Coming into force
Law on Foreigners amendments take effect: AMD 1,000,000 in accounts or 60-day turnover for entrepreneur-based temporary residence, AMD 2,000,000 charter capital for company shareholders (EY Armenia).
Source: ey.com (professional summary)
The digital nomad scheme ends on this date unless renewed.
Source: gov.me
Announced: the e-Residency state fee becomes a flat EUR 165.
Source: e-resident.gov.ee
Amendments to the Personal Income Tax Law (Official Gazette 80/2026) raise the non-taxable monthly salary amount to RSD 37,369 and let a lump-sum sole trader who loses lump-sum status opt for a personal salary; some articles apply from January 1, 2028.
Source: paragraf.rs (professional summary)
Scheduled end of the 0% rate for individual traders, the self-employed and entities with gross income up to ALL 14 million.
Source: tatime.gov.al
Changes in 2026
Moved from Annex I to Annex II of the EU list of non-cooperative jurisdictions (Council conclusions of October 9, 2026); Annex II pending a Global Forum in-depth review.
Source: data.consilium.europa.eu
PRSI Class S rises from 4.2% to 4.35%; self-assessed 2026 income is charged at a blended 4.2375%.
Source: gov.ie
First version of the scoring rules for The Nomad Tax Index 2026: a live score and an incorporate score, each out of 100, scored only on verified figures.
The government presented bill 25.796 to tax residents' foreign dividends, interest, royalties, rents and capital gains (active income stays territorial) and bill 25.797 to cut exemptions. Both are pending in the Legislative Assembly; rates and start date were not published in the report.
Source: delfino.cr
A new Qualified Investor residence decree (Executive Decree 17 of 2026) replaced Executive Decree 722 of 2020, adding a $300,000 new-build real estate tier and a $750,000 private bank deposit tier.
Source: icazalaw.com (professional summary)
The US and Romania Social Security (totalization) agreement entered into force, so a US citizen self-employed in Romania pays social contributions in one country, not both.
Source: ssa.gov
Ireland announced legislation giving journalists, researchers and some obliged entities access to the beneficial ownership register.
Source: pinsentmasons.com (professional summary)
The Premium Visa remittance rule (Income Tax Act section 73B) is extended to golden visa holders (Finance Act 2026, assented August 12, 2026).
Source: mra.mu
FinCEN final rule makes the exemption permanent for US-created companies, effective August 14, 2026.
Source: fincen.gov (professional summary)
Small Business Relief extended to tax periods ending on or before December 31, 2029, AED 3,000,000 revenue threshold unchanged (Ministerial Decision No. 131 of 2026).
Source: mof.gov.ae
Small Business Relief extended to tax periods ending on or before December 31, 2029, with the AED 3,000,000 revenue threshold unchanged (Ministerial Decision No. 131 of 2026). Qualifying Free Zone Persons and multinational groups stay excluded.
Source: mof.gov.ae
New Monotributo categories: the category K ceiling for annual gross income rose to ARS 126,610,838.75, with monthly payments of ARS 49,527.18 to ARS 1,614,446.04 for services.
Source: afip.gob.ar
The 2026 State Social Security Budget Act (State Gazette 68 of July 28, 2026) raised the minimum monthly insurable income for the self-insured from EUR 550.66 to EUR 620.20 and the maximum insurable income from EUR 2,111.64 to EUR 2,300.
Source: noi.bg
Delaware fee schedule revised. The LLC formation fee stays at $110 and a C-corporation incorporation starts at $109.
Source: corpfiles.delaware.gov
Minimum wage raised to EUR 1,568.67 a month (Decree 253/2026), which sets the passive residence income floor at EUR 56,472 a year.
Source: cass.ad
Band 1 flat-rate tax payment cut from CZK 9,984 to CZK 9,162 a month, retroactive to January 1, 2026; the minimum monthly social insurance base for a main activity is 35% of the average wage.
Source: financnisprava.gov.cz
A 35% band on chargeable income above MUR 12 million replaces the Fair Share Contribution, which now applies to the 2025-26 income year only (Finance Act 2026).
Source: mra.mu
Minimum gross wage raised from RON 4,050 to RON 4,325 a month, which lifts the fixed bases for self-employed pension and health contributions in later years.
Source: agerpres.ro (professional summary)
FATF found that Bulgaria has substantially completed its grey-list action plan; it stays on the list until an on-site assessment confirms the reforms.
Source: fatf-gafi.org
Law 30-26 also makes residents' foreign-source technical assistance income taxable, and technical assistance used in the country Dominican-source even when rendered from abroad.
Source: deloitte.com (professional summary)
Law 30-26 was promulgated. From fiscal year 2027 the personal exemption rises to DOP 480,000 and a 27% rate applies above DOP 4,800,000 (about $80,700); real estate gains of individuals are taxed at 10% immediately.
Source: dgii.gov.do
Delaware HB 400 signed: the LLC annual tax rises from $300 to $400, starting with tax year 2026, and several filing fees rise from August 1, 2026.
Source: corp.delaware.gov (professional summary)
Digital Nomad Program income floor rose to CZK 73,823 a month (1.5 times the average gross salary in Ministry of Labour announcement No. 44/2026 Coll.).
Source: ey.com (professional summary)
Constitutional Court ruling C-079 of 2026 struck down Emergency Decree 1474 of 2025 in full, including its lower 40,000 UVT wealth tax threshold for individuals; DIAN may not assess or collect taxes under it, and the Law 2277 threshold of 72,000 UVT applies.
Source: corteconstitucional.gov.co
Law No. 1509 exempts work for non-resident clients connected with their activity outside Georgia from the right-to-work rule, so an individual entrepreneur whose clients are all abroad does not need it.
Source: matsne.gov.ge
The Law on Labour Migration stops applying to a foreigner who works or renders services for a non-resident person in connection with that person's activity outside Georgia, so an individual entrepreneur with only foreign clients needs no right to work (Law No. 1509 of April 15, 2026, in force on publication).
Source: matsne.gov.ge
Dividend ordinary and upper rates rose by 2 points to 10.75% and 35.75%; the additional rate stays 39.35%.
Source: gov.uk
Basic allowance raised from HKD 132,000 to HKD 145,000 from 2026/27.
Source: ird.gov.hk
Business registration levy of HKD 150 applies again to certificates commencing from April 1, 2026, after 2 years at HKD 0; the 1-year certificate costs HKD 2,350.
Source: ird.gov.hk
Act 38-2026 (House Bill 505) sets a 4% rate on interest, dividends and post-move gains for Resident Individual Investor applicants from January 1, 2027, extends the program to 2055, cuts the non-residence look-back from 10 to 6 years and requires a home purchase within 2 years. Applications filed by December 31, 2026 keep 0% until 2035.
Source: aafaf.pr.gov
Foreigners without permanent residence need the right to work before paid work, including remote work for a local employer, or entrepreneurial activity in Georgia (Government Resolution No. 70 of February 20, 2026 and amendments to the labour migration and aliens laws).
Source: norway.mfa.gov.ge
Foreigners without permanent residence need the right to work for entrepreneurial activity in Georgia. It does not affect an LLC owned and run from abroad.
Source: norway.mfa.gov.ge
The property value that qualifies for the short-term residence permit rose from more than USD 100,000 to more than USD 150,000 (Law No 863 of June 26, 2025, in force March 1, 2026).
Source: matsne.gov.ge
Decree 159 of 2026 set the 2026 minimum wage transitionally at COP 1,750,905 after the Council of State suspended Decree 1469 of 2025 on February 12, 2026; it stays in force until the Council rules on the annulment case. Visa income floors are set in minimum wages.
Source: dapre.presidencia.gov.co
The EU removed Antigua and Barbuda from Annex II (cooperative jurisdictions with pending commitments) of its list of non-cooperative tax jurisdictions.
Source: taxation-customs.ec.europa.eu
Kept on Annex II of the EU list of non-cooperative jurisdictions at the February 2026 update.
Source: taxation-customs.ec.europa.eu
Montenegro remains on Annex II of the EU list of non-cooperative jurisdictions (pending commitments).
Source: taxation-customs.ec.europa.eu
Kept on Annex I of the EU list of non-cooperative jurisdictions at the February 2026 update.
Source: taxation-customs.ec.europa.eu
Removed from Annex II of the EU list of non-cooperative jurisdictions after meeting the exchange of information on request standard; Seychelles is now on neither annex.
Source: taxation-customs.ec.europa.eu
Law 2/2026 (Omnibus 2) in force: passive residence investment raised to EUR 1,000,000 (EUR 400,000 via the Housing Fund) and the EUR 50,000 payment to the Andorran Financial Authority made non-refundable.
Source: rtva.ad (professional summary)
The UMA rose to MXN 117.31 a day, which lifts every visa income and savings threshold expressed in UMA days.
Source: kpmg.com (professional summary)
Companies House fees rose: online incorporation from GBP 50 to GBP 100 and the online confirmation statement from GBP 34 to GBP 50.
Source: gov.uk (professional summary)
The 2026 INSS table set the social security ceiling at BRL 8,475.55 a month and the floor at BRL 1,621.00 (Portaria Interministerial MPS/MF 13).
Source: gov.br
Self-employed people pay a new 0.5% contribution to the Human Resources Development Authority fund on their weekly insurable income, on top of 16.6% social insurance and 4% GHS.
Source: mlsi.gov.cy
Minimum wage for social contributions raised to ALL 50,000 a month (from ALL 40,000) and the maximum to ALL 186,416.
Source: taxsummaries.pwc.com (professional summary)
Income tax thresholds are now indexed to CPI twice a year instead of once; for January to June 2026 the 35% band starts at ARS 60,750,914.
Source: taxsummaries.pwc.com (professional summary)
Personal income tax rates cut from 12.5% to 11.5% and from 28.5% to 27.5% from income year 2026, announced in the March 16, 2026 budget.
Source: bra.gov.bb
Bulgaria adopted the euro. State fees are now stated in euro (EUR 28.12 to register an EOOD online) and the minimum capital is EUR 1.
Source: registryagency.bg
The VAT registration threshold became EUR 51,130, measured per calendar year.
Source: nra.bg
Means-of-subsistence regulation amended (Official Gazette 3/26); the digital nomad income requirement is EUR 3,622.50 a month and the stay can last up to 18 months.
Source: mup.gov.hr (professional summary)
Corporate tax rose from 12.5% to 15% (Law 244(I)/2025). A Cyprus-incorporated company is now resident unless a tax treaty says otherwise.
Source: gov.cy
Special defence contribution on dividends cut from 17% to 5% for domiciled individuals (profits from 2026), deemed dividend distribution abolished for profits from 2026, SDC on rent abolished, and a paid non-dom extension of EUR 250,000 per 5-year period introduced.
Source: gov.cy
Special Defence Contribution on dividends to resident domiciled individuals cut from 17% to 5%, deemed dividend distribution ended for profits from 2026, and a new 5% charge on dividends to related companies in low-tax jurisdictions.
Source: gov.cy
Stamp duty abolished.
Source: taxsummaries.pwc.com (professional summary)
Tax reform in force: tax-free band raised to EUR 22,000 with new bands up to 35% above EUR 72,000; corporate tax raised from 12.5% to 15%; the 60-day rule no longer requires not being resident elsewhere; Cyprus-incorporated companies resident by default unless a treaty says otherwise.
Source: gov.cy
Basic exemption set at EUR 700 a month (EUR 8,400 a year) for everyone, no longer reduced as income rises.
Source: emta.ee
Foreign visitors must hold health and accident insurance for their whole stay (press reports; residence permit holders exempt).
Source: georgiatoday.ge
New income tax scale for wages, pensions and business income (9% to 44%, with a new 39% band from EUR 40,000 to EUR 60,000 and lower scales for families and people under 30), Law 5246/2025.
Source: taxsummaries.pwc.com (professional summary)
Flat-rate sole proprietors deduct 45% of revenue as costs instead of 40%, and the minimum social contribution tax base for sole proprietors is the minimum wage without the 112.5% multiplier.
Source: nav.gov.hu
Minimum wage HUF 322,800 and guaranteed minimum wage HUF 373,200 a month (Government Decree 426/2025), which set the flat-rate revenue limit at HUF 38,736,000 and the tax-free amount at HUF 1,936,800.
Source: nav.gov.hu
The small business VAT exemption threshold rose to HUF 20 million, with HUF 22 million scheduled for 2027.
Source: nav.gov.hu
SARP extended to arrivals up to December 31, 2030, with the earnings floor raised from EUR 100,000 to EUR 125,000 (Finance Act 2025).
Source: kpmg.com (professional summary)
The 2% USC band widened to EUR 28,700 (from EUR 27,382); the 3% band ends at EUR 70,044.
Source: revenue.ie
Budget Law 199/2025 cut the middle IRPEF rate from 35% to 33% on income from EUR 28,000 to EUR 50,000, with the benefit clawed back above EUR 200,000.
Source: agenziaentrate.gov.it
New-resident flat tax raised to EUR 300,000 a year (family members EUR 50,000) for people moving from 2026.
Source: taxsummaries.pwc.com (professional summary)
Minimum wage rose to EUR 920 a month, lifting the D8 digital nomad income floor to EUR 3,680 a month.
Source: dgert.gov.pt
Dividend tax raised from 10% to 16% for dividends distributed from 2026 (Law 141/2025); micro-enterprise regime limited to revenue up to EUR 100,000 at a single 1% rate.
Source: static.anaf.ro
Micro-enterprise revenue ceiling cut to EUR 100,000 with a single 1% rate, and dividend tax raised from 10% to 16%.
Source: static.anaf.ro
New Trade Register fees reported: RON 200 per registration request, RON 100 online.
Source: onrc.ro
Non-taxable monthly salary amount set at RSD 34,221 (Official Gazette 109/2025), to be indexed to consumer prices from 2027.
Source: paragraf.rs (professional summary)
Minimum wage of EUR 1,221 a month sets the telework visa floor at EUR 2,442 a month for a single applicant.
Source: exteriores.gob.es
Self-employed contribution brackets for 2026 kept at 2025 levels, with the maximum base raised to EUR 5,101.20 and the intergenerational equity rate at 0.9% (Royal Decree-Law 3/2026, Orden PJC/297/2026).
Source: boe.es
Law 20.446 of December 16, 2025 (published January 8, 2026) taxes all foreign capital income and gains of residents at 12%, attributes passive income of foreign entities to 5% beneficial owners, replaces the 2020 tax holiday with an 11-year impatriate regime for residents from 2026, and adds a fixed UI 1,875,000 option after the holiday.
Source: impo.com.uy
Changes in 2025
Law 73-A/2025 set the 2026 income tax table, starting at 12.5% up to EUR 8,342 with a top rate of 48% above EUR 86,634.
Source: info.portaldasfinancas.gov.pt
DIAN Resolution 000238 set the 2026 UVT at COP 52,374.
Source: dian.gov.co
Law 15.270 exempts monthly income up to BRL 5,000 from 2026, adds a minimum tax (IRPFM) rising to 10% on total annual income above BRL 600,000, and withholds 10% on dividends above BRL 50,000 a month from one Brazilian company.
Source: planalto.gov.br
Identity verification with Companies House became mandatory for new directors and persons with significant control, with a 12-month transition for existing ones.
Source: gov.uk (professional summary)
Companies can elect a final 15% tax without imputation (FITWI) in place of the refund system, for at least 5 years.
Source: taxsummaries.pwc.com (professional summary)
Ministerial Decision No. 229 of 2025 replaced the 2023 list of qualifying and excluded activities for Qualifying Free Zone Persons, with effect from June 1, 2023.
Source: mof.gov.ae
Standard VAT rate rose from 19% to 21%.
Source: taxsummaries.pwc.com (professional summary)
New general visa guidelines (DOF) set the solvency thresholds for temporary and permanent residence in UMA days: 680 days a month of income or 11,460 days of savings for temporary residence.
Source: consulmex.sre.gob.mx
New Companies Registration Office fee regulations: incorporation EUR 50 and the annual return EUR 20, both online only, with paper filing no longer priced.
Source: irishstatutebook.ie
Fees gazetted for requests to inspect the register of beneficial ownership ($75), with free objections and $50 applications for an exemption from disclosure.
Source: laws.gov.vg
Standard VAT rate rose from 22% to 24%.
Source: e-resident.gov.ee
New bands of 0% up to MUR 500,000, 10% on the next MUR 500,000 and 20% above, plus a 15% Fair Share Contribution on leviable income above MUR 12 million.
Source: mra.mu
The Housing and Social Development Levy exemption threshold on employees' wages rose to XCD 520 a week (XCD 2,253.33 a month), with the minimum wage raised to XCD 500 a week.
Source: socialsecurity.kn
Amendments to the Foreigners Act published in State Gazette 52: a long-stay residence permit for digital nomads with income of at least 50 minimum monthly wages a year, valid 1 year and renewable once.
Source: posolstvo.eu (professional summary)
The planned security tax, including a 2% annual tax on company profits from 2026, was abolished before it took effect.
Source: ey.com (professional summary)
Placed on the FATF list of jurisdictions under increased monitoring (grey list).
Source: fatf-gafi.org
Corporate Service Providers Act 2024 in force: nominee directors may only be appointed through a registered corporate service provider, which must check that the person is fit and proper.
Source: acra.gov.sg
Executive Order No. 86 creates a Digital Nomad Visa for remote workers with income from outside the Philippines; no income figure set.
Source: lawphil.net
Revised withholding rules for payments to companies in EU non-cooperative jurisdictions.
Source: taxsummaries.pwc.com (professional summary)
Remittance basis and domicile-based taxation abolished; the 4-year FIG regime for new residents after 10 years abroad and the Temporary Repatriation Facility introduced.
Source: gov.uk
The 0.1% Catastrophe Fund contribution became the Resilience and Regeneration Fund: 0.25% of gross earnings for employees and the self-employed, and a new 0.25% for employers. The self-employed National Insurance rate stayed at 17%, unchanged since October 2018.
Source: nis.gov.bb
FinCEN interim final rule exempts companies created in the US from beneficial ownership reporting.
Source: fincen.gov (professional summary)
BVI Business Companies (Amendment) Act, 2024 in force: companies file beneficial ownership information and their register of members with the Registrar, with new late filing penalties.
Source: eservices.gov.vg
Employment income taxed at 13% up to ALL 2,040,000 a year and 23% above.
Source: tatime.gov.al
Social security contribution rates rose to 16% for private sector employment and 15% for the public sector; the self-employed rate stayed at 10%.
Source: socialsecurity.gov.ag
1% turnover tax for activities on the Government's high-tech list, effective until December 31, 2031 (Laws HO-285-N and HO-500-N of 2024).
Source: arlis.am
Turnover tax on services and other activities raised from 5% of turnover to 10%, reduced by 6% of documented direct costs to a 4.5% floor (Law HO-285-N of June 12, 2024).
Source: primeminister.am (professional summary)
Distribution tax rose from 20/80 to 22/78, and the lower 14/86 rate for regular dividends with its 7% withholding ended.
Source: emta.ee
Income tax rate raised from 20% to 22% and the corporate tax on distributions from 20/80 to 22/78; the lower 14/86 rate for regular dividends and the 7% withholding on dividends to individuals were abolished.
Source: emta.ee
VAT registration thresholds rose to EUR 42,500 for services and EUR 85,000 for goods.
Source: revenue.ie (professional summary)
Individuals pay 2% on Malaysian company dividends above MYR 100,000 a year.
Source: taxsummaries.pwc.com (professional summary)
SSS contribution rate rises from 14% to 15% and the maximum monthly salary credit from PHP 30,000 to PHP 35,000.
Source: sss.gov.ph
Employment Pass qualifying salary raised to SGD 5,600 a month (SGD 6,200 in financial services).
Source: mom.gov.sg
The minimum investment for economic permanent residence rose to $1,000,000 (from $750,000 per secondary reports).
Source: immigration.gov.bs (professional summary)
Changes in 2024
Foreign-sourced income exemption for resident individuals extended from December 31, 2026 to December 31, 2036 (P.U.(A) 451/2024).
Source: taxsummaries.pwc.com (professional summary)
The Global Citizen Concierge Program for remote workers expired; the last date for applications was October 31, 2022.
Source: maples.com (professional summary)
Economic substance notifications and reports cancelled for financial years ending after December 31, 2022 (Cabinet Decision No. 98 of 2024).
Source: mof.gov.ae
Joint Ministerial Decision 225679 set the digital nomad income requirement at EUR 3,500 a month under Law 5038/2023.
Source: migration.gov.gr
Destination Thailand Visa introduced: 5 years, up to 180 days per entry, for remote workers and freelancers.
Source: kpmg.com (professional summary)
Guest Investor Residence Permit launched: EUR 250,000 in Hungarian real estate fund units or a EUR 1,000,000 university donation, 10 years.
Source: fragomen.com (professional summary)
FATF placed Monaco under increased monitoring (grey list); it is still listed on June 19, 2026.
Source: fatf-gafi.org
Constitutional Court decision 52 struck down the government decision that set separate treatment for professional-service providers; their 2024 prepayments were refunded or cancelled.
Source: tatime.gov.al
DE Rantau Nomad Pass opened to non-tech roles with a minimum income of USD 60,000 a year.
Source: digital.gov.my (professional summary)
Two-tiered standard rate for salaries tax and personal assessment from 2024/25: 15% on the first HKD 5,000,000 of net income, 16% above.
Source: ird.gov.hk
Nomad Residence Permit income requirement raised to EUR 42,000 gross a year for new applications (from EUR 32,400).
Source: nomad.residencymalta.gov.mt
VAT registration threshold raised to GBP 90,000.
Source: gov.uk (professional summary)
The EUR 350 annual company levy was repealed from 2024 (Law 25(I)/2024).
Source: companies.gov.cy
New Capital Investment Entrant Scheme opens: HKD 30,000,000 of permissible investments.
Source: newcies.gov.hk
Law 29/2023 on income tax replaced Law 8438/1998; self-employed business income taxed at 15% up to ALL 14 million and 23% above, with 0% for gross income up to ALL 14 million.
Source: tatime.gov.al
Foreign-sourced income exemption rules extended to disposal gains on all types of property for members of multinational groups.
Source: ird.gov.hk
Pillar Two 15% minimum tax started for groups with revenue of EUR 750 million or more. It does not affect a one-person company.
Source: taxsummaries.pwc.com (professional summary)
New impatriate regime: 50% of qualifying work income taxed, capped at EUR 600,000, 3 prior years abroad, 4-year stay commitment, high qualification required.
Source: agenziaentrate.gov.it
NHR closed to new entrants, with transitional access for people registered or resident by the cut-off dates; IFICI created as its replacement.
Source: info.portaldasfinancas.gov.pt
Section 10L regime: gains from selling foreign assets received in Singapore are taxed unless the entity has adequate economic substance in Singapore (applies to members of multinational groups).
Source: iras.gov.sg (professional summary)
Foreign income earned from 2024 becomes taxable when a tax resident brings it into Thailand in the same or any later year (Revenue Department instructions Por. 161/2566 and Por. 162/2566).
Source: rd.go.th
Changes in 2023
Law 14.754 taxes residents' foreign financial investments and controlled foreign entity profits at a flat 15% a year from January 1, 2024.
Source: planalto.gov.br
Nomad Residence Permits (Income Tax) Rules in force: 0% on remote-work income for 12 months, then a flat 10%.
Source: legislation.mt
Added to Annex I of the EU list of non-cooperative jurisdictions, and later moved to Annex II.
Source: consilium.europa.eu
Corporate tax starts; a natural person's business is taxed only above AED 1,000,000 of turnover a year (Cabinet Decision No. 49 of 2023).
Source: mof.gov.ae
Main rate of corporation tax rose to 25%, with a 19% small profits rate and marginal relief between GBP 50,000 and GBP 250,000.
Source: gov.uk
Law 69/2023 exempted non-resident digital nomads (183 days or less in 12 months) from income tax, CAS and CASS on pay from a foreign employer or own foreign company.
Source: static.anaf.ro (professional summary)
Statutory tax residence tests for individuals take effect (Cabinet Decision No. 85 of 2022).
Source: tax.gov.ae
Government incorporation and annual fees raised from $450 to $550 for companies authorized to issue up to 50,000 shares, and from $1,200 to $1,350 above that.
Source: bvifsc.vg
Foreign-sourced income exemption rules start: foreign interest, dividends, IP income and equity disposal gains received in Hong Kong by members of multinational groups are taxed unless substance or other conditions are met.
Source: ird.gov.hk
Current graduated rate schedule takes effect: 0% up to PHP 250,000, top rate 35% above PHP 8,000,000.
Source: lawphil.net
Startup Law 28/2022 opened the art. 93 regime to remote employees, directors, entrepreneurs and highly qualified professionals, cut the prior non-residence period to 5 years, and created the international telework visa.
Source: boe.es
Changes in 2022
New Migration Law 6984/2022 makes temporary residence of up to 2 years the required step before permanent residence, with investors under the SUACE law exempt.
Source: bacn.gov.py
Law 10208 lets the remote worker permit be granted for less than 1 year (authentic interpretation of Law 10008, article 15).
Source: pgrweb.go.cr
Law No. 7 of 2021 sets the current 5% to 35% rate table and the 4-year Indonesian-source regime for foreign experts.
Source: pajak.go.id
The profit tax (ISB) rate reached 25% for financial years starting on or after January 1, 2022, down from 31% in 2019.
Source: monentreprise.gouv.mc
Europe Now reform: 0% band on salaries up to EUR 700 a month and on entrepreneurial income up to EUR 8,400 a year; 9% and 15% above.
Source: taxsummaries.pwc.com (professional summary)
Changes in 2021
Companies in multinational groups keep the exemption on foreign passive income only if they pass an economic substance test in Seychelles.
Source: src.gov.sc
Digital nomad temporary stay introduced and digital nomad pay from foreign employers exempted from income tax (Narodne novine 138/2020).
Source: narodne-novine.nn.hr
Changes in 2020
Sovereign Ordinance 8.373 set the criteria for the residence certificate for tax purposes: more than 183 days, principal place of business in Monaco, or the majority of the year in Monaco.
Source: monservicepublic.gouv.mc
How entries get into the log
An entry is added when we re-check a country or jurisdiction and find a rule that changed, or when a change is announced with a start date. The date is the day the change was made or takes effect, and the source is the one we read it at. Scores are recalculated from the same data, so a change that moves a country's tax band or access points moves its rank under the rules in how the Index is calculated.
