Change log
Visa and tax rule changes: January 2027
3 official rule changes take effect in January 2027, popular countries first, each with its official source.
Japan: For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No
For income arising from 1 January 2027 the reconstruction special income tax falls from 2.1% to 1.1% of base income tax and a defence special income tax of 1% of the income tax to be withheld is collected alongside it (NTA tax answer No. 2260).
Singapore: From 28 January 2027 new and renewal Tech.Pass applications are no longer accepted
From 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.
Mongolia: Personal income tax scale changes from 1 January 2027: income up to MNT 9,504,000 a year is taxed at 0%, then 10% up to MNT 120 million, 15% up to MNT 180 million and 20% above
Personal income tax scale changes from 1 January 2027: income up to MNT 9,504,000 (≈ $2,640) a year is taxed at 0%, then 10% up to MNT 120 million (≈ $33,300), 15% up to MNT 180 million (≈ $49,900) and 20% above. From 1 January 2028 a 1% band applies between MNT 9,504,000 (≈ $2,640) and MNT 24,000,000 (≈ $6,660).