Tuesday, February 03, 2026
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 follows: Annual income (EUR) Tax rate Up to 9,721.43 16% 9,721.43 – 28,592.44 26% 28,592.44 – 57,184.88 33% 57,184.88 – 82,346.23 39%...
The OECD has issued new frequently asked questions (FAQs) on 18 December 2025 to enhance tax transparency and support the effective application of the Common Reporting Standard (CRS) and the Crypto-Asset Reporting Framework (CARF). The updated guidance forms part of the OECD’s ongoing work to promote international tax cooperation, improve reporting consistency and address practical...
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 start of the 2026 fiscal period, sets out updated tax brackets and rates for individuals subject...
Belgium’s Federal Public Service (FPS) Finance has postponed the filing deadline for the Country-by-Country (CbC) notification (275.CBC.NOT) for financial years closing on 31 December 2025. Under the extension, taxpayers now have until 28 February 2026 to submit the notification. FPS Finance said the extension is intended to address technical difficulties encountered during the transition to...
Belgium’s Council of Ministers has approved in second reading a draft bill introducing a tax on capital gains from financial assets, following a proposal by Finance Minister Jan Jambon. This announcement was made on 12 December 2025. The capital gains tax applies under both the personal income tax and the corporate income tax, with a...
Luxembourg’s Chamber of Deputies adopted the 2026 Budget on 17 December 2025 in its first reading, setting out a broad package of tax measures aimed at strengthening household purchasing power, bolstering economic competitiveness, and accelerating the country’s energy transition. The budgetary plan outlines a comprehensive suite of tax measures designed to support household purchasing power,...
Oman issued the Royal Decree No. 105/2025 on 14 December 2025 ratifying the income tax treaty with Iraq. Iraq and Oman signed the income and capital tax treaty on 3 September 2025. The agreement aims to eliminate double taxation and prevent fiscal evasion. It will take effect once the ratification instruments have been exchanged and...
The UK issued the Double Taxation Relief and International Tax Enforcement (Peru) Order 2025 on 10 December 2025, confirming the ratification of its income and capital tax treaty with Peru. The agreement seeks to eliminate double taxation and safeguards against tax evasion, avoidance, and treaty shopping, along with provisions to address treaty abuse, prevent artificial...
Hong Kong’s Inland Revenue Department announced, on 16 December 2025, that Hong Kong and Norway had signed a comprehensive income tax treaty aimed at preventing double taxation and promoting cross-border investment. Under the agreement, the covered Hong Kong taxes are profits tax, salaries tax and property tax. On the Norwegian side, the treaty applies to...
The income and capital tax treaty between Andorra and Romania, signed on 27 September 2024, officially entered into force on 11 December 2025. The treaty addresses a range of taxes, including Andorran corporate and personal income taxes, taxes on non-resident income, Romanian income tax, and profit tax. Under the agreement, withholding tax rates have been...