152 updates tagged taxes.
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…
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…
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…
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 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…
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 and MOM announced a dedicated Investment Management Track under the Overseas Networks & Expertise (ONE) Pass, requiring a fixed monthly salary of S$30,000+ (…
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…
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…
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…
Under Brazil's consumption tax reform transition, completing the new CBS and IBS fields on electronic invoices (NF-e, NFC-e and transport documents) became mandatory on August 3, 2…
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 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…
Under Nota Técnica 2025.002 (and 2026.002), from August 3, 2026 all companies outside Simples Nacional (Regime Normal / CRT 3) must fill the new IBS and CBS tax groups, plus cClass…
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…
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 July 27, 2026, China's Ministry of Industry and Information Technology (MIIT) and seven other departments launched a special action to streamline the recognition process for hig…
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,…
From 6 April 2026, Making Tax Digital for Income Tax is mandatory for around 864,000 sole traders and landlords with gross self-employment/property income over £50,000. The first q…
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…
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…
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…
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…
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…
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…
From July 1, 2026, Sweden's rules on 'företrädaransvar' (personal payment liability for company representatives) were eased: a director can now be relieved of personal responsibili…
Effective July 1, 2026, Sweden's Tax Agency (Skatteverket) gained four new anti-fraud powers: it can require in-person identity checks during VAT registration, deny or cancel a VAT…
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…
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 $500,000 of active…
Under Prop. 2025/26:128 (Atgarder mot mervardesskattebedragerier), rules in force since July 1, 2026 let Skatteverket run tighter checks at VAT registration, deny or deregister a c…
Under the Income-tax Act, 2025 (effective 1 April 2026), the perquisite-tax deferral window for eligible startup employees on ESOPs is extended from 48 to 60 months, now governed b…
On June 30, 2026, Premier Li Qiang signed a State Council decree issuing a regulation to promote employment and business start-ups among ex-service personnel, taking effect August…
On June 29-30, 2026, Brazil's federal Executive sent Congress bill PLP 186/2026, which would raise the MEI (Microempreendedor Individual) annual revenue ceiling from the current R$…
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,…
In early June 2026, Receita Federal and the IBS Management Committee published the Split Payment Public Platform technical documentation (Integration Manual and Swagger) via Ato Co…
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…
Delaware HB 400 (signed May 21, 2026) raised Division of Corporations filing fees effective Aug 1, 2026: foreign corporation annual reports now $250, banking/preclearance $350, ele…
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…
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 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,…
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, every business applying for voluntary GST registration in Singapore must be on the InvoiceNow (Peppol) e-invoicing network before IRAS will approve the registrat…
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…
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…
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)…
For financial years starting after 31 December 2025, all Swedish limited companies (aktiebolag) must file their annual report digitally in iXBRL format via Bolagsverket; paper and…
At Budget 2026 (announced 12 Feb 2026), Singapore confirmed it will consolidate the Productivity Solutions Grant, Enterprise Development Grant and Market Readiness Assistance into…
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…
On 5 February 2026 DPIIT revised its startup recognition framework, raising the general turnover ceiling from Rs 100 crore to Rs 200 crore and creating a dedicated Deep Tech Startu…
DPIIT's Gazette Notification G.S.R. 108(E) dated 4 February 2026 superseded the 2019 framework, raising the standard startup turnover ceiling from Rs 100 crore to Rs 200 crore whil…
DPIIT's Gazette Notification G.S.R. 108(E), issued 4 February 2026, replaced the 2019 framework, raising the turnover ceiling for recognised startups from Rs 100 crore to Rs 200 cr…
DPIIT Gazette Notification G.S.R. 108(E) dated 4 February 2026 supersedes the 2019 framework, raising the annual turnover ceiling for recognised startups from Rs 100 crore to Rs 20…
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 OBBBA the Form 1099-K reporting threshold for third-party payment platforms (Stripe, PayPal, Square, marketplaces) reverts to more than $20,000 in gross payments AND more tha…
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…