Changelog

Tax profile Syria

• Top income tax rate 22 ⁠25

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

Tax profile Sint Maarten

• Corporate tax rate 30 ⁠34.5
• Tax residency threshold (days) 183 ⁠none
• Income tax brackets updated
• Special tax regimes updated

Tax profile El Salvador

• Income tax brackets updated

Refreshed for 2026 — corrected AFP employer rate, added reduced CIT bracket, updated PIT bracket metadata and sources, clarified residency and tax-system prose (https://taxsummaries.pwc.com/el-salvador; D.L. 293 PDF).

Tax profile São Tomé and Príncipe

• Tax system Territorial ⁠Worldwide
• Top income tax rate 15 ⁠25
• Income tax brackets updated

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

Tax profile South Sudan

• Tax system Territorial ⁠Worldwide
• Corporate tax rate 25 ⁠30
• Income tax brackets updated

Tax profile Suriname

• Capital gains tax rate none ⁠38
• Tax residency threshold (days) 183 ⁠none
• 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

Tax profile Somalia

• Tax system Territorial ⁠Worldwide
• Top income tax rate 0 ⁠18
• Corporate tax rate 10 ⁠15
• Capital gains tax rate none ⁠15
• Tax residency threshold (days) none ⁠183
• Income tax brackets updated
• Special tax regimes 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

Tax profile Senegal

• Top income tax rate 40 ⁠43
• Tax residency threshold (days) 183 ⁠none
• 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

Tax profile San Marino

• Corporate tax rate 17 ⁠18
• Capital gains tax rate none ⁠10
• Income tax brackets updated
• Special tax regimes 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

Tax profile Sierra Leone

• Capital gains tax rate none ⁠25
• Tax residency threshold (days) 183 ⁠182
• 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

Tax profile Slovakia

• Corporate tax rate 21 ⁠24
• Income tax brackets updated

Tax profile Slovenia

• Income tax brackets updated

refreshed for tax year 2026: PIT brackets/rates, data year, verification date, filing deadline, inheritance headline, exit tax status, treaty count, sources and notes (https://www.uradni-list.si/glasilo-uradni-list-rs/vsebina/2025-01-3538/, https://taxsummaries.pwc.com/slovenia/individual/taxes-on-personal-income)

Tax profile Saint Helena

• Tax system Worldwide ⁠Territorial
• Top income tax rate 25 ⁠31
• Capital gains tax rate none ⁠10
• 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

Tax profile Singapore

• Income tax brackets updated