Change log
Visa and tax rule changes: January 2026
9 official rule changes take effect in January 2026, popular countries first, each with its official source.
Portugal: 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)
Minimum wage (RMMG) is EUR 920 (≈ $1,030) from 1 January 2026, so the income test is EUR 3,680 (≈ $4,110) a month (four times the minimum wage).
Portugal: Minimum wage (RMMG) is EUR 920 from 1 January 2026, which sets the means-of-subsistence test: EUR 920 a month for the first adult
Minimum wage (RMMG) is EUR 920 (≈ $1,030) from 1 January 2026, which sets the means-of-subsistence test: EUR 920 (≈ $1,030) a month for the first adult.
Portugal: The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art
The 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, (≈ $9,320) 15.7% to EUR 12,587, (≈ $14,100) 21.2% to EUR 17,838, (≈ $19,900) 24.1% to EUR 23,089, (≈ $25,800) 31.1% to EUR 29,397, (≈ $32,800) 34.9% to EUR 43,090, (≈ $48,100) 43.1% to EUR 46,566, (≈ $52,000) 44.6% to EUR 86,634 (≈ $96,800) and 48% above.
The 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
The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 (≈ $223,000) to EUR 300,000, (≈ $335,000) and from EUR 25,000 (≈ $27,900) to EUR 50,000 (≈ $55,900) 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).
Italy: The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026
The second IRPEF rate on income from EUR 28,000 (≈ $31,300) to EUR 50,000 (≈ $55,900) fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 (≈ $223,000) have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4).
Taiwan: For 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)
For 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.
Germany: From assessment year 2026 the basic allowance is EUR 12,348
From assessment year 2026 the basic allowance is EUR 12,348 (≈ $13,800); the first progressive zone runs to EUR 17,799, (≈ $19,900) the 42% marginal rate starts at EUR 69,879 (≈ $78,100) and the 45% rate at EUR 277,826 (≈ $310,000) (section 32a EStG).
Malta: The 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
The 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, (≈ $72,600) on emoluments up to EUR 7,000,000, (≈ $7,820,000) 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.
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 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 (≈ $998,000) and TND 5 million (≈ $1,660,000) and 1% above TND 5 million (≈ $1,660,000), covering property in Tunisia and, for tax residents, property abroad. The main home and bank deposits are excluded.