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.
Tax profile Mali
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
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
Tax profile Madagascar
Tax profile Saint Martin
Tax profile Moldova
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
Tax profile Morocco
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).
Tax profile Libya
Tax profile Lesotho
Tax profile Sri Lanka
Tax profile Kazakhstan
Tax profile Comoros
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
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 Kyrgyzstan
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 Iran
Tax profile Iraq
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).
Tax profile Equatorial Guinea
Refreshed for Ley 1/2024 — PIT/CIT 35%→25%, brackets, WHT, social security, official ministry URL, sources (https://taxsummaries.pwc.com/equatorial-guinea, https://www.guineaecuatorialpress.com/noticias/presentacion_oficial_de_la_nueva_ley_general_tributaria_de_guinea_ecuatorial).
Tax profile Gibraltar
Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.
Tax profile Micronesia
Refreshed from FSM Code Title 54 and DoFA corporate-tax chapter; added PIT/GRT brackets, sources, prose sections; corrected national VAT and CIT headline (https://www.fsmlaw.org/fsm/code/title54/T54_Ch01_SubChpII_2014.html) Source
Tax profile Falkland Islands
Tax profile Ethiopia
Refreshed from PwC (Jul 2026 review), MOR portal, and Proclamation 1395/2025: brackets, WHT, CGT, pension, residency wording, treaty count 24, tax authority URL, data year 2026, verified on 2026-10-09 (https://taxsummaries.pwc.com/ethiopia).
Tax profile Cape Verde
Tax profile Cook Islands
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
Tax profile Ivory Coast
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).
Tax profile Congo
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)
Tax profile Central African Republic
Tax profile Democratic Republic of the Congo
Tax profile Botswana
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)
Tax profile Bhutan
Tax profile Bonaire
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).
Tax profile Benin
Tax profile American Samoa
Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)
Tax profile Angola
Tax profile Afghanistan
refreshed rates for July 2026 MoF relief, WHT, brackets, fiscal year, filing deadline and sources (https://momp.gov.af/sites/default/files/2019-03/Income_Tax_Law.pdf, https://pajhwok.com/2026/07/12/finance-ministry-unveils-new-tax-relief-measures-in-4-areas/)
Tax profile Zimbabwe
Tax profile Yemen
Full refresh: verification date and data year 2026, worldwide tax system, authority URL, brackets, WHT, social security, capital gains tax status, treaty count 10, sources and notes (https://tax.gov.ye/forms/) (https://www.wto.org/english/thewto_e/acc_e/yem_e/WTACCYEM18A1_LEG_6.pdf) Source
Tax profile British Virgin Islands
Refreshed for 2026 — verified date, social security rates and cap, payroll bracket, treaty count 1, IRD URL, sources and prose (https://www.vissb.vg/contributions/) (https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2025/dttl-tax-britishvirginislandshighlights-2025.pdf) Source
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