Tax profile Marshall Islands
- Corporate tax rate 3 16
- VAT/GST rate none 12
- Tax residency threshold (days) none 183
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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Tax profile Madagascar
- Top income tax rate 20 25
- Capital gains tax rate none 20
- Tax residency threshold (days) 183 none
- Income tax brackets updated
- Special tax regimes updated
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Tax profile Saint Martin
- Top income tax rate 40 41
- VAT/GST rate none 4
- Tax residency threshold (days) 183 none
- Income tax brackets updated
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Tax profile Montenegro
- Income tax brackets updated
- Special tax regimes updated
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Tax profile Moldova
- Income tax brackets updated
- Special tax regimes 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
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Tax profile Monaco
- Income tax brackets updated
2026 refresh: verification date, data year, filing deadline April 1, treaty count 11 → 13, corporate bracket, sources and notes (https://monentreprise.gouv.mc/en/themes/accounting-obligations-and-tax/tax/other-taxes-and-duties/corporate-income-tax) Source
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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).
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Tax profile Libya
- Top income tax rate 20 10
- Capital gains tax rate none 10
- Income tax brackets updated
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Tax profile Latvia
- Capital gains tax rate 20 25.5
- Income tax brackets updated
Refreshed 2026 rates: data year, verification date, effective top income tax rate 36%, capital gains tax 25.5%, annual social security cap EUR 105,300, WHT 0%, treaty count 64, exit tax yes, brackets and sources updated (https://www.vid.gov.lv/en/personal-income-tax-rates, https://taxsummaries.pwc.com/latvia).
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Tax profile Luxembourg
- Corporate tax rate 17 16
- Capital gains tax rate 21 22.89
- Income tax brackets updated
- Special tax regimes updated
Refreshed LU tax profile for 2026 — brackets, CIT, social security, filing, impatriate regime, exit tax, treaties Source
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Tax profile Lithuania
- Income tax brackets updated
- Special tax regimes updated
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Tax profile Lesotho
- Top income tax rate 35 30
- Income tax brackets updated
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Tax profile Sri Lanka
- Capital gains tax rate 10 15
- Income tax brackets updated
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Tax profile Liechtenstein
- Top income tax rate 24 8
- Income tax brackets updated
- Special tax regimes updated
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Tax profile Saint Lucia
- Income tax brackets updated
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Tax profile Lebanon
- Capital gains tax rate 10 15
- Income tax brackets updated
78,001–78,017 of 78,629