---
title: "Visa and tax rule changes: July 2026 · Settle Anywhere"
url: https://settleanywhere.com/changes/2026-07/
lang: en
updated: 2026-10-12
---

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](https://settleanywhere.com/changes/2026-07-01-vietnam-8f1e32/)

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).

In force from 1 July 2026, official notice of 10 December 2025 · Affects: [Residence, worldwide scope and 2026 rates](https://settleanywhere.com/countries/vietnam/tax/) · Official source: [Official Gazette of Vietnam](https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf)

## [Vietnam: From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax](https://settleanywhere.com/changes/2026-07-01-vietnam-3bdbf4/)

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).

In force from 1 July 2026, official notice of 10 December 2025 · Affects: [Personal income tax on business income of resident individuals](https://settleanywhere.com/countries/vietnam/tax/) · Official source: [Official Gazette of Vietnam](https://congbaocdn.chinhphu.vn/180507251028987904/2026/1/24/109signed-17692403594311667615452.pdf)

## [Mauritius: The Finance Act 2026 replaced the individual income tax table](https://settleanywhere.com/changes/2026-07-01-mauritius-b988e3/)

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).

In force from 1 July 2026, official notice of 12 August 2026 · Affects: [Foreign-source income](https://settleanywhere.com/countries/mauritius/tax/) · Official source: [National Assembly of Mauritius](https://mauritiusassembly.govmu.org/mauritiusassembly/wp-content/uploads/2026/08/Act1426.pdf)