Tax Changes Tracker

This page shows the latest weekly source audit report. It flags upstream source pages that changed, so we can verify whether tax rules/rates actually changed before updating the dataset.

Data change log

Every change to a published fact on Tax Atlas, newest first: corrections where the data was wrong, and updates where the law changed.

1. 2026-11-01correction🇨🇭 Switzerland

   Lump-sum taxation (forfait) federal minimum expenditure base in the blog guide was stale at CHF 400,000 (the 2016 reform figure); updated to the current indexed CHF 434,700, matching the Switzerland country page.

   KPMG Switzerland — Lump-sum taxation
2. 2026-10-31added🇨🇾 Cyprus

   Personal tax-free band was missing from the 2026 reform coverage: added the raised threshold (€22,000, up from €19,500) and the full progressive bands (0/20/25/30/35%).

   PwC Worldwide Tax Summaries: Cyprus
3. 2026-10-28correction🇪🇸 Spain

   Beckham Law: Digital Nomad Visa holders qualify only as employees of a foreign employer; self-employed visa holders are taxed at ordinary rates.

   Ley 35/2006 (LIRPF) art. 93 and RD 439/2007 art. 113
4. 2026-10-28correction🇪🇸 Spain

   Exit tax: years under the Beckham regime do not count towards the 10-of-15-year residence test (art. 95 bis.8 LIRPF).

   Ley 35/2006 (LIRPF) art. 95 bis
5. 2026-10-28addedRules database

   Rules database launched for Australian founders relocating to Spain, Portugal, Cyprus, Malta or Estonia: 236 sourced rules, each with a last-verified date.

6. 2026-10-27correction🇭🇺 Hungary

   Foreign income treatment corrected from territorial to worldwide: Hungarian residents are taxed on worldwide income at 15%.

   PwC Worldwide Tax Summaries: Hungary
7. 2026-10-27law change🇹🇭 Thailand

   Foreign income: remittance-based since 1 January 2024 (Por. 161/2566); income earned from 2024 is taxed whenever brought into Thailand.

   KPMG: Thailand foreign-sourced income guidance
8. 2026-10-27correction🇬🇪 Georgia

   Foreign-source income of resident individuals is exempt whether or not it is brought into Georgia.

   PwC Worldwide Tax Summaries: Georgia
9. 2026-10-27correction🇲🇾 Malaysia

   Foreign-sourced income received by resident individuals is exempt until 31 December 2036, subject to conditions.

   PwC Worldwide Tax Summaries: Malaysia
10. 2026-10-27correction🇫🇷 France

    Headline corporate rate corrected from 36.13% to 25% (15% SME rate on the first €42,500; 3.3% social contribution above €763,000 of tax).

    PwC Worldwide Tax Summaries: France
11. 2026-10-27correction🇭🇰 Hong Kong

    Two-tier profits tax clarified: corporations 8.25% on the first HKD 2M then 16.5%; unincorporated businesses 7.5% then 15%.

    PwC Worldwide Tax Summaries: Hong Kong
12. 2026-10-27law change🇬🇧 United Kingdom

    Dividend tax rates from 6 April 2026: 10.75% / 35.75% / 39.35% (was 8.75% / 33.75% / 39.35%).

13. 2026-10-27law change🇪🇸 Spain

    Solidarity wealth tax above €3M is in force indefinitely (Real Decreto-ley 8/2023), not only through 2026.

14. 2026-10-27law change🇧🇸 Bahamas

    Accelerated permanent residence by home purchase: threshold raised from US$750,000 to US$1,000,000 on 1 January 2025.

15. 2026-10-25law change🇵🇹 Portugal

    D8 digital nomad visa income threshold updated to €3,680/month (4× the 2026 minimum wage of €920).

Weekly source audit