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Change log

What changed

Official rule changes with the date they take effect. Fixes to our own records, new routes and re-checks have their own pages. Change tracking started on 10 October 2026.

Rule changes

Official changes to the rules, dated by when they take effect, with the official notice.

  • Japan
    • Spouse of a citizenPermanent residence for spouses of Japanese nationals: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan.In force from 1 April 2027, official notice of 1 October 2026 · Details and sources
    • Spouse of a permanent residentPermanent residence for spouses of permanent residents: applications filed from 1 April 2027 need 5 years of marriage and 3 years of continuous residence in Japan. Until then the guideline of 24 February 2026 applies: 3 years of marriage and 1 year in Japan.In force from 1 April 2027, official notice of 1 October 2026 · Details and sources

  • Singapore
    • Tech.PassFrom 28 January 2027 new and renewal Tech.Pass applications are no longer accepted. Existing holders keep their pass until it expires; a new ONE Pass (AI and Tech) track replaces Tech.Pass from January 2027.In force from 28 January 2027 · Details and sources

  • Andorra
    • Work residenceDecree 388/2026 set a new general quota: 702 residence and work authorisations and 198 frontier-work authorisations, less those granted under Decree 231/2026, with applications accepted until 30 April 2027. It replaces Decrees 159/2026 and 231/2026.In force from 7 October 2026, official notice of 7 October 2026 · Details and sources

  • Cambodia
    • K visa (Khmer origin)From 3 October 2026 the K visa is issued as an electronic visa instead of a sticker in the passport, and it can be applied for on the e-Visa portal (evisa.gov.kh). Stickers issued before that date stay valid.In force from 3 October 2026 · Details and sources

  • Thailand
    • Tourist VisaThailand revoked the 60-day visa exemption that covered 93 countries and territories; from 15 September 2026 visa-free tourist entry is 30 days for 60 listed countries and territories (previously 57), 15 days for Seychelles and Mauritius, and a visa on arrival of up to 15 days for Azerbaijan, Belarus and Serbia. Other nationals need a visa unless a bilateral agreement applies, and visitors admitted under the old exemption may stay until the end of their stamped period.In force from 15 September 2026, official notice of 31 August 2026 · Details and sources
  • United States
    • F-1 / M-1 Student visaF-1 students are admitted for a fixed period instead of for duration of status: the time needed to complete the programme on the Form I-20, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS.In force from 15 September 2026, official notice of 17 July 2026 · Details and sources
    • J-1 Exchange visitorJ-1 exchange visitors are admitted for a fixed period instead of for duration of status: until the programme end date on the Form DS-2019, not more than 4 years, plus 30 days to prepare to leave. A longer stay needs an extension of stay approved by USCIS.In force from 15 September 2026, official notice of 17 July 2026 · Details and sources

  • Vietnam
    • Residence, worldwide scope and 2026 ratesLaw 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29).In force from 1 July 2026, official notice of 10 December 2025 · Details and sources
    • Personal income tax on business income of resident individualsFrom the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period).In force from 1 July 2026, official notice of 10 December 2025 · Details and sources
  • Mauritius
    • Foreign-source incomeThe Finance Act 2026 replaced the individual income tax table. From the income year starting 1 July 2026 the 20 percent rate applies to chargeable income between MUR 1 million and MUR 12 million, and 35 percent applies above MUR 12 million.In force from 1 July 2026, official notice of 12 August 2026 · Details and sources

  • South Korea
    • Workcation visa (F-1-D)Workcation (F-1-D) visa runs as a formal programme from 30 June 2026. The income test is 1 to 2 times GNI per person by age and region of stay (before: 2 times for everyone), and the maximum stay is 3 years (before: 2 years).In force from 30 June 2026, official notice of 7 July 2026 · Details and sources

  • Qatar
    • Property residence · QAR 3.65M, Property residence · QAR 730kCouncil of Ministers Decision No. 21 of 2026 (Official Gazette No. 9, 7 June 2026) replaced Table 1 of the areas where non-Qataris may own real estate and its map, moved the responsible minister from the Minister of Justice to the Minister of Municipality and reworded the registration article; the QAR 730,000 and QAR 3,650,000 property values and the 90-day annual residence rule in article 7 are unchanged.In force from 8 June 2026, official notice of 14 May 2026 · Details and sources

  • Portugal
    • Portuguese nationality for grandchildrenLei Orgânica 1/2026 made the grandchild route depend on the conditions of Article 6(1)(c) to (h): language and culture test or certificate, civic knowledge, declaration of adherence, no serious convictions, no security threat and no sanctions. Procedures pending on 19 May 2026 follow the previous text.In force from 19 May 2026, official notice of 18 May 2026 · Details and sources
    • Portuguese Sephardic route (closed)Lei Orgânica 1/2026 revoked Article 6(7) of the Lei da Nacionalidade, ending naturalisation for descendants of Portuguese Sephardic Jews; pending procedures continue under the previous law.In force from 19 May 2026, official notice of 18 May 2026 · Details and sources

  • Norway
    • Graduate job seekerThe money a job seeker must have rose to NOK 28,448 a month (NOK 341,373 a year), and to NOK 85,344 for former PhD candidates, in line with the National Insurance basic amount of NOK 136,549 from 1 May 2026.In force from 1 May 2026 · Details and sources

  • Hong Kong
    • Hong Kong salaries tax progressive and standard ratesFrom the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person's allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses.In force from 1 April 2026, official notice of 25 February 2026 · Details and sources

  • Andorra
    • Passive residence · €1mDecree 74/2026 set a new quota of 200 residence authorisations without work, 163 of them for residence without lucrative activity. The earlier quota of 600, of which 490 were for residence without lucrative activity, had been used up.In force from 12 March 2026, official notice of 11 March 2026 · Details and sources

  • France
    • French income tax scale 2026Finance Act 2026 (Law 2026-103 of 19 February 2026) indexed the income tax scale by 0.9% for tax on 2025 income: 0% to EUR 11,600, 11% to EUR 29,579, 30% to EUR 84,577, 41% to EUR 181,917 and 45% above, per family-quotient share.Official notice of 19 February 2026 · Details and sources

  • Portugal
    • D8 nomad visa, D8 nomad (temporary stay)Minimum wage (RMMG) is EUR 920 from 1 January 2026, so the income test is EUR 3,680 a month (four times the minimum wage).In force from 1 January 2026 · Details and sources
    • D7 passive income visaMinimum wage (RMMG) is EUR 920 from 1 January 2026, which sets the means-of-subsistence test: EUR 920 a month for the first adult.In force from 1 January 2026 · Details and sources
    • General progressive ratesThe 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art. 68 IRS brackets for 2026: 12.5% up to EUR 8,342, 15.7% to EUR 12,587, 21.2% to EUR 17,838, 24.1% to EUR 23,089, 31.1% to EUR 29,397, 34.9% to EUR 43,090, 43.1% to EUR 46,566, 44.6% to EUR 86,634 and 48% above.In force from 1 January 2026, official notice of 30 December 2025 · Details and sources
  • Italy
    • Substitute tax for new residents on foreign-source incomeThe annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26).In force from 1 January 2026, official notice of 30 December 2025 · Details and sources
    • Italian personal income tax ordinary rates 2026The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4).In force from 1 January 2026, official notice of 30 December 2025 · Details and sources
  • Taiwan
    • Taiwan progressive income tax ratesFor tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025). The NT$7,500,000 basic income exemption is unchanged.In force from 1 January 2026, official notice of 27 November 2025 · Details and sources
  • Germany
    • Scale from 2026From assessment year 2026 the basic allowance is EUR 12,348; the first progressive zone runs to EUR 17,799, the 42% marginal rate starts at EUR 69,879 and the 45% rate at EUR 277,826 (section 32a EStG).In force from 1 January 2026 · Details and sources
  • Malta
    • Malta Highly Skilled Individuals Rules 2026: 15% flat tax on qualifying employment incomeThe Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions. Under the Highly Qualified Persons Rules no determination is issued for applications made after 31 December 2025.In force from 1 January 2026, official notice of 23 January 2026 · Details and sources
  • Tunisia
    • Personal income tax 0-40%The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad. The main home and bank deposits are excluded.In force from 1 January 2026, official notice of 12 December 2025 · Details and sources

  • South Korea
    • Job Seeker (D-10)Job-seeking period is 1 year per grant, up to 3 years in total, replacing 6-month periods; graduates aged 29 or under of world top-200 universities and TOPIK 6 holders in Korean studies are exempt from the points and financial tests.In force from 29 October 2025, official notice of 27 October 2025 · Details and sources

  • Spain
    • Spanish Democratic Memory Law option (closed)The deadline for the Democratic Memory Law option closed at 23:59 on 22 October 2025 after the one-year extension; from 23 October 2025 consulates accept no new appointment requests.In force from 22 October 2025, official notice of 30 September 2025 · Details and sources

  • Italy
    • Italian citizenship by descentLaw 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules.In force from 24 May 2025, official notice of 23 May 2025 · Details and sources

  • United Kingdom
    • Four-year Foreign Income and Gains regimeThe remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed.In force from 6 April 2025 · Details and sources

  • Spain
    • Golden Visa (abolished)Golden visa closed: the investor visa and residence articles of Ley 14/2013 were left without content, ending the real-estate and other investor routes. Applications filed before 3 April 2025 are processed under the old rules.In force from 3 April 2025, official notice of 2 January 2025 · Details and sources

  • Italy
    • Italian citizenship by descentDecree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025.In force from 28 March 2025, official notice of 28 March 2025 · Details and sources

  • Thailand
    • Foreign-source income of tax residentsForeign-source assessable income earned from 1 January 2024 by a person resident in Thailand (180 days or more in the tax year it is earned) is taxed in the year it is brought into Thailand, whichever year that is; income earned before 2024 is not taxed when brought in (Revenue Department Orders Por. 161/2566 and 162/2566).In force from 1 January 2024, official notice of 15 September 2023 · Details and sources

  • Slovakia
    • Slovak citizenship by ancestryAct 72/2022 added Section 7(2)(j): an applicant with permitted residence in Slovakia who was never a Slovak citizen and has a parent, grandparent or great-grandparent who was a Czechoslovak citizen born in Slovakia may be granted citizenship without the eight years of permanent residence; the language test is waived for them.In force from 1 April 2022, official notice of 11 March 2022 · Details and sources

  • Croatia
    • Croatian citizenship for emigrant descendantsThe 2019 amendment (NN 102/2019) rewrote Article 11: emigrants who left before 8 October 1991 and their descendants, without generation limit, and their spouses, are exempt from the residence, language and culture conditions of Article 8(1) points 2 to 4.In force from 1 January 2020, official notice of 25 October 2019 · Details and sources