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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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  1. Tax profile Marshall Islands

    • Income tax brackets updated

  2. Tax profile Madagascar

    • Income tax brackets updated

  3. Tax profile Saint Martin

    • Income tax brackets updated

  4. Tax profile Moldova

    • Income tax brackets 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

  5. 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).

  6. Tax profile Libya

    • Income tax brackets updated

  7. Tax profile Lesotho

    • Income tax brackets updated

  8. Tax profile Liberia

    • Income tax brackets updated

    Full refresh: brackets, WHT, social security, filing deadline, LRA URL, GST 13%, treaty count 1, residency notes (https://taxsummaries.pwc.com/republic-of-liberia) Source

  9. Tax profile Sri Lanka

    • Income tax brackets updated

  10. Tax profile Kazakhstan

    • Income tax brackets updated

  11. Tax profile Comoros

    • 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).

  12. Tax profile Kiribati

    • Income tax brackets 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).

  13. Tax profile Kyrgyzstan

    • Income tax brackets 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

  14. Tax profile Iran

    • Income tax brackets updated

  15. 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).

  16. Tax profile Equatorial Guinea

    • Income tax brackets updated

    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).

  17. Tax profile Gibraltar

    • Income tax brackets updated

    Full refresh — rates, brackets, regimes, CFC flag, social insurance, filing deadline, official ITO URL, sources, and treaty count correction.

  18. Tax profile Micronesia

    • Income tax brackets updated

    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

  19. Tax profile Falkland Islands

    • Income tax brackets updated

  20. Tax profile Ethiopia

    • Income tax brackets updated

    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).

  21. Tax profile Djibouti

    • Income tax brackets updated

    Full refresh — brackets, CNSS, WHT, TVA 10→7%, treaty count 3→0, free-zone/investment regimes, sources and descriptions Source

  22. Tax profile Cape Verde

    • Income tax brackets updated

  23. 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

  24. Tax profile Ivory Coast

    • 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).

  25. Tax profile Congo

    • 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)

  26. Tax profile Central African Republic

    • Income tax brackets updated

  27. Tax profile Democratic Republic of the Congo

    • Income tax brackets updated

  28. Tax profile Botswana

    • Income tax brackets 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)

  29. Tax profile Bhutan

    • Income tax brackets updated

  30. Tax profile Bonaire

    • 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).

  31. Tax profile Benin

    • Income tax brackets updated

  32. Tax profile American Samoa

    • Income tax brackets updated

    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)

  33. Tax profile Angola

    • Income tax brackets updated

  34. Tax profile Afghanistan

    • Income tax brackets updated

    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/)

  35. City guide Provița de Jos Added

    fix pass after the batch's independent check: drinking water now opens with the country line from the Romania prep before the local well warning (https://en.wikivoyage.org/wiki/Romania); the broadband price is stated as Digi's own 8.25 euro month figure instead of a converted lei amount (https://www.digi.ro/servicii/internet/internet-fix/fiberlink-1000); the hotel entry gained its street address (https://hoteloscarcampina.ro/contact/); the gym entry gained its 250 lei monthly price and cites the gym's contact page for address and hours (https://nova-fit.ro/contact); the vegetarian and international-cuisine entries were re-anchored on the restaurant's own menu pages with prices, dropping the Lebanese and Chinese claims a delivery shell did not show (https://test.bonappetitcampina.ro/?page_id=1005); the exchange-rate citation switched to the prep's daily ECB feed (https://www.ecb.europa.eu/stats/eurofxref/eurofxref-daily.xml).

  36. City guide Vicchio Added

    fix pass (full depth): aligned Currency & Banking, Tap Water, SIM Card, Corporate Tax, Tax System, Controlled Foreign Company (CFC) Rules and Attractive Tax System for Digital Nomads with the Italy prep, tax profile and comparison cities; corrected Accommodation to the visible apartment rent; marked Best Coworking Space, Affordable Shopping Spots, Museums & Art Venues, Gyms & Fitness Centers, Studio Purchase Price (City Center), Studio Purchase Price (Outside City), 1-Bedroom Purchase Price (City Center), 1-Bedroom Purchase Price (Outside City), 2-Bedroom Purchase Price (City Center), 2-Bedroom Purchase Price (Outside City) and Property Transaction Tax as not reconfirmed where addresses, opening hours or prices were inaccessible or absent; recorded the historical SIM offer redirect, corrected the RealAdvisor source description and updated research attribution and verification date (https://realadvisor.it/it/mercato-immobiliare/comune-vicchio-it, https://www.iliad.it/offerte-iliad-mobile.html, https://taxsummaries.pwc.com/italy/corporate/taxes-on-corporate-income).

  37. City guide Tursi Added

    fix pass; standardized Tap Water, Power, SIM Card, Cashless Friendly, Corporate Tax, Dividend Withholding Tax, Tax System, Highest Income Tax Bracket, Property Tax, Property Transaction Tax and Attractive Tax System for Digital Nomads against the country prep and comparison cities; corrected Best Hospital switchboard and booking-office labels; flagged unverified details for Best Coworking Space, Best Area to Stay for Digital Nomads, Accommodation, Studio Purchase Price (City Center), Studio Purchase Price (Outside City), 1-Bedroom Purchase Price (City Center), 1-Bedroom Purchase Price (Outside City), 2-Bedroom Purchase Price (City Center), 2-Bedroom Purchase Price (Outside City), Public Transport Passes, Best Beach Nearby, Main Train/Transit Hub, Must-See Landmarks, Affordable Shopping Spots, Local Markets and Parcel Delivery Service; updated research attribution and date (https://www.comune.tursi.mt.it/schedaluogo/76; https://taxsummaries.pwc.com/italy/individual/taxes-on-personal-income; https://en.wikivoyage.org/wiki/Italy)

  38. City guide Santa Croce Camerina Added

    fix pass aligned Tap Water, SIM Card, Cashless Friendly, Tax System and Attractive Tax System for Digital Nomads with the Italy country prep and comparison cities; marked Best Taxi/Ride App and Banking for Expats as not verified for unsupported tariff and account-opening claims; documented the SIM Card availability limitation; confirmed library, market, restaurant and Conad addresses, hours and prices without changing those items; corrected research attribution and verification date.

  39. City guide Putignano Added

    fix pass after the batch check. Tap water, power sockets, card and tipping habits, dividend withholding, the foreign-company rule and the inbound-worker tax break now read as in the other researched Italian cities, and the SIM card line moved to the GIGA 200 plan iliad sells from 29 October. The cafe, local dish, dessert and wine prices now cite the printed menu; the coworking line adds weekday opening hours; the hospital line carries the emergency department's own address from the health authority guide; the park office address cites the park contacts page; and both airline lines cite the Bari airport article instead of the airport company's bot-checked homepage.

  40. City guide Orte Added

    fix pass after the batch check; researcher corrected to the model of this run, and the exchange-rate note, SIM card tier, accommodation, budget accommodation, short-term stays, taxi tariff, airport rail timing, regional travel timing, local dish, vegan options, desserts, wine prices, street food and international fast-food lines, and the purchase-price index period were re-checked and updated against re-opened pages (iliad, Da Lucio and Trattoria menus, CaseInVenditaInAffitto, CasaLens, Hotelmix, InItalia, Viterbo taxi tariff, Metro Italia FL1, ECB)

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