2026 International Tax Calendar
Filing deadlines, regime windows, and policy implementation dates for cross-border tax planning in 2026. Curated by TaxAtlas Editorial — verify exact dates with the relevant tax authority before relying on any item for filing or election decisions.
July 2025
US OBBBA enacted — TCJA individual provisions made permanent
One Big Beautiful Bill Act signed 4 July 2025. Made permanent: 10-37% bracket structure, doubled standard deduction, Section 199A QBI deduction, and the doubled estate exemption (raised to $15M/individual from 2026). SALT cap raised to ~$40,400 for 2026, increasing ~1%/year through 2029 then reverting to $10k in 2030.
January 2026
- medium impactPolicyJanuary 1, 2026Global (OECD)
Pillar Two next-tranche implementations
Several remaining jurisdictions (smaller financial centres, additional emerging economies) implementing Qualified Domestic Minimum Top-up Tax from 1 January 2026. Verify status by jurisdiction for in-scope MNEs.
Cyprus 2026 tax reform takes effect
Law 207(I)/2025 in force: corporate tax 12.5% → 15%, SDC on dividends 17% → 5% (for profits earned from 2026), DDD abolished on 2026+ profits, loss carry-forward extended 5 → 7 years, non-dom regime preserved. See the Cyprus 2026 reform deep dive.
Italy 2026 Budget Law in force — HNW flat tax to €300,000
Law 207/2025 raises the HNWI lump-sum flat tax from €200,000 to €300,000 per year on foreign-sourced income (for new electors only — pre-2026 electors grandfathered). Family-member adder raised from €25,000 to €50,000. 15-year maximum duration unchanged.
Uruguay Law 20.446 takes effect — tax-holiday regime tightened
The prior 11-year blanket foreign-income exemption is replaced with a 10-year election requiring either 184 days physical presence, ~USD 2M qualifying real-estate investment, or ~USD 100k/year contribution to an innovation fund for 11 years. Foreign-source capital and investment income for residents not in the holiday is now taxable at 12%.
Spain Digital Nomad Visa income threshold rises to €2,849/month
Effective 1 January 2026, the DNV minimum-income threshold rose to €2,849/month (225% of the 2026 Spanish SMI). Dependants add 75% SMI per adult (€949) and 25% SMI per minor (€317). Beckham Law itself unchanged.
- high impactPolicyJanuary 1, 2026Global
CARF (Crypto-Asset Reporting Framework) rollouts
Multiple jurisdictions implementing the OECD Crypto-Asset Reporting Framework in 2026 — automatic exchange of crypto-account information between tax authorities. Affects all material crypto holders cross-border.
March 2026
Portugal IFICI — typical application timeline for current-year claim
Qualifying inbound residents claiming the IFICI / NHR 2.0 regime register through the Portuguese tax authority. Application is for the tax year of first Portuguese tax residency; the regime applies for 10 consecutive years. Note: anyone who was a Portuguese tax resident in any of 2021–2025 is excluded from IFICI in 2026.
April 2026
FBAR (FinCEN 114) for 2025 due
US persons with aggregate foreign accounts ≥$10,000 at any point in 2025 must file. Automatic extension to October 15, 2026.
US Form 1040 for 2025 tax year due
Standard US federal tax filing deadline. Automatic extension to October 15 with timely Form 4868. US citizens abroad get an automatic 2-month extension to June 15.
Singapore individual income tax return due
Singapore individuals must file form B / B1 by 15 April (paper) or 18 April (e-filing). Tax residents file on Singapore-source income (worldwide if not on territorial relief).
June 2026
US citizens abroad — automatic 1040 extension deadline
US citizens and residents who were abroad on April 15 get an automatic 2-month extension to file (not to pay). Form 4868 by this date for further extension to October 15.
July 2026
Mauritius Alternative Minimum Tax effective for selected sectors
AMT applies from the year of assessment commencing 1 July 2026 to companies in hotels, insurance, financial intermediation, real estate, and telecommunications. 80% partial-exemption regime for qualifying Global Business Companies in other sectors unchanged.
September 2026
UAE corporate tax + DMTT — first-year filing window for December year-ends
UAE corporate tax returns due 9 months after FY-end. For December-year-end entities, the deadline is 30 September 2026 (covering the 2025 tax year). MNE groups in-scope for the 15% Domestic Minimum Top-up Tax (consolidated revenue ≥ €750M) also submit their first DMTT return on this cycle.
October 2026
FBAR + 1040 extended deadline
Final extended deadline for 2025 US Form 1040 (Form 4868 filed) and FBAR (automatic extension). No further extensions available.
November 2026
Italy flat tax — typical first-year election deadline
Italian residents electing the HNW flat-tax regime (€300,000/year for 2026+ new electors, grandfathered €200,000 or €100,000 for prior electors) typically make the election in their first Italian tax return, due 30 November of the year following the tax year. Earlier interpello ruling recommended.
January 2027
UK self-assessment for 2025/26 tax year
UK self-assessment for the 2025/26 tax year (6 April 2025 to 5 April 2026) is due by 31 January 2027 online. First year under the new FIG / non-dom regime.
April 2027
UK TRF 12% window — final year at 12% rate
Temporary Repatriation Facility: remit pre-April-2025 foreign income and gains at 12% for the 2026/27 tax year ending 5 April 2027. Rate rises to 15% for 2027/28.
January 2030
US SALT cap reverts to $10,000 (post-OBBBA tail)
The SALT cap reverts from ~$45,000 (2029 level) back to $10,000 on 1 January 2030 unless Congress extends. The only major OBBBA provision with a back-end cliff — relevant for long-horizon residency/relocation decisions.
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Dates are best-effort summaries. Tax authorities can and do change deadlines; some dates depend on the taxpayer\'s specific year-end. Always confirm with the relevant tax authority or a qualified professional before relying on any item for filing, election, or planning decisions. Not tax advice.