175 updates in Taxes & Grants. Each one is a verified fact with a clear angle on how it helps you.
Treasury's CDFI Fund published its Notice of Allocation Availability on Sept 15, 2026, making $5 billion in New Markets Tax Credit authority available for the CY2026 round, authori…
On 11 September 2026 Innovate UK opened Round 3 of the Battery Innovation Programme, offering a share of up to GBP 25 million across its Concept Development and Feasibility Studies…
New Zealand's Taxation (Annual Rates for 2026-27, FBT Simplification, Foreign Investment Funds, and Remedial Measures) Bill was introduced to Parliament on 10 September 2026. It le…
FINEP's Programa Mais Inovacao Rodada 2 Semicondutores offers R$100 million in non-reimbursable economic subsidy (subvencao economica) to companies of all sizes, with proposals ope…
Innovate UK opened Engineering Biology Collaborative R&D: Round 3 on 8 September 2026, offering a share of up to GBP 8.5 million for collaborative projects to develop and scale eng…
Instrucao Normativa RFB no 2.341 (dated Aug 31, 2026, effective Sept 1, 2026, published Sept 2) amends IN RFB no 2.332/2026 on monitoring companies' use of tax benefits. It creates…
MOF and the State Taxation Administration issued Announcement 2026 No. 27, repealing the 32-year-old exemption (Caishuizi 1994 No. 20) that let foreign individuals receive dividend…
Innovate UK opened the National Materials Innovation Programme CR&D Round 1 on 1 September 2026, offering UK registered businesses a share of up to GBP 12 million for collaborative…
On 1 September 2026 Receita Federal opened an exceptional window running 1-30 September 2026 for Simples Nacional companies to decide how they will collect the new IBS and CBS taxe…
WomensNet awards three $10,000 Amber Grants to women-owned businesses every month, and monthly winners compete for one of three $50,000 year-end grants. The current cycle's applica…
Texas Woman's University's StartUP Grant is accepting applications through 5:00 p.m. Central on September 23, 2026, awarding between $1,000 and $10,000. Eligible businesses must be…
IRAS published its updated Enterprise Innovation Scheme e-Tax Guide on 31 Aug 2026, formalising a Budget 2026 change that grants a 400% tax deduction on up to S$50,000 of qualifyin…
New Zealand's R&D Career Grant, administered by MBIE Innovation Services, reopened for applications at 9am on Monday 31 August 2026. It funds six months of full-time salary (minimu…
The R&D Career Grant, now run by Innovation Services (MBIE) after Callaghan Innovation's disestablishment, reopened for its 2026/27 round on 31 August 2026. It funds a NZ business…
On Aug 27, 2026, Xinhua reported that China's six major state-owned banks plus roughly 400 total institutions (21 nationwide banks and qualified local lenders) began implementing a…
Vinnova's revamped Innovativa Startups 2026 call offers grants of up to SEK 500,000 (up from SEK 300,000 in the 2025 Phase 1) to test customer needs, business concept and willingne…
The Treasury Laws Amendment (Tax Reform No. 2) Act 2026 received Royal Assent on 26 August 2026, permanently setting the small-business instant asset write-off at $20,000 per asset…
Innovate UK opened the UK-Singapore Collaborative R&D 2026 competition on 24 August 2026, sharing up to £3 million among business-led projects, with individual UK grants of £100,00…
Innovate UK opened its UK-Singapore Collaborative R&D 2026 competition on 24 August 2026, with up to GBP 3 million shared across projects. A UK partner can claim between GBP 100,00…
On Aug 21, 2026 the Ministry of Finance (with the PBOC and financial regulator) announced expanded fiscal interest subsidies, effective Aug 1, 2026. The subsidized-loan ceiling for…
In a notice issued August 21, 2026 (effective August 1, 2026), China's Ministry of Finance, PBOC and National Financial Regulatory Administration raised the per-borrower loan cap u…
Effective July 1, 2026, Ontario dropped its small business corporate income tax rate from 3.2% to 2.2% on the first $500,000 of active business income for qualifying CCPCs, lowerin…
In an official note published on August 19, 2026, Receita Federal confirmed that under Resolução CGSN nº 186/2026 the enrollment window for the Simples Nacional tax regime has shif…
On 19 August 2026, MAS announced three measures to boost Singapore as an asset management hub: a tax exemption on profit-related returns from fund management services provided to q…
Parliament passed the Treasury Laws Amendment (Tax Reform No. 2) Bill 2026 in August 2026, permanently extending the $20,000 instant asset write-off from 1 July 2026. Up to 4.1 mil…
Receita Federal confirmed (news published 19 August 2026) that under Resolution CGSN No. 186 any company wanting to be taxed under Simples Nacional in 2027 must file its opt-in req…
Innovation Services (MBIE, post-Callaghan) is running an open round of the R&D Experience Grant that pays up to $11,960 plus GST for up to 400 hours (10 weeks, min 30 hrs/week) of…
On August 17, 2026 the Swedish government submitted a lagradsremiss (referral to the Council on Legislation) proposing a new voluntary R&D tax incentive: an elevated cost deduction…
Sebrae is urging Simples Nacional small businesses to decide, between September 1-30, 2026, whether to keep the new IBS and CBS taxes inside the unified DAS payment (integral model…
CGSN Resolutions No. 190 and No. 191 of 2026 (published Aug 11, 2026) fold the new CBS and IBS taxes into Simples Nacional's collection and dispute rules from Jan 1, 2027, replacin…
Resolution CGSN No. 190/2026 (published 10 August 2026) and Decree No. 12,955/2026 confirm that when split payment begins in 2027 its first stage reaches only buyers under the regu…
Vinnova's Innovative Startups 2026 call runs from 12 October 2026 to 12 January 2027 (14:00), offering grants up to SEK 500,000 to knowledge-intensive startups. Eligible firms are…
On Aug 6, 2026 the IRS issued Fact Sheet FS-2026-13, replacing its January guidance on OBBBA's new deduction for qualified overtime compensation. Employers must now separately repo…
On Aug 6, 2026 the IRS announced new and expanded features for its Business Tax Account (BTA), letting eligible businesses view digital notices, make payments, and access and manag…
On Aug 5, 2026 Treasury and the IRS issued Notice 2026-28 implementing OBBBA's permanent Section 45S employer credit for paid family and medical leave. The credit runs 12.5% to 25%…
On 5 August 2026 Innovate UK named its largest-ever Women in Innovation cohort: 61 award winners each receive a £75,000 grant plus 12 months of tailored business support, with 39 h…
On Aug 5, 2026 Treasury and the IRS released Notice 2026-28, interim guidance on the OBBBA's permanent Section 45S paid family and medical leave credit for tax year 2026. Employers…
Defra's Farming Innovation Programme, delivered with Innovate UK, opened Round 2 of its Automation and Robotics R&D fund on 3 August 2026, offering UK businesses a share of up to £…
Defra and Innovate UK opened Round 2 of the Farming Futures Automation and Robotics competition on 3 August 2026, offering a share of up to GBP 20 million. Projects must be collabo…
Starting August 3, 2026, companies in the normal tax regime must include the new IBS and CBS tax reform fields (rates, 3-digit CST situation code, and cClassTrib classification cod…
On July 30, 2026, Gov. Abigail Spanberger announced $2.4 million in Virginia Catalyst grants — $800,000 each to Pascal Medical, Perfusion Medical and Sonogen Medical for university…
China's State Taxation Administration reported on July 29, 2026 that tax and fee cuts plus refunds under policies backing sci-tech innovation and manufacturing reached 1.91 trillio…
On 29 July 2026, Singapore's MOF announced a second support package raising the government's risk-share from 50% to 70% on the Enterprise Financing Scheme SME Working Capital Loan…
The Ministry of Finance announced on 29 July 2026 that the Enterprise Financing Scheme (EFS) SME Working Capital Loan and Project Loan will be enhanced from 1 September 2026 to 31…
On July 24, 2026, China's MOF and State Taxation Administration issued Announcement No. 21 of 2026 (plus STA Announcement No. 15), creating the first individual income tax framewor…
China's tax authorities announced on July 24, 2026 a framework imposing a 20% personal income tax across the lifecycle of offshore trusts, with back taxes payable within 90 days of…
Iowa replaced its old Research Activities Credit with a new IEDA-administered R&D tax credit for tax years 2026 and beyond: up to 3.5% of eligible Iowa research spend, refundable,…
Making Tax Digital for Income Tax became mandatory from 6 April 2026 for sole traders and landlords with qualifying self-employment or property income above £50,000. Over 864,000 p…
On 21 July 2026 the Government announced New Zealand's Research and Development Tax Incentive (RDTI) has now supported more than $10 billion of R&D spending, taking under seven yea…
On 21 July 2026 the NZ government announced its Research and Development Tax Incentive (RDTI) has passed $10 billion in supported business R&D, generating an estimated $6.7 billion…
The Industry Growth Program — offering free advisory support plus early-stage commercialisation grants of $50,000–$250,000 and commercialisation/growth grants up to $5 million — ha…
From the January 2026 reporting period, Sweden's vaxa-stod employer-contribution relief for small firms now covers up to two employees instead of one, and the qualifying monthly sa…
The IRS made a rare mid-year adjustment, raising the optional standard business mileage rate to 76 cents per mile for travel on or after July 1, 2026, up from 72.5 cents January 1…
The NSW Government's revamped MVP Ventures Program awarded $1 million across 22 startups (from 322 applications), with individual grants ranging from $24,225 to $75,000. The progra…
Gov. Mike Kehoe signed Missouri's Angel Investor Tax Credit into law on July 13, 2026. For tax years starting Jan 1, 2027, investors earn a credit worth 40% of a qualified investme…
Applications for MBIE Innovation Services' R&D Experience Grant opened 13 July 2026 and close at 9am Monday 24 August 2026 (or earlier if funding runs out); it subsidises hiring a…
The IRS (announced July 13, 2026) increased the standard business mileage rate to 76 cents per mile effective July 1, 2026, up from 72.5 cents at the start of the year; medical/mov…
Innovation Services (administered by MBIE) funds up to NZ$11,960 plus GST for a 400-hour, 10-week full-time student R&D internship at a minimum NZ$29.90/hour. The 2026/27 round ope…
State Taxation Administration Announcement No. 13 of 2026, issued 8 July 2026 and applicable to restructurings dated from 1 January 2026, lets a merger or demerger qualify for 'spe…
On July 2, 2026, China's Ministry of Human Resources and Social Security and three other departments jointly issued a circular extending unemployment-insurance support through Dece…
The IRS underpayment and overpayment interest rate for individuals rose to 7% for the quarter beginning July 1, 2026, up from 6% in Q2 2026. For corporations, the overpayment rate…
Connecticut's 2026 budget expanded its Angel Investor Tax Credit (25% of a $25k+ investment, up to $500k, $5M annual cap): the in-state employee-residency bar for qualifying busine…
Ontario's 2026 budget lowers the small-business corporate income tax rate for Canadian-controlled private corporations (CCPCs) from 3.2% to 2.2%, effective July 1, 2026, prorated f…
Ontario's 2026 Budget cuts the provincial small business corporate income tax rate from 3.2% to 2.2%, effective July 1, 2026. The reduced rate applies to Canadian-controlled privat…
On July 1, 2026, Pernambuco's Secti-PE and FACEPE launched Edital nº 23/2026 'Inovação Aberta para Desafios Digitais,' selecting 30 micro and small tech-based companies (especially…
Under the OBBBA, Opportunity Zones are now a permanent program with zones redesignated every 10 years; the first new cycle begins July 1, 2026 (designations effective Jan 1, 2027).…
The IRS raised the optional standard business mileage rate to 76 cents per mile effective July 1, 2026, up from 72.5 cents for the first half of the year. The medical and moving ra…
Ontario's small business corporate income tax rate dropped from 3.2% to 2.2% on July 1, 2026, applying to Canadian-controlled private corporations on their first $500,000 of active…
Under the Income-tax Act, 2025 (effective 1 April 2026), the perquisite-tax deferral window for eligible startup employees on ESOPs is extended from 48 to 60 months, now governed b…
On June 29-30, 2026, Brazil's federal Executive sent Congress bill PLP 186/2026, which would raise the MEI (Microempreendedor Individual) annual revenue ceiling from the current R$…
New rules on skatterättsligt företrädaransvar (tax representative liability) entered into force on June 30, 2026, after Riksdagen approved prop. 2025/26 on May 6, 2026. A company r…
The Treasury Laws Amendment (Tax Reform No. 2) Bill 2026, introduced to Parliament on 25 June 2026, lets companies with annual global income under $1 billion carry back a revenue t…
On 18 June 2026 the Albanese government released a consultation paper for an 'innovative business CGT concession' that preserves a 50% capital gains discount for founders, employee…
In its 18 June 2026 tax-reform package, the Albanese Government proposed a new 'Innovative Business' CGT concession giving founders, employee share scheme participants and early-st…
Per the Comite Gestor do IBS (CGIBS), from August 3, 2026 regular-regime companies must populate the new IBS and CBS fields on electronic fiscal documents (NF-e) or the system auto…
On 11 June 2026 the Swedish Government submitted a draft bill expanding the R&D tax deduction (FoU-avdrag) and the expert tax relief, with changes proposed to take effect 1 January…
In a lagradsremiss published June 11, 2026, the Swedish government proposes scrapping the rule that an employee must work at least 15 hours/month on R&D to qualify for the FoU-avdr…
In Budget 2026 (announced 5 June 2026), the Government doubled the Foreign Investment Fund (FIF) de minimis threshold from NZD 50,000 to NZD 100,000 for the first time since 2000,…
TELUS relaunched its StandWithOwners contest on June 2, 2026, offering three Grand Prize awards of $125,000 each (in funding, technology and exposure, backed by Samsung, Scotiabank…
Vinnova's 'Test & Demo for Small and Medium-sized Enterprises 2026' call opened 2 June 2026 and closes 8 September 2026 at 14:00. It funds up to 70% of eligible costs to a maximum…
New Zealand's R&D Career Grant, administered by Innovation Services (MBIE), reopens for applications at 9am on Monday 31 August 2026. It co-funds hiring a recent graduate into a 6-…
From July 1, 2026, Sweden reduces alcohol tax by up to 50% for legally and economically independent small producers, scaled by annual output. Qualifying ceilings are max 100,000 li…
MIIT opened its 2026 science-and-technology SME (科技型中小企业) evaluation from June 1 to August 31, 2026, per a notice published June 2, 2026. Firms self-register on the national platfo…
In the 29 May 2026 Federal Budget, the government proposed a major R&D Tax Incentive shake-up effective 1 July 2028: a 4.5 percentage-point uplift to the core R&D offset rate, the…
Budget 2026 (announced 28 May 2026) proposes that founders and active investors who once held at least a 10% stake in a foreign-domiciled company can keep using the Attributable FI…
Budget 2026 (delivered 28 May 2026) cuts the R&D Tax Incentive cap on non-administrative internal software from $25 million to $3 million per year, saving the Crown about $87 milli…
In Budget 2026 (delivered 28 May 2026) the Government confirmed the R&D Tax Incentive will introduce quarterly in-year payments so businesses receive the 15% credit during the year…
In Budget 2026 (announced 28 May 2026), the NZ Government is changing the Research and Development Tax Incentive to introduce in-year payments, so businesses receive the 15% R&D ta…
Under Budget 2026 changes applying from 1 April 2026, a founder or active investor who once held at least a 10% interest in a foreign investment fund can keep using the attributabl…
Under Budget 2026 (announced 28 May 2026 by Revenue Minister Simon Watts), six months after a company is liquidated or removed from the Companies Register, any outstanding loans it…
Budget 2026 (announced 28 May 2026) doubles the Foreign Investment Fund (FIF) de minimis threshold from NZ$50,000 to NZ$100,000 of cost in offshore shares. The change takes effect…
A budget bill Gov. Lamont signed May 26, 2026 extends Connecticut's R&D tax credit to all entity types—LLCs, S-corps and partnerships—for tax years starting on or after Jan 1, 2026…
Under Bill C-15 (Royal Assent 26 March 2026), the enhanced 35% refundable SR&ED investment tax credit's annual expenditure limit doubled from $3M to $6M, with the phase-out taxable…
Global Affairs Canada's CanExport SMEs program is accepting 2026-27 applications from Feb 4 until 12:00 PM ET on Aug 31, 2026, with roughly $31 million available. Approved firms ge…
For 2026-27, Canada's CanExport SMEs program offers up to $50,000 per project to help SMEs enter new international markets, with roughly $31 million available and only about $3.1 m…
In the 2026-27 Budget (announced 12 May 2026) the Australian Government said it will permanently set the small business instant asset write-off at $20,000 from 1 July 2026. Small b…
In the 2026-27 Budget (announced 12 May 2026), the Government committed to permanently set the instant asset write-off at $20,000 for small businesses with aggregated turnover unde…
The May 2026 Federal Budget delivered the biggest R&D Tax Incentive reform since 2021, confirmed on the ATO site (published 12 May 2026). From 1 July 2028 the refundable-offset tur…
In the 2026-27 Federal Budget the Australian Government announced changes to the R&D Tax Incentive (R&DTI), confirmed on business.gov.au, that take effect from 1 July 2028. The ref…
The 2026-27 Federal Budget (handed down 12 May 2026) reintroduces loss carry-back: from the 2026-27 income year, companies with turnover up to $1 billion that make a tax loss can c…
In May 2026 DPIIT published a 'Tax Playbook for the Startup Ecosystem' on startupindia.gov.in, pulling every startup tax break into one guide as India's recognised startup base cro…
The Small Business Innovation and Economic Security Act, signed April 13, 2026, reauthorized the SBIR and STTR programs through September 30, 2031. The programs distribute over $4…
Budget 2026: 50% CIT Rebate and S$2,000 Cash Grant The enhanced Budget 2026 support announced on 7 April 2026 provides a 50% corporate income tax rebate for YA 2026 and a S$2,000 c…
From 6 April 2026 the Enterprise Investment Scheme (EIS) annual company limit doubled to £10m (£20m for knowledge-intensive companies) and the lifetime limit doubled to £24m (£40m…
From 6 April 2026 the EIS and VCT lifetime company investment limit doubled to £24m and the annual limit rose to £10m, with the gross assets test lifted to £30m before a share issu…
FINEP's 'Mais Inovacao Brasil - Tecnologias Digitais' call offers R$300 million in economic subsidy (non-reimbursable, no repayment) to Brazilian companies developing AI, advanced…
From 6 April 2026 the Enterprise Investment Scheme annual company raise limit rose from GBP 5m to GBP 10m (GBP 20m for knowledge-intensive companies), the lifetime limit doubled to…
From 6 April 2026, the UK's Enterprise Management Incentives (EMI) tax-advantaged share scheme qualifying limits were widened: companies can now have up to 500 full-time-equivalent…
From 6 April 2026 the British Business Bank's government-backed Start Up Loans scheme raised its fixed interest rate to 7.5% (up from the 6% set at launch in 2012). Eligibility was…
From 6 April 2026 the Enterprise Management Incentives (EMI) scheme qualifies far larger companies: the gross-assets test rises from £30m to £120m, the employee cap from 250 to 500…
From 6 April 2026, HMRC's Enterprise Management Incentives (EMI) rules loosened significantly: the employee cap rose from 250 to under 500 full-time-equivalent staff, the gross-ass…
From 6 April 2026, Making Tax Digital (MTD) for Income Tax is mandatory for sole traders and landlords whose combined gross income from self-employment and property exceeds GBP 50,…
For EMI options granted on or after 6 April 2026, the qualifying company gross assets limit rises from GBP 30m to GBP 120m and the employee cap from 250 to 500 full-time equivalent…
From 6 April 2026, sole traders and landlords with qualifying self-employment or property income over GBP 50,000 must keep digital records and send quarterly updates to HMRC using…
For the 2026/27 tax year (from 6 April 2026), employer Class 1 National Insurance remains at 15% and the secondary threshold at which it becomes payable stays at £5,000 per year, c…
Founders: The current UOMI rate is 8.97% The taxpayer paying rate for underpayment use of money interest (UOMI) is currently 8.97% per annum, effective 16 January 2026, down from 9…
Sweden's Riksdag approved a temporary cut in the VAT rate on food and bottled water from 12% to 6%, effective 1 April 2026 through 31 December 2027. The reduction covers food for h…
From 1 April 2026, unlisted NZ companies can elect to designate ESS shares as 'employee deferred shares', deferring an employee's tax until the earliest liquidity event (company li…
From 1 April 2026 Enterprise Singapore enhanced Market Readiness Assistance (MRA) support for SMEs to up to 70% (from 50%), with the S$100,000 grant cap extended until 31 March 202…
Bill C-15 (Royal Assent March 26, 2026) doubled the enhanced-rate SR&ED expenditure limit from $3M to $6M, keeping the 35% refundable investment tax credit and raising the taxable-…
From April 1, 2026 through September 30, 2027, Swedish employers pay reduced social-security contributions of 20.81% (instead of the standard 31.42%) on monthly wages up to SEK 25,…
From 1 April 2026 through 30 September 2027, Swedish employers pay a reduced payroll tax of 20.81% (vs the ordinary 31.42%) on wages up to SEK 25,000 per month for employees aged 1…
Under SB 6346 (signed March 30, 2026; effective July 1, 2026), Washington's monthly small-business B&O tax credit rises to $375 for service businesses (about $4,500/year) and $125…
Bill C-15 received Royal Assent on March 26, 2026, doubling the SR&ED enhanced expenditure limit from $3 million to $6 million, which raises the maximum 35% refundable R&D tax cred…
Bill C-15 received Royal Assent on March 26, 2026, raising the SR&ED enhanced 35% refundable tax credit's annual expenditure limit from $3 million to $6 million and widening the ta…
Bill C-15 received Royal Assent on 26 March 2026, raising the maximum annual expenditure limit for the enhanced 35% refundable SR&ED investment tax credit from $3 million to $6 mil…
In 2026 Finep opened 13 public calls totalling R$3.3 billion to fund innovation projects aligned with the Nova Indústria Brasil strategy, presented at a Goiânia event on 17 March 2…
Budget 2026 added qualifying AI expenditure as a new category under the Enterprise Innovation Scheme (EIS): companies can claim a 400% tax deduction on up to S$50,000 of qualifying…
Vinnova's FFI Accelerated Startup Partnership (ASP) 2026 funds collaborative projects between knowledge-intensive startups and established road-transport players, with a total budg…
Finep launched a series of 13 calls under the Mais Inovação Brasil program offering R$3.3 billion in non-reimbursable economic subsidy (subvenção econômica) for innovation projects…
Vinnova's FFI Accelerated Startup Partnership 2026 funds innovation collaborations between startups and established need-owners in sustainable road transport (circularity, transpor…
EnterpriseSG confirmed a S$1 billion top-up to the Startup SG Equity scheme, announced at Budget 2026 and the MTI Committee of Supply Debate. For the first time the government co-i…
From 1 April 2026 to 30 September 2027, Swedish employers pay a reduced social security contribution of about 20.81% instead of the standard 31.42% on monthly pay up to SEK 25,000…
On February 20, 2026 (IR-2026-25) Treasury and the IRS issued Notice 2026-16, interim guidance on OBBBA's new special depreciation allowance for qualified production property (QPP)…
FINEP's Mais Inovação Brasil program has over R$1.6 billion in open 'subvenção econômica' (non-reimbursable grants) for 2026, including Energy Transition (R$500M), Health (R$300M)…
Finep's Mais Inovacao Brasil Rodada 2 (Cadeias Agroindustriais Sustentaveis) offers R$300 million in economic subvention (non repayable) for agroindustry, foodtech and animal healt…
Budget 2026 (delivered 12 Feb 2026) consolidates the Enterprise Development Grant, Productivity Solutions Grant and Market Readiness Assistance into a single EDGE scheme launching…
Announced in Budget 2026 (delivered 12 Feb 2026), EnterpriseSG will consolidate the Enterprise Development Grant (EDG), Productivity Solutions Grant (PSG) and Market Readiness Assi…
In Budget 2026 (delivered 12 Feb 2026), Singapore added AI-related expenditure as a qualifying activity under the Enterprise Innovation Scheme, giving businesses a 400% tax deducti…
Under China's new VAT Law effective January 1, 2026 (implemented via MOF/State Taxation Administration Announcement 2026 No. 10, issued January 30, 2026), small-scale taxpayers wit…
For 2026, the Section 179 expensing limit is $2,560,000, with the phaseout beginning at $4,090,000 of qualifying property placed in service. Separately, the One Big Beautiful Bill…
Under the One Big Beautiful Bill Act, beginning with tax year 2026 employers must separately report qualified tips and qualified overtime on Form W-2 so employees can claim the new…
Under the OBBBA, 100% first-year bonus depreciation is permanent for qualified property placed in service on or after Jan 20, 2025, with IRS Notice 2026-11 (released Jan 14, 2026)…
Under the One Big Beautiful Bill Act, the Form 1099-NEC and 1099-MISC reporting threshold rises from $600 to $2,000 for payments made in 2026, its first change since the 1950s, and…
The One Big Beautiful Bill Act makes the 20% qualified business income (QBI) deduction permanent starting in 2026, ending its scheduled 2025 expiration. It also widens the phase-ou…
Under the One Big Beautiful Bill Act, the Form 1099-NEC and 1099-MISC reporting threshold rises from $600 to $2,000 for payments made in 2026, with annual inflation adjustments beg…
California SB 711 adopts a federal-style Alternative Simplified Credit for the state R&D credit (3% of qualified research expenses above a fixed base), removing the 1980s fixed-bas…
For 2026 California's State Disability Insurance (SDI) employee withholding rate increases to 1.3%, up from 1.2% in 2025, per the EDD (form DE 3395). Since January 1, 2024 there is…
From 1 January 2026 Sweden's reformed 3:12 rules for owners of closely held companies (fåmansföretag) replace the old choice between the simplification rule and main rule with a si…
Starting in 2026, OBBBA guarantees a minimum Qualified Business Income deduction of $400 to any taxpayer with at least $1,000 of QBI, even if the standard calculation would otherwi…
The Texas Comptroller set the 2026 franchise-tax no-tax-due threshold at $2,650,000 in annualized total revenue, up from $2,470,000 for 2024 and 2025. Entities at or below the thre…
Effective January 1, 2026, OBBBA raises the employer-provided childcare credit from 25% to 40% of eligible costs and lifts the annual cap from $150,000 to $500,000. Qualifying smal…
Under new IRC Section 274(o), employer-convenience meals, including office snacks, coffee, overtime meals, and company cafeterias, are 100% disallowed starting January 1, 2026, dow…
Nineteen states increased their minimum wage rates effective January 1, 2026, with Hawaii posting the largest jump — up $2 to $16/hour. New York rose to $17 downstate and $16 for t…
For qualified investments in New Jersey emerging-technology startups submitted after Dec 31, 2025, the NJEDA Angel Investor Tax Credit rises from 20% to 35% of the investment, and…
Under the One Big Beautiful Bill Act, the Form 1099-NEC and 1099-MISC reporting threshold rises from $600 to $2,000 starting in 2026 (indexed for inflation thereafter). Separately,…
Under SF 657, Iowa's Seed Investor Tax Credit took effect Jan 1, 2026, replacing the repealed Angel Investor Tax Credit. It offers a 20% credit (35% for investments in communities…
For 2026 the Form 1099-K reporting threshold reverts to $20,000 in payments (and 200 transactions), reversing the prior lower thresholds. The change mainly affects businesses and g…
Texas SB 2206 made the state's R&D franchise-tax credit permanent and, effective Jan 1, 2026, raised the rate on qualified research expenses from 5% to 8.722% (10.903% for research…
The One Big Beautiful Bill Act made the Qualified Business Income (QBI) deduction permanent and raised it from 20% to 23% for tax years beginning after Dec 31, 2025. It also guaran…
Sweden's overhauled 3:12 rules entered into force on January 1, 2026, merging the old simplified and main rules into one model. The tax-free-style dividend threshold now combines a…
Effective January 1, 2026, the One Big Beautiful Bill Act increases the employer-provided childcare credit to 40% of childcare costs with a maximum credit of $500,000, up from $150…
From the January 2026 reporting period, employers using vaxa-stod (reduced employer contributions for the first two hires) must first report and pay the full 31.42% contribution, t…
From calendar year 2026, Swedish legal persons (companies) can claim a tax reduction of 20.6% on cash gifts to Skatteverket-approved non-profits working in social assistance or sci…
For tax year 2026 the Section 179 immediate-expensing limit increases to $2,560,000, up from $2.5 million in 2025, with a raised phase-out threshold, per the One Big Beautiful Bill…
For 2026, small employers with 50 or fewer employees can claim a credit for 100% of qualified retirement-plan startup costs (up to $5,000/year for three years), 50% for 51-100 empl…
From 1 January 2026 the 3:12 rules for owners of Swedish famansforetag are reformed (SFS 2025:1361). A single unified grundbelopp of SEK 322,400 (4x inkomstbasbelopp) replaces the…
The IRS standard mileage rate for business use increases to 72.5 cents per mile in 2026, up from 70 cents in 2025. The rate is used to deduct the cost of operating a vehicle for bu…
From January 1, 2026, corporate charitable contributions are deductible only to the extent they exceed 1% of taxable income, with the existing 10% ceiling still applying. Gifts bel…
From 1 January 2026, Sweden's reformed 3:12 rules for closely held companies replace the old simplified/main-rule split with one unified model. The low-taxed dividend allowance (ta…
As of 1 January 2026 Sweden's reformed 3:12 rules replace the dual-track model with a unified calculation: a basic dividend allowance of four income base amounts (SEK 322,400 for 2…
Under the OBBBA, workers can deduct up to $25,000 in qualified tips and $12,500 in qualified overtime ($25,000 joint) for tax years 2025-2028, phasing out above $150k/$300k income.…
Canada's Budget 2025 raised the expenditure limit for the enhanced 35% refundable SR&ED tax credit from $3 million to $6 million of qualifying R&D spending per year (a two-step inc…
Under the One Big Beautiful Bill, for tax year 2026 the IRS increased the maximum employer-provided childcare tax credit (Section 45F) from $150,000 to $500,000, and to $600,000 if…
From the January 2026 reporting period, Skatteverket removes the Växa-stöd checkbox in the employer declaration: small firms must now pay the full 31.42% employer contribution up f…