Changelog

Tax profile Laos

• VAT/GST rate 7 ⁠10
• Income tax brackets updated

Full refresh: VAT 10%, WHT and NSSF rates, annual PIT brackets, filing March 31, sources and notes (https://taxsummaries.pwc.com/lao-pdr) Source

Tax profile Kazakhstan

• Capital gains tax rate 10 ⁠15
• Income tax brackets updated

Tax profile Cayman Islands

• Income tax brackets updated

Refreshed for 2026 — verified date, data year, DITC authority, pension cap CI$87,000, UK treaty count 1, stamp duty tier, corrected Pillar Two note; added pension bracket and sources (PwC, DITC, DLP, HMRC, legislation).

Tax profile Kuwait

• Income tax brackets updated

Tax profile South Korea

• Income tax brackets updated
• Special tax regimes updated

Tax profile North Korea

• Top income tax rate 0 ⁠30
• Capital gains tax rate 0 ⁠25
• Tax residency threshold (days) none ⁠365
• Income tax brackets updated

Tax profile Saint Kitts and Nevis

• Income tax brackets updated

Full refresh — verification date, data year 2026, authority URL, WHT 15%, social cap 78,000, treaty count 21, sources and descriptions (https://www.sknird.com/corporate-income-tax/) Source

Tax profile Comoros

• Corporate tax rate 50 ⁠35
• Tax residency threshold (days) 183 ⁠none
• 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).

Tax profile Kiribati

• Top income tax rate 35 ⁠30
• VAT/GST rate none ⁠12.5
• Tax residency threshold (days) none ⁠183
• Income tax brackets updated
• Special tax regimes 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).

Tax profile Cambodia

• Income tax brackets updated

Refreshed for 2026 — verification date, data year, NSSF rates, residency description, CGT implementation dates, sources, bracket year and source (https://taxsummaries.pwc.com/cambodia/individual/taxes-on-personal-income) Source

Tax profile Kyrgyzstan

• Income tax brackets updated
• Special tax regimes 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

Tax profile Kenya

• Income tax brackets updated
• Special tax regimes updated

Tax profile Japan

• Income tax brackets updated

Tax profile Jordan

• Income tax brackets updated

Tax profile Jamaica

• Income tax brackets updated

Refreshed for 2026 — data year, verification date, PIT brackets with 0% threshold JMD 1,876,614, sources, residency and filing descriptions, notes Source

Tax profile Jersey

• Income tax brackets updated
• Special tax regimes updated

Tax profile Italy

• Income tax brackets updated
• Special tax regimes updated

verification date 2026-05-03 → 2026-10-09; refreshed source retrieval dates

Tax profile Iceland

• Top income tax rate 46.2 ⁠46.29
• Income tax brackets updated

Refreshed to 2026 — brackets, top PIT, WHT, personal tax credit, treaty count, sources and verification date Source

Tax profile Iran

• Top income tax rate 35 ⁠30
• Tax residency threshold (days) 183 ⁠none
• Income tax brackets updated
• Special tax regimes updated

Tax profile Iraq

• Income tax brackets updated

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).