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 Iraq
Full refresh — brackets, authority URL, residency, WHT, social security, inheritance, filing, sources; corrected residency threshold; data year 2026; verified on 2026-10-09 (https://taxsummaries.pwc.com/iraq/individual/residence).
Tax profile Equatorial Guinea
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Tax profile Gibraltar
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
Tax profile Micronesia
Refreshed from FSM Code Title 54 and DoFA corporate-tax chapter; added PIT/GRT brackets, sources, prose sections; corrected national VAT and CIT headline (https://www.fsmlaw.org/fsm/code/title54/T54_Ch01_SubChpII_2014.html) Source
Tax profile Falkland Islands
Tax profile Ethiopia
Refreshed from PwC (Jul 2026 review), MOR portal, and Proclamation 1395/2025: brackets, WHT, CGT, pension, residency wording, treaty count 24, tax authority URL, data year 2026, verified on 2026-10-09 (https://taxsummaries.pwc.com/ethiopia).
Tax profile Cape Verde
Tax profile Cook Islands
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
Tax profile Ivory Coast
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).
Tax profile Congo
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)
Tax profile Central African Republic
Tax profile Democratic Republic of the Congo
Tax profile Botswana
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)
Tax profile Bhutan
Tax profile Bonaire
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).
Tax profile Benin
Tax profile American Samoa
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)
Tax profile Angola
Tax profile Afghanistan
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/)
Residency program Mauritius Premium Visa Removed
Residency program Uae Startup Visa Removed
Residency program South Africa Retired Persons Visa
processing minimum set to 28 days from the Washington four-week long-term time. No national maximum is published (https://www.saembassy.org/wp-content/uploads/2026/04/Retired-Persons-Visa-updated-as-of-2-Apr-2026-1.pdf).
Residency program Rentista and Pensioner Residence
switched the sources to the permanent-residence checklist, the online application guide and Decree 394/009, and described the three-year absence rule (https://www.impo.com.uy/bases/decretos/394-2009).
Residency program Gold Card Program
recorded basic English for naturalization (https://www.uscis.gov/citizenship/learn-about-citizenship/citizenship-and-naturalization/i-am-a-lawful-permanent-resident-of-5-years).
Residency program EB-5 Investor Visa
added basic English as the naturalization language requirement (https://www.uscis.gov/citizenship/learn-about-citizenship/citizenship-and-naturalization/i-am-a-lawful-permanent-resident-of-5-years).
Residency program Taiwan Employment Gold Card
health examination marked required, with Hong Kong and Macau exempt. Professional experience marked not universal. Processing range removed because 30 working days excludes passport inspection and the office says the whole process can exceed 60 business days Source
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