Thailand issues rules for digital tax exemption
Thailand’s Revenue Department has issued Notification No. 469 setting the criteria, procedures and conditions for a 100% corporate income tax exemption on qualifying expenditure for computer programs, hardware, smart devices and digital services.
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Poland: 2027 budget raises corporate and excise taxes, eases middle-income PIT
Poland's Council of Ministers adopted the draft 2027 budget act on 29 September 2026, introducing changes designed to ease the tax burden on middle-income earners while strengthening support for families and pensioners. The new budget allocates
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Poland adopts tax reform with new personal income brackets, higher rates for high earners and large companies
The Polish Council of Ministers adopted a comprehensive tax reform package on 29 September 2026, designed to ease the tax burden on roughly 3.5 million middle-income earners while increasing contributions from high earners and large corporations.
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Colombia introduces temporary tax incentives for earthquake-hit areas
Colombia’s Ministry of Finance and Public Credit and the President issued Decreto No. 1413 of 17 September 2026, introducing temporary tax incentives to encourage private investment in areas affected by the August 10 earthquake. The measures
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Uzbekistan introduces tax incentives for electrical engineering sector
Uzbekistan’s President has signed Resolution No. PP-325 on 12 September 2026, introducing tax and financial incentives to attract major investors and support domestic manufacturers of electrical engineering products. Resolution No. PP-325
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Russia proposes tax breaks for Unified Advanced Development Territory residents
Russia’s Ministry for the Development of the Russian Far East and Arctic has prepared amendments to the Tax Code, providing for tax incentives and reduced social security contribution rates for residents of the Unified Territory of Advanced
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Dominican Republic consults on tax reform rules
The Dominican Republic’s Executive Power had submitted the draft Application Regulation for Law No. 30-26 for public consultation, setting out rules on tax procedures, incentive regimes, withholding taxes and other administrative measures. The
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Australia: Treasury proposes major changes to R&D tax incentive, initiates consultation
The Australian Treasury has released draft legislation to overhaul the nation's tax framework for emerging businesses and research ventures. The Treasury Laws Amendment (Tax Reform No. 5) Bill 2026: Better targeting the Research and Development Tax
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Namibia: NIPDB investment guide highlights corporate tax measures, transfer pricing, updated tax framework
The Namibia Investment Promotion and Development Board (NIPDB) released the Namibia Investment Guide: Tax Laws in Namibia, Volume 5, on 4 September 2026, detailing the tax laws, compliance framework, and financial regulations governing investors and
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Australia: ATO updates guidance on hydrogen production tax incentive
The Australian Taxation Office (ATO) announced on 10 September 2026 that it updated the web guidance to help eligible companies understand the steps required to apply for the Hydrogen Production Tax Incentive (HPTI). The Australian Government has
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Greece consults new foreign investment incentives
Greece’s Ministry of Development has opened public consultation on 1 September 2026 on a draft bill proposing new incentives for foreign direct investment, including an income tax exemption for eligible investment projects. Under the proposed
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Argentina: ARCA launches digital system for investment incentives
Argentina’s tax administration (ARCA) announced on 27 August 2026 that it activated the Investment Management System (SGI), a web platform for registering investment projects, selecting tax benefits, and administering the Incentive Regime for
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Romania launches tech incentive and grants scheme for AI, biotech, green energy
Romania published Government Decision (GD) No. 643/2026 in the Official Gazette (Monitorul Oficial, Nr. 699) on 24 August 2026, establishing the "TechUp Romania" state aid scheme. Approved by the Government on 20 August 2026, the scheme
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Lithuania proposes framework for assessing R&D activities under corporate tax incentives
Lithuania has proposed amendments to the Law on Corporate Income Tax that would establish a legal framework for assessing whether activities qualify as research and experimental development works (R&D) for the purposes of applying corporate
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France strengthens tax incentives for investment, innovation, green industry
France’s tax system provides a broad range of incentives aimed at supporting investment, innovation, business development and the environmental transition. The framework includes reductions in corporate income tax and local taxation, alongside
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Portugal overhauls SIFIDE II R&D tax incentive regime
Portugal has enacted a major reform of its tax incentives for business research and development (R&D), extending direct relief under the SIFIDE II regime through 2026 while abolishing the mechanism that allowed companies to obtain deductions
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China grants corporate tax deferral on equipment swaps for chipmakers, machine tool firms through 2028
China's Ministry of Finance, State Taxation Administration, National Development and Reform Commission, and Ministry of Industry and Information Technology issued Announcement No. 23 of 2026 on 31 July 2026, establishing a temporary corporate income
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Nigeria introduces new deep offshore tax incentive framework to attract USD 50 billion investment
The Nigerian State House has announced that President Bola Ahmed Tinubu approved a new deep offshore investment framework on 11 August 2026. The reform seeks to attract up to USD 50 billion in new investment into Nigeria’s oil and gas sector by
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