Uruguay: DGI sets 2026 tax filing, payment schedule
Uruguay’s General Tax Directorate (Dirección General Impositiva – DGI) has issued Resolution No. 2284/025, establishing the official due date schedules for the filing of tax returns and payment of taxes administered by the DGI for the period
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Austria enacts 2025 tax amendments, amends Pillar 2 rules
Austria has gazetted the Tax Amendment Act 2025 on 23 December 2025, introducing significant changes to the Austrian tax landscape, particularly regarding individual income tax and the global minimum tax (Pillar 2). Pillar 2 updates The
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Italy: Senate approves 2026 budget, increases taxes on banks
Italy’s government secured a decisive vote of confidence in the Senate on 30 December 2025 for its 2026 budget, winning 113 votes to 70, keeping it on track for final approval by parliament before year-end. The budget now moves to the lower
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Cyprus: Parliament passes tax reform package, introduces 120% R&D deductions
The Cyprus parliament passed a major tax reform package on 22 December 2025, introducing higher corporate taxation, expanded personal tax relief, new rules for crypto-asset income, and strengthened compliance mechanisms, alongside targeted
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Iceland: Revenue and Customs announce corporate tax, VAT rates for 2026Â
Iceland’s tax authority, the Revenue and Customs, has released the key rates and amounts for 2026, detailing changes to corporate tax, VAT, and personal income tax. The rate changes are as follows: Corporate tax rate changes Income
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Portugal gazettes 2026 state budget law, updates income tax brackets
Portugal has gazetted the State Budget Law for 2026 (Law No. 73-A/2025) on 30 December 2025, introducing a series of fiscal recalibrations aimed at balancing social relief with targeted economic incentives. While maintaining several extraordinary
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World Bank: How behavioural science can help with tax compliance
A World Bank blog by J. Karver published on 9 October 2025 looked at ways in which behavioural science can assist tax compliance. The author points out that the level of tax compliance is not just a case of following rules but is shaped by the
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World Bank: Impact of tax and spending measures on women
A World Bank policy research working paper with the title Mapping the Gender Dimension in Taxation and Budgeting: A Cross-Country Study of Laws, Policies and Practices was published on 4 December 2025. The research paper, written by H. Niesten, L
See MoreWorld Bank: Data-driven policies can transform tax compliance
An event held at the World Bank Group Office in Rome from 1 to 5 December 2025 was attended by experts from the World Bank, the Ghana Revenue Authority (GRA) and some Italian institutions. The participants examined the effect of data-driven risk
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UN: Intergovernmental Negotiating Committee continues discussions on Framework ConventionÂ
The Intergovernmental Negotiating Committee (INC) on the UN Framework Convention met in Nairobi for further discussions from 10th to 19th November 2025. Discussions focused on a draft template of a Framework Convention published for consultation in
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Bangladesh: NBR considers further extension for PIT filing deadline
Bangladesh’s National Board of Revenue (NBR) Chairman Md Abdur Rahman Khan has hinted that the deadline for submitting online income tax returns could be extended as a large portion of registered taxpayers have not yet filed digitally. He said
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UN: 31st Session of Committee of Experts on Tax Cooperation
The UN Committee of Experts on International Cooperation in Tax Matters held its 31st session from 21 to 24 October 2025. This was the first meeting of the new membership of 25 tax experts appointed for a four-year term from 2025 to 2029. The new
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Hungary updates 2608 tax return form, aims to enhance transparency and data accuracy
Hungary’s National Tax and Customs Administration (NAV) has published draft amendments for the monthly tax and contribution return (Form 2608) on 18 December 2025. The form, which covers taxes and contributions related to payments and benefits, is
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Finland: Parliament adopts budget for 2026
Finland’s parliament concluded its deliberations and voting on the 2026 Budget on 19 December 2025. The key tax measures, including the reduced corporate tax rates and the 2026 income tax schedule, have been adopted. The single reading of the
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Slovenia: Ministry of Finance publishes 2026 personal income tax brackets, allowances
Slovenia’s Ministry of Finance has published the Regulations on personal income tax for 2026, establishing new brackets and relief measures. Progressive tax rates The progressive tax rates will apply to annual income as
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Chile: Tax Authority updates Second Category Income Tax parameters for January 2026
Chile’s tax authority (Servicio de Impuestos Internos – SII) has issued Circular No. 67 of 10 December 2025, confirming the Second Category Income Tax values and calculation tables to be applied in January 2026. The guidance, which marks the
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Zambia: ZRA opens voluntary disclosure programme to taxpayers
The Zambia Revenue Authority (ZRA) has issued a Public Notice to inform taxpayers about the availability of the Voluntary Disclosure Programme (VDP) on 12 December 2025, offering relief from penalties and interest on amounts voluntarily
See MorePortugal: Parliament publishes 2026 state budget law, expands scope of reduced VAT rate
Portugal’s parliament has published the final text of the 2026 State Budget Law on 12 December 2025, after it was approved by the parliament on 27 November 2025. ​​The final version of the budget law largely mirrors the initial proposals;
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