Changelog

Tax profile New Caledonia

• Tax system Territorial ⁠Worldwide

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 system Worldwide ⁠Territorial
• Corporate tax rate 28 ⁠31
• Tax residency threshold (days) 183 ⁠none
• Income tax brackets updated

Tax profile Mozambique

• Capital gains tax rate none ⁠32
• Tax residency threshold (days) 183 ⁠none
• Income tax brackets updated

Tax profile Malaysia

• Capital gains tax rate 10 ⁠30
• Income tax brackets updated

Tax profile Mexico

• Income tax brackets updated

Tax profile Malawi

• Top income tax rate 30 ⁠40
• Corporate tax rate 30 ⁠40
• VAT/GST rate 16.5 ⁠17.5
• 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

Tax profile Maldives

• Income tax brackets updated

Tax profile Mauritius

• Tax system Worldwide ⁠Remittance
• Income tax brackets updated
• Special tax regimes updated

Tax profile Malta

• Income tax brackets updated
• Special tax regimes updated

2026 refresh: PIT bands, data year, social cap, treaty count, regimes (RP, NRP, highly skilled), sources and notes (https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income, https://mtca.gov.mt/personal-tax/fss/social-security-contribution-rates/class-1---social-security-contribution-rates/2026)

Tax profile Montserrat

• Top income tax rate 30 ⁠40
• Income tax brackets updated

Tax profile Mauritania

• Top income tax rate 33 ⁠40
• Tax residency threshold (days) 183 ⁠none
• Income tax brackets updated

Tax profile Martinique

• Capital gains tax rate 30 ⁠31.4
• Income tax brackets updated

Tax profile Northern Mariana Islands

• Capital gains tax rate none ⁠20
• Income tax brackets updated

2026 refresh: NMTIT brackets, rebate and Chapter 2/BGRT notes, FICA, filing dates, sources, tax authority URL, data year 2026, verified 2026-10-09 (https://cnmilaw.org/pdf/cmc_section/T4/1701.pdf) (https://www.finance.gov.mp/division-forms/revenue-taxation/2023/2023-1040-cm.pdf) Source

Tax profile Macau

• Tax residency threshold (days) 183 ⁠none
• 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)

Tax profile Mongolia

• Top income tax rate 25 ⁠20
• Income tax brackets updated

Tax profile Myanmar

• Income tax brackets updated

Tax profile Mali

• Top income tax rate 30 ⁠37
• Capital gains tax rate none ⁠7
• 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).

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

Tax profile Marshall Islands

• Income tax brackets updated