Turkey opens 2025 income tax return period
Turkey’s Revenue Administration has announced the start of the annual income tax declaration period for individuals for the 2025 calendar year. Taxpayers can submit returns from 1 March to 31 March 2026. Individuals whose income is derived
See MoreTurkey: Revenue Administration publishes guide on individual investment taxation
Turkey’s Revenue Administration has released an official guide explaining Provisional Article 67 of the Income Tax Law, which addresses the taxation of financial investments for individual taxpayers. The guide details the treatment of various
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Malaysia: IRB opens 2025 corporate income tax return submission
Malaysia’s tax authorities, the Inland Revenue Board of Malaysia (IRB), have announced that income tax return filing has been open since yesterday, 1 March 2026, for the 2025 year of assessment. All individual and non-individual taxpayers must
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Italy releases final versions of 2026 tax return forms
Italy’s tax authorities announced that the final versions of Italy's 2026 tax declaration forms are now available following ministerial approval on 27 February 2026. These forms—including the 730, Income Tax, CNM, 770, and IRAP—will be used to
See MoreIMF Report on US Recommends Tax and Duty Changes
On 25 February 2026 the IMF issued a report following consultations with the US under Article IV of the IMF’s articles of agreement. The IMF notes that the US economy performed well in 2025 and economic growth reached 2.2% by the end of 2025.
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Hong Kong proposes global minimum tax implementation in 2026-27 budget
Hong Kong’s Financial Secretary Paul MP Chan delivered the 2026-27 Budget on 25 February 2026. Under the theme of "Driving High-quality, Inclusive Growth with Innovation and Finance," the budget introduces a mix of one-off relief measures and
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Indonesia: DJP establishes specific criteria for identifying domestic, foreign tax subjects
Indonesia's Directorate General of Taxation (DJP) issued Regulation PER-23/PJ/2025, which was enacted on 9 December 2025, establishing the specific criteria for identifying domestic and foreign tax subjects. It defines domestic subjects as
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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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IMF Working Paper: Benefits of Setting Up a Large Taxpayer Office
On 20 February 2026 an IMF working paper was published with the title Who Pays When Tax Administration Improves? Revenue, Compliance, and Behavioural Responses to Georgia’s Large Taxpayer Office. The authors, J. Atsebi, M. Chikviladze, M. Das, E.
See MoreIMF Recommends Tax and Spending Reforms for Germany
On 12 February 2026 the IMF issued a report following consultations with Germany under Article IV of the IMF’s articles of agreement. The economic shocks in recent years and weak underlying productivity growth contributed to two years of negative
See MoreTurkey publishes guidance on individual tax treatment of 2025 investment income
Turkey's Revenue Administration has published an updated guide on the taxation of investment income for the 2025 tax year under the Individual Income Tax Law. The guide covers income from capital, including dividends, interest on bank deposits,
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Saudi Arabia: ZATCA urges individuals to pay zakat via “ZAKATY” app, website
The Saudi Zakat, Tax and Customs Authority (ZATCA) urges individuals to pay their Zakat “voluntary" via “ZAKATY" App for smart phones or via the website (zakaty.zatca.gov.sa) where this Platform provides the ability to calculate the payable
See MoreTurkey outlines taxation of capital gains from sale of real estate
Turkey’s Revenue Administration has issued Guidance No. 583, outlining the taxation of capital gains from the sale of real estate. The guidance details the rules, calculation methods, and declaration procedures for income tax on gains realised
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UN: Discussion of Protocol on Dispute Prevention and Resolution
In February 2026 the intergovernmental negotiating committee (INC) continued discussions on the UN Framework Convention on International Tax Cooperation, looking at the early Protocol on tax dispute resolution. Dispute resolution
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Chile: SII revises employment income tax units for March 2026
Chile's tax authority (SII) issued Circular No. 7 on 12 February 2026, updating various thresholds used to calculate employment income tax for March 2026. Circular No. 7 sets the following adjusted values for March 2026: Key reference values:
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Mozambique enacts 2026 tax reforms, introduces VAT on digital services
Mozambique's President signed into law and ordered the official publication of the Economic and Social Plan and State Budget (PESOE) for 2026, along with a package of tax reform legislation on 29 December 2025. Effective from 1 January 2026, the
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Netherlands consults proposed reforms to expat taxation, cross-border director tax relief
The Netherlands initiated a public consultation on draft legislation to amend expat taxation, share acquisition price rules after emigration, and unilateral double taxation relief for directors and supervisory board members. The consultation runs
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Bosnia and Herzegovina updates individual income tax rules
The Federation of Bosnia and Herzegovina has published amendments to its Rulebook on the Implementation of the Income Tax Law. The changes appear in Official Gazette No. 12/26 on 13 February 2026. The update adds a new provision to Article 10,
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