Change log
Visa and tax rule changes: July 2026
3 official rule changes take effect in July 2026, popular countries first, each with its official source.
Vietnam: Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026
Law 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, (≈ $0) 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million (≈ $600) a month (VND 6.2 million (≈ $240) per dependant), apply from the 2026 tax period (article 29).
Vietnam: From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax
From the 2026 tax period resident individuals with annual business revenue of VND 500 million (≈ $19,300) 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 (≈ $116,000), at 0.5% to 5% on revenue above VND 500 million (≈ $19,300) (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period).
Mauritius: The Finance Act 2026 replaced the individual income tax table
The 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 (≈ $21,000) and MUR 12 million (≈ $253,000), and 35 percent applies above MUR 12 million (≈ $253,000).