--- title: "Visa and tax rule changes: January 2026 · Settle Anywhere" url: https://settleanywhere.com/changes/2026-01/ lang: en updated: 2026-10-12 --- 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)](https://settleanywhere.com/changes/2026-01-01-portugal-3dc70e/) 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). In force from 1 January 2026 · Affects: [D8 nomad visa](https://settleanywhere.com/countries/portugal/d8-remote-work-residence/), [D8 nomad (temporary stay)](https://settleanywhere.com/countries/portugal/d8-temporary-stay-remote-work/) · Official source: [DGERT](https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026) ## [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](https://settleanywhere.com/changes/2026-01-01-portugal-8c359d/) 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. In force from 1 January 2026 · Affects: [D7 passive income visa](https://settleanywhere.com/countries/portugal/retirement-own-income-visa/) · Official source: [DGERT](https://www.dgert.gov.pt/retribuicao-minima-mensal-garantida-para-2026), [Ministry of Foreign Affairs](https://vistos.mne.gov.pt/pt/vistos-nacionais/documentacao-instrutoria/meios-de-subsistencia) ## [Portugal: The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art](https://settleanywhere.com/changes/2026-01-01-portugal-66f952/) 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. In force from 1 January 2026, official notice of 30 December 2025 · Affects: [General progressive rates](https://settleanywhere.com/countries/portugal/tax/) · Official source: [AT](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/cirs_rep/Pages/irs68.aspx) ## [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](https://settleanywhere.com/changes/2026-01-01-italy-055c57/) 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). In force from 1 January 2026, official notice of 30 December 2025 · Affects: [Substitute tax for new residents on foreign-source income](https://settleanywhere.com/countries/italy/tax/) · Official source: [Normattiva](https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199), [Agenzia delle Entrate](https://www.agenziaentrate.gov.it/portale/schede/agevolazioni/opzione-per-i-neo-residenti/infogen-opzionale-neo-residenti) ## [Italy: The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026](https://settleanywhere.com/changes/2026-01-01-italy-7e35af/) 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). In force from 1 January 2026, official notice of 30 December 2025 · Affects: [Italian personal income tax ordinary rates 2026](https://settleanywhere.com/countries/italy/tax/) · Official source: [Normattiva](https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2025-12-30;199), [Agenzia delle Entrate](https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef) ## [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)](https://settleanywhere.com/changes/2026-01-01-taiwan-988c2f/) 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. In force from 1 January 2026, official notice of 27 November 2025 · Affects: [Taiwan progressive income tax rates](https://settleanywhere.com/countries/taiwan/tax/) · Official source: [Ministry of Finance, R.O.C.](https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=34b463dc8f1b49f29d440d92a6fd5139) ## [Germany: From assessment year 2026 the basic allowance is EUR 12,348](https://settleanywhere.com/changes/2026-01-01-germany-ca0997/) 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). In force from 1 January 2026 · Affects: [Scale from 2026](https://settleanywhere.com/countries/germany/tax/) · Official source: [Federal Ministry of Justice](https://www.gesetze-im-internet.de/estg/__32a.html) ## [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](https://settleanywhere.com/changes/2026-01-01-malta-639a10/) 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. In force from 1 January 2026, official notice of 23 January 2026 · Affects: [Malta Highly Skilled Individuals Rules 2026: 15% flat tax on qualifying employment income](https://settleanywhere.com/countries/malta/tax/) · Official source: [Legislation Malta](https://legislation.mt/eli/ln/2026/20/eng) ## [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](https://settleanywhere.com/changes/2026-01-01-tunisia-5ffb15/) 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. In force from 1 January 2026, official notice of 12 December 2025 · Affects: [Personal income tax 0-40%](https://settleanywhere.com/countries/tunisia/tax/) · Official source: [Journal Officiel de la République Tunisienne](https://jibaya.tn/wp-content/uploads/2025/12/Loi2025_17.pdf)