Serbia: National Assembly adopts amendments to personal income tax rules
Serbia's National Assembly has adopted the Law on Amendments and Additions to the Personal Income Tax Law, raising the monthly non-taxable amount for salary tax from RSD 34,221 to RSD 37,369 for full-time employees. Part-time workers receive a
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Slovak Republic issues 2026 corporate, individual tax return forms and filing instructions
The Slovak Republic’s Ministry of Finance has issued a series of notifications on tax return forms and related instructions applicable to tax years ending on or after 31 December 2026, for filings due in 2027. Notification No.
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France considers 2027 Finance Bill with CIT surcharge, green tax measures
The French government presented the Finance Bill for 2027 to the National Assembly on 1 October 2026 for parliamentary consideration. The proposed 2027 budget aims to address a challenging economic backdrop characterised by a widened deficit of 5.4%
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Indonesia to raise income tax exemption for low-wage workers
The Indonesian government announced plans to increase the income tax-free threshold for the first time in ten years. Airlangga Hartarto, Coordinating Minister for Economic Affairs, revealed the decision on 1 October 2026 as part of a broader
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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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Sri Lanka introduces mandatory TIN certificate for bank account, other transactions
Sri Lanka's Inland Revenue Department has announced that, with effect from 1 November 2026, every person specified under Section 102(3) of the Inland Revenue Act will be required to submit a valid Taxpayer Identification Number (TIN) certificate
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US: IRS, Treasury proposes four-year tax payment option for qualifying farmland sales
The Department of the Treasury and the Internal Revenue Service (IRS) announced on 28 September 2026 that it unveiled proposed regulations that allow sellers of qualifying farmland to spread their tax payments across four years instead of paying
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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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Canada: PBO projects CAD 4.5 billion revenue from proposed high-income tax brackets
Canada’s Parliamentary Budget Office (PBO) released its fiscal analysis of Motion M-24 on 24 September 2026, estimating the proposed personal income tax bracket changes will generate CAD 4.5 billion in net federal revenues over five years after
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Ghana revises individual income tax rates
The Ghana Revenue Authority (GRA) has announced on 24 September 2026 that the amended individual income tax rates introduced under the Income Tax (Amendment) Act 2026 (Act 1178) took effect on 1 September 2026. Review of monthly and annual rates
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Chile: SII updates second-category income tax rates for October 2026
Chile’s tax authority (SII) issued Circular No. 37 on 11 September 2026, providing guidance on second-category income tax for individuals for October 2026. Circular No. 37 details the monthly and annual tax unit values, along with consumer
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Colombia revises dividend reinvestment rule for Spanish residents
Colombia’s tax authority (DIAN) has revised its interpretation of the dividend withholding tax rules under the 2005 Colombia-Spain tax treaty, ruling that the reinvestment requirement for the 0% withholding tax rate applies to the portion
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Taiwan: Tax Bureau clarifies dividend income filing, refunds
Taiwan's Ministry of Finance has issued a notice on 24 September 2026, clarifying the possibility of tax refunds for individuals claiming the tax credit for dividend income. Since the 2018 tax year, individuals receiving dividends or surpluses
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Austria approves tax incentives for people working after pension age
Austria’s National Council approved a bill on 23 September 2026 introducing tax and social insurance incentives for people who continue working after reaching the standard retirement age. The bill provides an activity tax allowance of up to EUR
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Singapore: IRAS updates guidance on tax treatment of employee loan benefits
The Inland Revenue Authority of Singapore (IRAS) has updated its guidance on the tax treatment of Benefits Relating to Loans, setting out the tax rules for interest-free and subsidised interest loans, loans provided to company directors and waived
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Russia proposes higher taxes on passive income, e-commerce, natural resource rents in 2027–2029 budget package
Russia’s Finance Ministry has proposed a series of Tax Code amendments as part of a budget package submitted to the Government of the Russian Federation on 24 September 2026, including changes to personal income tax, taxation of mutual funds
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Belgium extends corporate, Pillar Two tax filing deadlines
Belgium’s Federal Public Service Finance announced in a series of releases that it is extending the corporate tax filing deadline and tax declaration filing deadlines for multinational enterprises. Corporate tax filing deadline to 15
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Kazakhstan proposes delaying solid minerals royalties to 2029
Kazakhstan’s Ministry of Industry and Construction proposed deferring the introduction of royalties on solid minerals from 1 January 2027 to 1 January 2029, following discussions at the Project Office for the implementation of the Tax Code on 17
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