Nomadic Tax Institute
Publicly sourced cross-border tax developments. Dates, status and scope are shown separately so they can be read in context.
2639 updates
Status requires verification
The rate of the International Tourist Tax (国際観光旅客税) was increased from ¥1,000 to ¥3,000 per departure for most outbound travelers, effective July 1, 2026. Certain transport contracts concluded before that date may retain the old rate.
Editorial impact label: Medium
Status requires verification
The Saudi Minister of Finance extended the initiative for taxpayers under all tax laws to have certain fines cancelled and financial penalties exempted. The extension runs from 1 July 2026 through 31 December 2026 and covers penalties for late registration, late payment, and late filing of returns or amendments due by 30 June 2026. Exclusions include penalties under Article 45 of the VAT Law, penalties already paid before 1 July 2026, returns due after 30 June 2026, and violations involving tax evasion. To benefit, taxpayers must be registered with ZATCA, submit all outstanding returns, and either pay the principal tax debt in full or arrange an approved installment plan. Penalties excluded from the initiative remain enforceable.
Editorial impact label: High
Status requires verification
Starting 1 July 2026, importers from EAEU member states (except Belarus until 1 November 2026) must file a document of expected supply (ДОПП) at least two calendar days before import, make an assurance payment for VAT and excise, and use a revised indirect taxes declaration form including a new Section 4 to report sums from ДОПП. Regions will be required to submit the updated form from July reports onwards. Also, the obligation to use the assurance payment applies as of 1 July for all EAEU imports, with transitional treatment for Belarusian imports.
Editorial impact label: High
Status requires verification
Introduces reforms to the Superannuation Guarantee framework requiring employers from 1 July 2026 to pay super on payday (i.e. at the same time as salary and wages). Employers must ensure super contributions are received by the employee’s superannuation fund within 7 business days of payday, use a newly defined term ‘qualifying earnings’ to determine obligations, and face updated super guarantee charge rules. The Small Business Superannuation Clearing House (SBSCH) will close permanently from 1 July 2026. Transitional and regulatory guidance (via Law Companion Rulings) is in place to assist employers and digital service providers to prepare.
Editorial impact label: High
Status requires verification
زاتكا (السعودية) مدّدت المبادرة التي تتيح خصم الغرامات والعقوبات المالية عن المكلفين المسجّلين في جميع الأنظمة الضريبية لمدة ستة أشهر تبدأ 1 يوليو 2026 وتنتهي 31 ديسمبر 2026، شريطة تقديم جميع الإقرارات المستحقة وسداد أصل الدين الضريبي. لا تشمل المبادرة مخالفات التهرب الضريبي، غرامات المادة 45 لضريبة القيمة المضافة، أو الإقرارات التي يتوجّب تقديمها بعد 30 يونيو 2026. يمكن التقدّم بطلب تقسيط خلال فترة المبادرة.
Editorial impact label: High
Status requires verification
For South Africa, SARS has introduced changes effective 1 July 2026 for Filing Season 2026: auto-assessment periods; expanded transaction-level declarations for interest and DTA items; ring-fencing of losses under section 20A applying at 39% marginal rate for years from 1 March 2026; new line-items for partnerships’ expenses and for disposals under capital gains schedule; digital validation mechanism (Recognition of Transfer validation) added. Implications include tighter compliance, adjustments in bookkeeping, and earlier planning for provisional taxpayers.
Editorial impact label: High
Status requires verification
IRS revised the optional standard mileage rates for business, medical, and moving purposes, effective July 1, 2026, modifying Notice 2026-10. This impacts deductions for taxpayers who use the standard mileage rate instead of actual expenses.
Editorial impact label: Medium
Status requires verification
From 1 July 2026, the GDP adjustment factor used to calculate quarterly GST and PAYG instalment amounts increases to **5%** for the 2026-27 income year. For taxpayers with substituted accounting periods (SAP) whose income year commenced in January-March 2026, the earlier 4% factor continues. The change affects instalment amounts, cashflow forecasts and when instalment settings in software are updated. ([softwaredevelopers.ato.gov.au](https://softwaredevelopers.ato.gov.au/GDPupliftfactor?utm_source=openai))
Editorial impact label: Medium
Status requires verification
From July 2026, Singapore’s IRAS will phase in new tax reference numbers in the ASGD ID format (9-character: 'A'+8 digits) for estates, trusts and unit trusts. The old ITR ID (10-character) will no longer be used starting January 2027.
Editorial impact label: Medium
Status requires verification
Malaysia’s Lembaga Hasil Dalam Negeri (HASiL) will require Unit Trusts/Property Trusts, Co-operative Societies, Trust Bodies, and Real Estate Investment Trusts/Property Trust Funds to submit specified documents via the MITRS system within 30 days after the return filing deadline, effective YA 2026.
Editorial impact label: High
Status requires verification
The FY2026 tax reform introduces platform taxation (where platforms collect consumption tax for cross-border e-commerce), lowers thresholds for small-value imports taxed, transitions tax-free shopping to a refund method, and increases the international tourist departure tax from ¥1,000 to ¥3,000 effective July 1, 2026.
Editorial impact label: Medium
Status requires verification
From 1 July 2026, the EU removed the de minimis customs duty exemption for low-value consignments (up to €150) imported from outside the EU, and introduced a temporary fixed customs duty of €3 per item until 1 July 2028. From 1 November 2026, product identifiers (PIDs) will become mandatory for distance sales for improved traceability. This impacts e-commerce businesses and sellers outside the EU supplying goods to EU customers. ([taxation-customs.ec.europa.eu](https://taxation-customs.ec.europa.eu/news/guidance-and-legal-text-temporary-flat-fee-low-value-imports-which-will-apply-until-1-july-2028-2026-06-08_en?prefLang=sk&utm_source=openai))
Editorial impact label: High
Status requires verification
Decision by Saudi Minister of Finance to extend the ‘Cancellation of Fines and Exemption of Financial Penalties Initiative’ for all taxpayers subject to tax laws for six months from 1 July 2026. Provides penalty waivers for late registration, late filing, late payment, and VAT return correction fines, subject to conditions. Excludes penalties for tax evasion, fines paid before the initiative’s start, and returns due after 30 June 2026.
Editorial impact label: Medium
Status requires verification
From July 1 to September 30, 2026, the CRA changed prescribed interest rates: overdue taxes, CPP/EI premiums etc. at 7%; overpayments to corporates at 3%, non-corporates at 5%; taxable benefit rate for low-interest or interest-free loans at 3%; corporate debt/loans rate at 6.30%.
Editorial impact label: Medium
Status requires verification
As of 1 July 2026, government-funded parental leave payments will be treated as concessional contributions to an individual’s nominated super fund (or via legislated hierarchy), taxed at 15% in fund, and counted towards the concessional contributions cap.
Editorial impact label: Medium
Status requires verification
Instrução Normativa RFB nº 2.291/14-nov-2025 institui DeCripto, obrigando desde julho de 2026 que transações de criptoativos (incluindo prestadoras estrangeiras que operam no Brasil) sejam informadas à Receita Federal; mostram dados de volumes históricos e predominância das stablecoins.
Editorial impact label: Medium
Status requires verification
Saudi Arabia’s ZATCA, under a Ministerial decision, extended its initiative to waive fines and financial penalties for taxpayers subject to all tax laws from 1 July 2026 through 31 December 2026. Covered are penalties for late registration, late filings, late payments, VAT return corrections. Penalties for tax evasion, Article 45 VAT Law, or returns due after 30 June 2026 are excluded. Principal tax debt must be paid; outstanding returns submitted to benefit; installment plans may apply.
Editorial impact label: Medium-High
Status requires verification
Introduces Automatic Exemption from Penalty (AEP), which replaces First Time Abate for certain taxpayers beginning in summer 2026; eligible taxpayers need no separate request and meet timely filing/pay history requirements.
Editorial impact label: High
Status requires verification
From the 2026-27 financial year, individuals whose Total Super Balance (TSB) exceeds $3 million will pay a 15% tax on super earnings above that threshold. If their TSB exceeds the $10 million Very Large Super Balance Threshold (VLSBT), an additional 10% tax will apply on the earnings above $10 million. Relevance for high-balance super members including SMSF holders, requiring tax-planning to mitigate the extra tax burden.
Editorial impact label: High
Status requires verification
From 1 July 2026, employers must pay super guarantee contributions **each pay-day** rather than quarterly, using the concept of ‘qualifying earnings’. Contributions must be received by super funds within 7 business days after pay-day. Includes changes to Single Touch Payroll reporting, closing the Small Business Superannuation Clearing House, and updates to SuperStream payment and validation standards.
Editorial impact label: High