Tax profile Chile
- Income tax brackets updated
- Special tax regimes updated
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 Cook Islands
- Income tax brackets updated
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
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Tax profile Ivory Coast
- Top income tax rate 36 32
- Capital gains tax rate none 17
- Income tax brackets updated
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).
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Tax profile Switzerland
- Income tax brackets updated
- Special tax regimes updated
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Tax profile Congo
- Top income tax rate 40 30
- Corporate tax rate 30 28
- Income tax brackets updated
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)
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Tax profile Central African Republic
- Top income tax rate 50 40
- Tax residency threshold (days) 183 none
- Income tax brackets updated
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Tax profile Democratic Republic of the Congo
- Top income tax rate 30 40
- Capital gains tax rate none 20
- Income tax brackets updated
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Tax profile Belize
- Corporate tax rate 25 0
- Income tax brackets updated
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Tax profile Belarus
- Top income tax rate 25 30
- Corporate tax rate 18 20
- Income tax brackets updated
- Special tax regimes updated
Refreshed 2026 rates, brackets, CIT 20%, HTP regime, treaty count 73, sources and prose (https://nalog.gov.by/news/34207/, https://nalog.gov.by/actual/taxes2024/corporate_taxes_2024/nalog_na_pribyl/)
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Tax profile Botswana
- Tax system Worldwide Territorial
- Top income tax rate 25 27.5
- Corporate tax rate 22 24.5
- Capital gains tax rate none 25
- Income tax brackets updated
- Special tax regimes updated
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)
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Tax profile Bhutan
- Top income tax rate 25 30
- Corporate tax rate 25 22
- Income tax brackets updated
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Tax profile Brazil
- Income tax brackets updated
Refreshed for 2026 — verification date, data year, PIT bracket floors, dividend withholding rate, annual social security cap, treaty count, sources and descriptions (https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/tabelas/2026) (https://www.gov.br/previdencia/pt-br/assuntos/rpps/documentos/PortariaInterministerialMPSMF13de9dejaneirode2026.pdf) (https://www.gov.br/fazenda/pt-br/assuntos/noticias/2026/agosto/receita-federal-orienta-sobre-recolhimento-do-imposto-retido-na-fonte-sobre-lucros-e-dividendos) Source
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Tax profile Bonaire
- Top income tax rate 35.4 38.4
- Corporate tax rate 25.8 7.5
- Tax residency threshold (days) 183 none
- Income tax brackets updated
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).
78,201–78,215 of 78,629