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Changelog

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 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

  2. 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

  3. 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

  4. Tax profile Sudan

    • Income tax brackets updated

  5. Tax profile Seychelles

    • Income tax brackets updated

  6. 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/).

  7. Tax profile Palau

    • Income tax brackets updated

  8. 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/).

  9. Tax profile Puerto Rico

    • Income tax brackets updated

  10. 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).

  11. Tax profile Pakistan

    • Income tax brackets updated

  12. Tax profile Papua New Guinea

    • Income tax brackets updated

  13. Tax profile French Polynesia

    • Income tax brackets updated

  14. Tax profile Niue

    • Income tax brackets updated

  15. Tax profile Nepal

    • Income tax brackets updated

    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)

  16. Tax profile Niger

    • Income tax brackets updated

    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

  17. Tax profile New Caledonia

    • Income tax brackets updated

    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

  18. Tax profile Namibia

    • Income tax brackets updated

  19. Tax profile Mozambique

    • Income tax brackets updated

  20. Tax profile Malawi

    • Income tax brackets updated

    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

  21. Tax profile Maldives

    • Income tax brackets updated

  22. Tax profile Mauritania

    • Income tax brackets updated

  23. Tax profile Macau

    • Income tax brackets updated

    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)

  24. Tax profile Mongolia

    • Income tax brackets updated

  25. Tax profile Mali

    • Income tax brackets updated

    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).

  26. Tax profile North Macedonia

    • Income tax brackets updated

    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

  27. Tax profile Marshall Islands

    • Income tax brackets updated

  28. Tax profile Madagascar

    • Income tax brackets updated

  29. Tax profile Saint Martin

    • Income tax brackets updated

  30. Tax profile Moldova

    • Income tax brackets updated

    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

  31. Tax profile Morocco

    • Income tax brackets updated

    2026 refresh: verification date and data year 2026, dividend withholding 15% → 11.25%, employer social security 16.98% → 21.09%, treaty count 58 → 67, corporate brackets, PIT amounts in USD, sources and notes (https://taxsummaries.pwc.com/morocco) (https://www.leconomiste.com/wp-content/uploads/2026/02/NOTE-CIRCULAIRE-DGI-LF-2026.pdf).

  32. Tax profile Libya

    • Income tax brackets updated

  33. Tax profile Lesotho

    • Income tax brackets updated

  34. Tax profile Liberia

    • Income tax brackets updated

    Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (https://taxsummaries.pwc.com/republic-of-liberia) Source

  35. Tax profile Sri Lanka

    • Income tax brackets updated

  36. Tax profile Kazakhstan

    • Income tax brackets updated

  37. Tax profile Comoros

    • Income tax brackets updated

    Full refresh from CGI 2023 (WTO annex) — CIT 35%, IRPP brackets, TC 10%, domicile-based residency, filing 31 March, treaty count 1 (https://www.wto.org/english/thewto_e/acc_e/com_e/WTACCCOM12_LEG_13.pdf).

  38. Tax profile Kiribati

    • Income tax brackets updated

    Full refresh from Tax Division 2023 returns, MFED WHT/VAT, and treaty lists — PIT 30%, CIT brackets, VAT 12.5%, WHT 30%, residency 183 days, treaty count 3 (https://tax.gov.ki/wp-content/uploads/2025/05/Individual-income-tax-return-and-instructions-2023.pdf) (https://mfed.gov.ki/sites/default/files/2025-06/International%20withholding%20tax%20on%2030_%20fact%20sheet.%20%281%29.pdf).

  39. Tax profile Kyrgyzstan

    • Income tax brackets updated

    Refreshed 2026 profile — verification date, brackets, WHT, social rates, filing deadline, treaty count 37, HTP regime, sources and descriptions (https://sti.gov.kg/section/0/%D0%BE%D0%B1%D1%89%D0%B8%D0%B9_%D0%BD%D0%B0%D0%BB%D0%BE%D0%B3%D0%BE%D0%B2%D1%8B%D0%B9_%D1%80%D0%B5%D0%B6%D0%B8%D0%BC) Source

  40. Tax profile Iran

    • Income tax brackets updated
76,881–76,920 of 78,707
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