Belgium: MoF introduces 5% capital gains tax for shareholding investment firms
Belgium's Ministry of Finance issued Circular 2026/C/33 on 24 February 2026, establishing a separate 5% capital gains tax on the disposal of shares in SICAV-RDT/DBI-BEVEK investment companies effective from the assessment year 2026. It also
See MoreBelgium: Government proposes higher securities tax, dividend withholding for SMEs in Omnibus Bill
Belgium’s government submitted an Omnibus Bill No. 56 1378/001 to parliament on 23 February 2026, proposing several tax amendments, including an increase in the annual tax on securities accounts and a higher dividend withholding tax rate for
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Jamaica: TAJ extends corporate income tax filing deadline
Jamaica’s tax administration (TAJ) announced, on 19 February 2026, that it will introduce separate due dates for the filing of Final Income Tax and Assets Tax Returns, beginning with the Year of Assessment 2025. Under a proposed amendment to
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Romania: ANAF to revise withholding tax reporting requirements
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF), has issued an Order No. 179/2022 on 16 February 2026 to modify the reporting requirements for Form 205, the "Informative Declaration on Withholding Tax and Investment
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Singapore: 2026 budget proposes short-term corporate tax relief, longer-term structural reforms
Singapore's Prime Minister and Minister for Finance, Lawrence Wong, has delivered the FY2026 Budget Statement in Parliament on 12 February 2026, setting out a package of measures aimed at supporting businesses amid cost pressures while advancing
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Argentina regulates tax innocence regime, exempts interest on dollar deposits from withholding tax
Argentina’s tax authority (ARCA) announced on 9 February 2026 that it implemented its Tax Innocence Regime through Law No. 27799, marking a fundamental shift away from decades of restrictive taxation that forced millions into the informal economy.
See MoreRomania: MoF unveils comprehensive economic recovery plan
Romania's Ministry of Finance has published a comprehensive fiscal and investment package on 9 February 2026, designed to accelerate economic recovery and modernise the country's tax framework. Earlier, the Ministry of Finance published a draft
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Belgium amends advance RIR supplementary tax payments under Pillar 2 rules
Belgium’s Federal Public Service (SPF) Finance announced on 9 February 2026 that new procedures apply to advance payments of the Règle d'Inclusion du Revenu (RIR or Income Inclusion Rule) supplementary tax under the Pillar 2 minimum tax rules for
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Nicaragua tax authority establishes January 2026 tax filing dates
Nicaragua’s tax authority (DGI) issued Notice No. 019-02-2026 on 2 February 2026, establishing tax compliance deadlines for taxpayers with annual income below NIO 60 million. The notice specified that the filing deadline for January 2026 tax
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Cambodia: GDT reminds self-assessed enterprises of 2025 annual income tax filing, payment deadlines
Cambodia’s General Department of Taxation (GDT) issued notice ( No. L202512110049TD3418) on 14 January 2026, reminding enterprises under the self-assessment regime of their obligations to file and pay annual income tax for the 2025 tax year, in
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US: IRS publishes guidance on updated federal payment processes
The US Internal Revenue Service has issued frequently asked questions in Fact Sheet 2026-02 on 27 January 2026 to help taxpayers, businesses, and other stakeholders understand the changes under Executive Order 14247: Modernising Payment To and From
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Algeria: 2026 Finance Law revises tax rules for non-residents and PEs, adds green incentives
Algeria's Ministry of Finance has gazetted the Finance Law for 2026 on 31 December 2025. The Finance Law for 2026 sets out the national budget, defining projected revenues, spending limits, and the overall financial framework for state
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Papua New Guinea enacts Income Tax Act 2025
Papua New Guinea’s new Income Tax Act 2025 came into effect on 1 January 2026. Issued on 20 October 2025, the new Income Tax Act modernises and simplifies the country’s tax framework, replacing the former regime under the Income Tax Act 1959.
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Uruguay revises 2026 minimum advance payments for corporate tax, VAT
Uruguay issued Decree No. 310/025 on 26 December 2025, which was published in the Official Gazette on 7 January 2026, revising the minimum monthly advance payment requirements for Corporate Income Tax (CIT) and Value-Added Tax (VAT) for
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Turkey: Revenue Administration extends 0% withholding tax on bonds, lease certificates
Turkey’s Revenue Administration has announced that Presidential Decision No. 10706, published in the Official Gazette on 19 December 2025, extends the 0% withholding tax rate on specific financial instruments. The decision, accepted on 18
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Bulgaria: NRA clarifies tax payment, reporting rules ahead of euro adoption
Bulgaria’s National Revenue Agency (NRA) has issued detailed guidance, on 31 December 2025, on how taxpayers should handle tax and social security payments following the country’s adoption of the euro (EUR) from 1 January 2026, replacing the
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Bolivia: SIN extends unified agricultural tax system compliance deadline to January 2026
Bolivia’s tax authority (SIN) issued Normative Board Resolution RND 102500000053 on 30 December 2025, extending certain obligations for the 2024 tax year under the Unified Agricultural Regime (Régimen Agropecuario Unificado, RAU). The
See MoreSpain: Tax Agency unveils 2026 VAT, PIT, corporate tax measures
The Spanish Tax Agency has introduced new tax measures under Royal Decree-Law 16/2025 of 23 December 2025, published in the Official State Gazette on 24 December. The decree aims to support socially vulnerable groups and implement urgent tax and
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