Cameroon releases 2026 Finance Law, includes new rules for digital giants, green levies
Cameroon’s Ministry of Finance issued a circular on the execution of the 2026 Finance Law, providing guidance on its implementation and outlining the key tax measures introduced for the year. The circular outlines the mandatory instructions for
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Netherlands: Government coalition outlines 2026–2030 budgetary and tax changes, introduces new business contribution
The Dutch government’s incoming coalition released its agreement for the 2026–2030 term on 30 January 2026, along with an appendix outlining planned budgetary and tax changes. The proposals outline several notable shifts affecting businesses,
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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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Poland sets 2026 thresholds for small-taxpayer regimes
Poland has announced the thresholds for several small-taxpayer regimes, including the reduced corporate tax rate, the simplified VAT scheme, the simplified flat-rate tax, and the investment incentive deduction for 2026. The new thresholds
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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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Angola gazettes amendments to tax laws proposed in 2026 budget
Angola’s National Assembly approved amendments to various tax laws through the General State Budget 2026 on 15 December 2025 after receiving final approval the same day. The measures were formally promulgated by the President and published in the
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Cyprus extends zero VAT rate on essential goods through 2026
The Cyprus Tax Department has announced, on 15 January 2026, the extension of a zero value-added tax (VAT) rate on a range of essential goods for another year, covering the period from 1 January 2026 to 31 December 2026. The zero VAT rate will
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UK: Scotland presents 2026-27 budget, proposes new levies
Scotland’s Cabinet Secretary for Finance and Local Government presented the 2026-27 State Budget to the parliament on 13 January 2026. The Budget’s key proposals include higher personal income tax brackets and the introduction of new levies,
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Kazakhstan approves goods eligible for the VAT offset method
Kazakhstan has published Government Decree No. 1199 of 31 December 2025 approving the list of goods for which value added tax may be paid using the VAT offset method on import. The decree was adopted in accordance with Articles 508 and 509 of the
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Cyprus lowers VAT on educational construction, includes labour and materials
Cyprus has implemented a 5% VAT rate for the construction and renovation of buildings used for VAT-exempt educational purposes, covering both labour and materials under Decree No. 364/2025. This applies to public schools, registered private
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Greece: AADE extends VAT reductions to small Aegean, Dodecanese Islands
Greece’s Independent Authority for Public Revenue (AADE) has announced, in Circular E.2113/2025, that from 1 January 2026, reduced VAT rates will apply to islands in the North Aegean, the Evros Regional Unit (Samothraki), and the Dodecanese with
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Colombia enacts several tax reforms amid economic emergency
Colombia’s government issued Legislative Decree No. 1474 on 29 December 2025, introducing several temporary tax measures to fund the national budget in response to the state of emergency declared earlier under Decree No. 1390 of 22 December
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China lowers VAT to 3% on homes sold within two years
China’s fiscal and tax authorities (STA) announced on 6 January 2025 that it will lower the value-added tax (VAT) rate from 5% to 3% for individuals selling housing purchased less than two years ago, effective 1 January 2026. The new policy,
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Ecuador: SRI maintains existing VAT for 2026
Ecuador’s Internal Revenue Service (SRI) has confirmed that the standard VAT rate of 15% will remain in effect for 2026. Circular NAC-DGECCGC25-00000006, issued on 26 December 2025, specifies that the 15% rate, established under Executive
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Italy issues legislative decree updating VAT rules
Italy’s government has published Legislative Decree No. 186/2025 in the Official Journal No. 288 of 12 December 2025 as part of its ongoing tax reform under Law No. 111/2023. The Legislative Decree No. 186/2025 introduces significant updates
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Zimbabwe: President assents 2026 national budget, maintains gold royalty rate
Zimbabwe’s President has formally approved both the Finance Act and the Appropriation Act, giving legal effect to the measures outlined in the 2026 National Budget. Together, these laws implement the government’s fiscal and tax policy agenda for
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Russia updates VAT, corporate tax rules
Russia has enacted a series of tax reforms for 2026 under Federal Law No. 425-FZ of 28 November 2025, introducing changes across VAT, corporate taxation, and digital asset regulation. The reforms took effect on 1 January 2026. The standard VAT
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Malawi: President assents to Value Added (Amendment) Act 2025, raises VAT rate as part of 25-26 budget
Malawi’s President has signed the Value Added (Amendment) Act 2025, raising the VAT rate from 16.5% to 17.5%. The Act received presidential assent on 20 December 2025 and was gazetted on 30 December 2025, entering into force the next day, 31
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