exempt slice start bearing a 10% health contribution (through 2027).
Executive regulations for the expanded white land tax arrived — annual fees of 2.5% to 10% of land value by urban-priority tier, now also reaching long-vacant ready-to-use buildings.
The employer superannuation guarantee reached its final legislated rate of 12%.
A 30% surcharge now applies to gains on land whose zoning was upgraded to building land after the start of 2025.
The pension reform (Law 2381 of 2024) was suspended by the Constitutional Court before its July 2025 start (order of 17 June 2025) — the pre-reform system still governs while the court reviews it; only the fund-transfer window took effect.
The Finance Act rebuilt the scale into three bands (0% to MUR 500,000, 10% on the next 500,000, 20% beyond) and introduced the 15% Fair Share Contribution on leviable income — including local dividends — above MUR 12 million, for 3 income years.
Several niche reliefs were repealed (household employees, angel investors, animal adoption), the housing-loan monthly allowance began tapering (MUR 667, then 333, ending June 2027), and car fringe-benefit values rose from October.
The Box 3 rebuttal scheme became law: pay 36% on your actual return, retroactive to 2023, if you can prove it was lower than the deemed one.
The capital-markets law took effect: stock transaction tax fell from 0.6% to 0.1%, interest income moved to a uniform 20% withholding (the old long-term deposit exemption ended), the 15% gains tax now covers unlisted foreign shares, and mutual-fund redemptions became exempt.
No withholding is taken where the amount would be under €25.
A 1% long-term care contribution joins employee payroll charges, lifting the employee total to 23.1%.
The One Big Beautiful Bill Act made the 2018 rate structure permanent, set the estate exclusion at $15 million, raised the state-and-local-tax deduction cap to $40,400 (2026), and added deductions for tips ($25,000), overtime ($12,500/$25,000) and car-loan interest ($10,000).
The exempt slice rose to USD 6,600 a year (USD 550 a month) and new monthly withholding tables took effect.
The new electronic-invoicing framework phased in, with full adoption from June 2025 and scannable payment codes later in the year.
'Virtual currency' becomes 'crypto assets' in the capital-asset list; non-residents' publicly circulated crypto gains stay exempt through 2027 — the relief applies only to disposals through businesses licensed to provide crypto-asset services under the EU framework.
Full 100% interest deductibility restored for residential rental loans; emergency-event tax relief measures take effect.
The pension reform (Law 462) began phasing employer contributions from 12.25% to 15.25% by March 2029 — the employee share stays at 9.75%; self-employed contributions of 9.36% became mandatory from March 2025.
A royal decree introduced the flat 17% employment-income rate for qualifying Thai professionals returning from abroad, running to the end of 2029.
Crypto exemptions arrive: a 3-year time test (capped at CZK 40 million a year) and a CZK 100,000 annual small-disposal exemption — electronic-money tokens (stablecoins) are excluded from this value exemption.
A one-off 60% personal income tax rebate, capped at SGD 200, applied to resident taxpayers for the 2025 assessment.
A 15% domestic minimum top-up tax took effect for multinational groups with revenue above EUR 750 million — Bahrain's first profit tax of general application, aimed at companies, not individuals.
The income tax exemption threshold rose from BZD 26,000 to BZD 29,000; earners between BZD 29,000.01 and 32,000 now get a BZD 20,000 relief plus a tax credit keeping net income at no less than BZD 29,000. The same act removed income tax on time-deposit interest and extended treaty relief to all treaty partners (previously Commonwealth countries only).
The new simplified regime (pre-filled returns) opened for individuals with income up to ARS 1 billion; non-resident investors gained a streamlined tax-number route for local accounts.
The 5-year income-tax exemption for returning Croatian citizens takes effect.
Dividends moved to a flat 12% for residents; non-residents pay 10%, or 14% in two defined cases — an undisclosed ownership chain, or a haven-linked chain whose beneficial owner is an Ecuador resident.
The Bitcoin Law was rewritten under the International Monetary Fund deal: acceptance became voluntary, legal-tender wording was deleted, taxes are payable only in US dollars — but the capital-gains exemption on bitcoin stayed.
Two new decrees arrived: a 10% capped rate for technical staff of new investments (first USD 100,000, excess exempt) and a 30% tax on foreign-funded gifts to registered foreign agents.
The flat rate moved from 20% to 22%; crypto joined the investment-account list of eligible assets.
A new top-up charge guarantees a 20% minimum effective rate for incomes above €250,000 (€500,000 for couples), alongside the existing 3–4% surcharges.
Long-term investment accounts opened from 2025 face a 13%/8% social tax on early withdrawals; trusts move to output taxation.
The new Core Tax Administration System took over all filings, and expat applicants for the 4-year territorial treatment must now show their last 2 annual returns.
Transfers out of trusts were brought inside inheritance and gift tax.
Two-rate system arrives: 25.5% to EUR 105,300, 33% above, plus the 3% surcharge over EUR 200,000; capital income moves from 20% to 25.5%.
The investment account launches — tax deferred until withdrawals exceed contributions (crypto and direct start-up stakes excluded).
Brackets were widened (0% band now to €13,230), the impatriate premium exemption rose to 50% of salary, and the single-parent credit reached €3,504.
From assessment year 2025, Malaysian dividend income above MYR 100,000 a year is taxed at 2%; a housing-loan interest relief of up to MYR 7,000 opened for purchase agreements signed 2025-2027.
The lump-sum regime for the self-employed widened — the turnover ceiling rose from EUR 18,000 to EUR 30,000.
The minimum wage rose to PEN 1,130 a month, which also sets the floor for pension-contribution calculations.
The Social Security System rate rose to 15% (employee share 5%) and the salary-credit ceiling to PHP 35,000, lifting the maximum employee contribution to PHP 1,750 a month including the provident tier.
Cash-basis accounting opened to sole traders with prior-year income under PLN 1 million — tax falls due only when invoices are actually paid.
Dividend rate falls back from 10% to 7% for profits earned from 2025; state-bond income moves to a reduced 13% rate.
The top savings rate rose from 28% to 30% on income above €300,000.
A solidarity quota now charges salary above the social security cap — 2026 tiers run 1.15% to 1.46%, split between employer and employee.
Canton multipliers updated across the board — Zug's cantonal coefficient is 0.78 and Zurich's 0.95 for 2026, with municipal surcharges on top.
The dividend withholding rate rose from 10% to 15% for residents and non-residents alike.
Employer pension contributions fell to 0% in October 2024, but a 0.5% employer unemployment contribution remains — employer charges were reduced, not abolished.
Two-pot retirement system started: one savings-pot withdrawal allowed per year, taxed at your marginal rate.
Stock options from approved technology start-ups became income-tax-exempt up to a year's gross salary, with clawbacks if shares are sold within 12 years.
Law 27,743 abolished the harsher wealth-tax scale on foreign assets, set the glide path toward a 0.25% rate by 2027, and scrapped the short-lived schedular tax on high salaries.
New deductions arrived for private-school fees (up to MUR 60,000 per dependant) and for wages paid to carers (up to MUR 30,000).
The bright-line test for residential property shortened to 2 years; income tax brackets widened to the current scale.
The social insurance reform started phasing new joiners' pension contributions up by 0.5 points a year; existing employees stay at the old rates.
The lifetime capital gains exemption rose to CAD 1,275,000 (2026, indexation resumed) (the proposed two-thirds inclusion rate was later abandoned — inclusion stays at one half).
The two-tier standard rate began: 15% on the first HKD 5 million of net income, 16% above — touching only the highest earners.
Home-loan interest and rental deduction ceilings rose to HKD 120,000 for taxpayers living with a child.
Exit-tax deferral was capped at 12 years (previously indefinite), with payment by twelfths or a lump sum plus interest.
Real estate gains were folded into the main income tax frameworks: sales within 2 years now carry 10% plus a 5% speculation surcharge (15% total), easing by holding period to full exemption at 10 years for resident individuals.
City surtaxes abolished — municipalities now set the income-tax rates themselves within national bands.
The 5-year temporary-residence regime opened for first-time residents, and the old personal-expense credit became the capped 18% reduction.
NISA became permanent and expanded (JPY 2.4m growth + 1.2m funded annually, JPY 18m lifetime); the inheritance gift-clawback window began extending from 3 toward 7 years.
Monaco's own supplementary pension scheme replaced employees' former affiliation to the French supplementary schemes, funded 60% by employers and 40% by employees.
Inheritance and gift tax on Montenegrin real estate became progressive: 3% to EUR 150,000, 5% to 500,000 and 6% above — close family remains exempt.
Copyright royalties of authors and translators on books became exempt for 3 years (2024-2026).
PhilHealth premiums reached 5% on salaries up to PHP 100,000, the Pag-Ibig housing fund's contribution base rose to PHP 10,000 from February, and e-filing became the default under the ease-of-paying-taxes law.
The AED 1 million annual turnover threshold began deciding when an individual's business activity falls into corporate tax.
A new pension law raised the employee contribution for newly registered Emiratis from 5% to 11%.
New executive regulations to the amended tax law came into force.
The amended income tax law (Law 11 of 2022) took effect, reaching certain foreign income tied to Qatari activities — foreign interest on Qatar-generated cash and foreign commissions from Qatari agency work — and adding beneficial-ownership reporting.
The affordable-housing statute's inheritance and gift exemption was limited to a person's first 2 qualifying homes, and a 2% annual luxury tax began on high-value aircraft, yachts and cars.
Interest moved to term-and-currency tiers (0.5% to 12%), the per-child deduction doubled to 20 benefit-base units (40 for disabled dependants), and the tenant rent credit rose to 8%.
Gains on high-liquidity listed shares lost their old full exemption and now pay the 10% single tax; life-insurance payouts joined the inheritance tax base.
The social security schedule moved to a 10% combined rate on a BZD 520 weekly insurable ceiling, up from 9% on BZD 480 — the structure still in force in 2026.
Real estate transaction tax regulations widened family-transfer exceptions to relatives up to the third degree.
Employers moved to monthly withholding-information filings, and returns above PAB 11,000 of gross income now need certification by a public accountant.
Reduced income tax rates for registered micro, small and medium-sized enterprises took effect (7.5-22.5% by gross-income tier).
Mandatory funded pension launched: 2% from the employee, 2% from the employer and a state top-up of up to 2% depending on income.
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'%3e%3cpath%20fill='%23a2001d'%20d='M0%200h167l52.3%20252L167%20512H0z'/%3e%3cpath%20fill='%23eee'%20d='m167%20167%20170.8-44.6L512%20167v178l-173.2%2036.9L167%20345z'/%3e%3cpath%20fill='%236da544'%20d='M167%200h345v167H167z'/%3e%3cpath%20fill='%23333'%20d='M167%20345h345v167H167z'/%3e%3c/g%3e%3c/svg%3e){kind=small}
'%3e%3cpath%20fill='%23eee'%20d='M0%200h173l61%20255.8L173.4%20512H0z'/%3e%3cpath%20fill='%23751a46'%20d='m173%200-72.7%2030.8L176%2063l-75.7%2032.2%2075.7%2032.1-75.7%2032.2%2075.7%2032.1-75.7%2032.1%2075.7%2032.2-75.7%2032.2%2075.7%2032.1-75.7%2032.2%2075.7%2032.1-75.7%2032.2%2075.7%2032.1-75.7%2032.2%2073.1%2031H512V0z'/%3e%3c/g%3e%3c/svg%3e){kind=small}
Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.