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.
Tax profile East Timor
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
Tax profile Tajikistan
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.
Tax profile Togo
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
Tax profile São Tomé and Príncipe
Full refresh: worldwide system, PIT 25% brackets, WHT, social security, IVA naming, treaty count 1, sources Source
Tax profile South Sudan
Tax profile San Marino
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
Tax profile Sierra Leone
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
Tax profile Saint Helena
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
Tax profile Sudan
Tax profile Seychelles
Tax profile Solomon Islands
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/).
Tax profile Palau
Tax profile Palestine
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/).
Tax profile Puerto Rico
Tax profile Saint Pierre and Miquelon
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).
Tax profile Pakistan
Tax profile Papua New Guinea
Tax profile French Polynesia
Tax profile Niue
Tax profile Nepal
Refreshed for Finance Act 2083 / FY 2083/84 — PIT slabs, top rates 27%/29%, brackets, WHT, SSF, fiscal year, filing deadlines, sources; Mauritius treaty termination (https://ird.gov.np/content/13609/tax-rate-for-natural-persons-for-the/) (https://www.pradhanlaw.com/file-upload/files/P&A%20Client%20Briefing%20-%20Income%20Tax%20Rates%202083-84%20(2026-27%20AD).pdf)
Tax profile Niger
Refreshed from CGI and cross-checks: ITS brackets, WHT, CNSS, TVA, residency, sources, data year 2026, verified 2026-10-09 (https://niger.eregulations.org/media/code%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts.pdf) (https://www.pwc.co.za/en/publications/vat-in-africa/niger-overview.html) Source
Tax profile New Caledonia
Refreshed from Code des impôts, DSF notice and PwC: worldwide tax system, no fixed day-count residency threshold, brackets, WHT, filing, which taxes and rules apply, sources (https://juridoc.gouv.nc/juridoc/jdcodes.nsf/0/050372C3F3A0E7D14B257567007545A1/$File/Code_des_impots_Nouvelle-Caledonie_ChG_14-01-2026.pdf?OpenElement=) Source
Tax profile Namibia
Tax profile Mozambique
Tax profile Malawi
Refreshed 2026 rates, brackets, WHT, pension, VAT, sources and prose from MRA and Taxation Act amendments (https://www.mra.mw/admin/storage/download_files/1774423425_NEW%20TAX%20MEASURES%20UNDER%20AMENDED%20TAXATION%20AND%20VALUE%20ADDED%20TAX%20LAWS%20%20March%202026.pdf) Source
Tax profile Maldives
Tax profile Mauritania
Tax profile Macau
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)
Tax profile Mongolia
Tax profile Mali
Full refresh from DGI CGI: PIT 37% and ITS brackets, WHT/IRVM, CGT 7%, TVA, residency, filing, INPS cross-check, tax authority URL, sources; data year 2026; verified 2026-10-09 (https://www.dgi.gouv.ml/CGI/) (https://www.dgi.gouv.ml/les-conventions-internationales/) (https://www.pwc.co.za/en/publications/vat-in-africa/mali-overview.html).
Tax profile North Macedonia
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (https://www.ujp.gov.mk/en/vodic/category/641) Source
Tax profile Marshall Islands
Tax profile Madagascar
Tax profile Saint Martin
Tax profile Moldova
2026 refresh: verification date and data year 2026, filing deadline April 25 → April 30, treaty count 46 → 50, wealth tax yes at 0.8%, employee social security 0% → 9%, brackets, sources, regimes and notes (https://taxsummaries.pwc.com/moldova/individual/tax-administration) Source
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