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Every change to our researched data, with the old and new value and why it changed. Records are researched from official sources and published through review.

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  1. Tax profile Cook Islands

    • Income tax brackets updated

    Full refresh — verification date and data year 2026, tax authority URL, WHT 15%, no capital gains tax, brackets, sources and descriptions, filing 2 March (https://www.mfem.gov.ck/inland-revenue) Source

  2. Tax profile Ivory Coast

    • Income tax brackets updated

    2026 refresh — PIT top 36% → 32%, data year 2025 → 2026, brackets, WHT, CNSS, filing, treaty count, authority URL, sources and descriptions; VAT name VAT → TVA (https://dgi.gouv.ci/assets/documents/IMPOTS%20ET%20TAXES%20EN%20COTE%20D%27IVOIRE%20.pdf).

  3. Tax profile Congo

    • Income tax brackets updated

    Full refresh for LF 2026 — ITS brackets, CIT 28%, WHT and social security rates, DGID URL, sources, descriptions (https://clgglobal.com/wp-content/uploads/2026/02/CLG_French_Tax-Alert_2026.pdf, https://taxsummaries.pwc.com/republic-of-congo)

  4. Tax profile Central African Republic

    • Income tax brackets updated

  5. Tax profile Democratic Republic of the Congo

    • Income tax brackets updated

  6. Tax profile Botswana

    • Income tax brackets updated

    Full refresh — territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

  7. Tax profile Bhutan

    • Income tax brackets updated

  8. Tax profile Bonaire

    • Income tax brackets updated

    2026 refresh — PIT top 35.4% → 38.4%, data year 2025 → 2026, CIT 25.8% → 7.5% distributions-only, dividend WHT 5% → 7.5%, social security 13.6%/16.1% → 26.8%/10.3% with cap USD 38,390, 183-day residency threshold removed, filing April 30 → issue-date rule, brackets and sources added (BCN official URLs).

  9. Tax profile Benin

    • Income tax brackets updated

  10. Tax profile American Samoa

    • Income tax brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

  11. Tax profile Angola

    • Income tax brackets updated

  12. Tax profile Afghanistan

    • Income tax brackets updated

    refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (https://momp.gov.af/sites/default/files/2019-03/Income_Tax_Law.pdf, https://pajhwok.com/2026/07/12/finance-ministry-unveils-new-tax-relief-measures-in-4-areas/)

  13. Tax profile Zimbabwe

    • Income tax brackets updated

  14. Tax profile Yemen

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source

  15. Tax profile British Virgin Islands

    • Income tax brackets updated

    Refreshed for 2026 — verified date, social security rates and cap, payroll bracket, treaty count 1, IRD URL, sources and prose (https://www.vissb.vg/contributions/) (https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2025/dttl-tax-britishvirginislandshighlights-2025.pdf) Source

  16. Tax profile Venezuela

    • Income tax brackets updated

    Full refresh: verification date and data year 2026, PIT/CIT/social brackets, UT VES 43, treaty count 33, CFC rules no, wealth tax yes, WHT interest 4.95%, IVSS cap and employer rate, sources and notes (https://taxsummaries.pwc.com/venezuela) Source

  17. Tax profile Uzbekistan

    • Income tax brackets updated

    refreshed for 2026 — brackets, WHT, social tax, CFC flag, filing dates, treaty count 55, sources, prose; IT Park benefits wording fixed.

  18. Tax profile Tuvalu

    • Income tax brackets updated

    Full refresh from Income Tax Act, 2021 regulations, TRCS, TNPF, International Companies Act: territorial system, brackets, WHT, TNPF, authority, filing, treaty count 2, international-company regime (https://tuvalu-legislation.tv/cms/images/LEGISLATION/PRINCIPAL/1992/1992-0005/1992-0005_2.pdf) Source

  19. Tax profile Tunisia

    • Income tax brackets updated

    Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income) Source

  20. Tax profile Turkmenistan

    • Income tax brackets updated

  21. Tax profile East Timor

    • Income tax brackets updated

    Refreshed from ATTL and Taxes and Duties Act 2008: worldwide tax system, brackets, WHT, social security, filing, authority URL, treaty count 1, sources (https://attl.gov.tl/annual-income-tax-return-guidelines/) Source

  22. Tax profile Tajikistan

    • Income tax brackets updated

    Full refresh from Tax Code translation and Grant Thornton: rates, brackets, WHT, social tax, residency 182 days, VAT 14%, filing April 1, treaty count 36, verified 2026-10-09.

  23. Tax profile Togo

    • Income tax brackets updated

    Refreshed from CGI/LPDF 2025, CNSS and ZFI law: brackets, WHT, social security, CGT 7%, participation exemption, ZFI regime, no fixed day-count residency threshold, filing 31 March, treaty count 10, OTR URL, sources (https://www.otr.tg/index.php/fr/documentation/sur-les-impots/code-general-des-impots.html) Source

  24. Tax profile Eswatini

    • Income tax brackets updated

    Full refresh — territorial system, ERS authority, July–June year, PIT brackets, CIT 25%, WHT, CGT flag, treaties 7, sources Source

  25. Tax profile Syria

    • Income tax brackets updated

    Full refresh from Legislative Decree 30/2023 and Law 24/2003: PIT brackets, CIT 20%, CGT 10%, social security, authority URL, no fixed day-count residency threshold, treaty count 30 Source

  26. Tax profile São Tomé and Príncipe

    • Income tax brackets updated

    Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source

  27. Tax profile South Sudan

    • Income tax brackets updated

  28. Tax profile Suriname

    • Income tax brackets updated

    Full refresh: brackets, data year 2026, verification date, authority URL, no fixed day-count residency threshold, WHT interest/royalty 0%, participation exemption, capital gains tax status, BTW name, sources Source

  29. Tax profile Somalia

    • Income tax brackets updated

    ITA 2025 refresh: worldwide tax system, PIT 18% brackets, CIT 15%, sales tax 5%, WHT, PTR regime, authority URL, residency 183 days, filing March 31, treaty count 1 Source

  30. Tax profile Senegal

    • Income tax brackets updated

    Refreshed from DGID CGI 2025 synoptic and PwC Senegal chapters: PIT brackets and 43% top rate, WHT and IPRES rates, tax authority URL, residency and filing notes, treaty count 25 (https://www.dgid.sn/loi-reglement) Source

  31. Tax profile San Marino

    • Income tax brackets updated

    2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source

  32. Tax profile Sierra Leone

    • Income tax brackets updated

    Full refresh: brackets, WHT/CGT/NASSIT, CIT 30%, authority URL, filing deadline, residency 182 days, treaty count 4, sources and notes (http://webtestcms.nra.gov.sl/uploads/The_Finance_Act_2026_121df05d9b.pdf) Source

  33. Tax profile Saint Helena

    • Income tax brackets updated

    Refreshed from official SHG income tax materials and Income Tax Ordinance 2012: territorial system, 31% top PIT, April–March tax year, brackets, CGT/dividend/interest rates, Income Tax Office URL, filing deadlines, treaty count 0 Source

  34. Tax profile Sudan

    • Income tax brackets updated

  35. Tax profile Seychelles

    • Income tax brackets updated

  36. Tax profile Solomon Islands

    • Income tax brackets updated

    Full refresh from IRD 2026 web guidance: brackets, WHT, goods tax, residency, tax authority URL, verification date, data year 2026, treaty count 2 (https://www.ird.gov.sb/income-tax/) (https://www.ird.gov.sb/withholding-tax/).

  37. Tax profile Palau

    • Income tax brackets updated

  38. Tax profile Palestine

    • Income tax brackets updated

    Refreshed for 2026 — brackets, sources, MoF URL, WHT, treaties, capital gains, filing deadline, residency prose (https://taxsummaries.pwc.com/palestinian-territories) (https://www.pmof.ps/).

  39. Tax profile Puerto Rico

    • Income tax brackets updated

  40. Tax profile Saint Pierre and Miquelon

    • Income tax brackets updated

    Full refresh from CT délib. 232/2025, DSF, CLI, CPS, and France–SPM convention — corrected top PIT 45→55, CIT 25→23, added brackets, WHT, CGT, social security, filing, authority URL, sources (https://jo-spm.fr/doc_jo/DELIB2025-0232.pdf) (https://www.services-fiscaux975.fr/fr/38.html).

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