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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Slovak Republic consults draft legislation to implement OECD side-by-side package
The Slovak Republic’s Ministry of Finance (MoF) published Preliminary Information No. PI/2026/11 on 19 January 2026 concerning the preparation of draft legislation to amend Act No. 507/2023 Coll., which implements the EU Minimum Taxation Directive
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New Zealand: Inland Revenue updates guidance on Crypto-Asset Reporting Framework
New Zealand’s Inland Revenue has issued updated guidance on the Crypto-Asset Reporting Framework (CARF) on 16 January 2026. The Framework, developed by the OECD to increase the visibility of activities in the crypto-asset sector, will take effect
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Vietnam introduces technology-driven tax, revenue system
Vietnam has enacted Law No. 108/2025/QH15 on 10 December 2025, establishing a comprehensive legal framework for managing taxes and other state budget revenues. The law defines taxpayer rights and obligations, sets out the powers of tax and
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South Africa: SARS updates interest rate tables for taxes, refunds, loans
The South African Revenue Service (SARS) has released updated interest rate tables on 22 January 2026. Interest rates charged in terms of the legislation administered by SARS are split into three main categories, namely: interest charged on
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Zimbabwe introduces broad tax changes for 2026, including digital services tax, VAT, mining adjustments
Zimbabwe has introduced a range of tax measures in its National Budget for 2026, which were enacted through the Finance Act 2025 (Act No. 7 of 2025) on 29 December 2025. The Finance Act of 2025 introduces significant amendments to existing tax
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Luxembourg: Parliament approves revised carried interest tax framework
Luxembourg’s Chamber of Deputies has approved a reform that clarifies and modernises the tax treatment of carried interest, building on rules initially introduced on 24 July 2025. The reform seeks to strengthen the nation's financial appeal by
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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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Mexico announces UMA values for 2026
Mexico has gazetted the values of the Unit of Measurement and Update (UMA) for 2026 on 9 January 2026. The UMA is a key reference used in Mexico to calculate various administrative and fiscal obligations, including fines, fees, and social
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Singapore: IRAS clarifies tax treatment of branch repatriated foreign dividends
The Inland Revenue Authority of Singapore (IRAS) has issued Advance Ruling Summary No. 1/2026 on 2 January 2026, clarifying how foreign-sourced dividends received by a Singapore branch of an overseas company are treated for tax purposes. The
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Kenya: KRA announces new market rates for fringe benefit tax, non-resident loans for 2026Â
Kenya’s revenue authority (KRA) released a public notice on 22 January 2026 regarding updates to the market interest rate for fringe benefit tax and the deemed interest rate on specific non-resident loans. The rates remain unchanged from the
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Mexico launches 2026 fiscal regularisation programme
The Tax Administration Service (SAT) of Mexico has announced on 22 January 2026 the implementation of the Fiscal Regularisation Programme 2026, targeting individuals and companies with income of up to MXN 300 million during the 2024 fiscal
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Taiwan clarifies reporting of realised foreign exchange gains, losses
Taiwan’s Datun Office, National Taxation Bureau of the Central Area, Ministry of Finance, stated, on 23 January 2026, that in response to frequent fluctuations in international exchange rates, profit-seeking enterprises must report foreign
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Turkey: Revenue Administration sets asset revaluation rate for Q4 2025
Turkey’s Revenue Administration has set the asset revaluation rate for the fourth interim tax period of 2025 at 25.49%. The announcement was issued on 20 January 2026 through Corporate Tax Law Circular No. 71 (KVK-71 / 2026-1 / Investment
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Luxembourg publishes 2026 municipal tax multipliers
Luxembourg has gazetted the municipal rate multipliers for commercial and property taxes for the 2026 tax year. The published tables also provide details of deliberation dates and Grand Ducal approvals throughout 2025, offering transparency on
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China extends community service tax relief through 2027
China’s Ministry of Finance, State Taxation Administration, National Development and Reform Commission, Ministry of Civil Affairs, Ministry of Commerce, and National Health Commission issued Announcement No. 7 of 2026 on 15 January 2025, which
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EU removes Nigeria from anti-money laundering, countering financing of terrorism list
The Federal Government of Nigeria has welcomed the decision of the European Commission to remove Nigeria from the European Union’s list of high-risk third countries for Anti-Money Laundering and Countering the Financing of Terrorism
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Bulgaria: National Assembly considers tax incentives for electric vehicles, R&D
Bulgaria’s National Assembly is reviewing a draft law amending and supplementing the Corporate Income Tax Act, submitted on 13 January 2026. The proposal introduces tax measures aimed at promoting electric mobility and research and development
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