---
title: "Visa and tax rule changes: January 2027 · Settle Anywhere"
url: https://settleanywhere.com/changes/2027-01/
lang: en
updated: 2026-10-12
---

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](https://settleanywhere.com/changes/2027-01-01-japan-160e2f/)

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).

In force from 1 January 2027 · Affects: [National progressive scale, reconstruction surtax and inhabitant tax](https://settleanywhere.com/countries/japan/tax/) · Official source: [National Tax Agency Japan](https://www.nta.go.jp/taxes/shiraberu/taxanswer/shotoku/2260.htm)

## [Singapore: From 28 January 2027 new and renewal Tech.Pass applications are no longer accepted](https://settleanywhere.com/changes/2027-01-28-singapore-e8e476/)

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.

In force from 28 January 2027 · Affects: [Tech.Pass](https://settleanywhere.com/countries/singapore/tech-pass/) · Official source: [Economic Development Board Singapore](https://www.edb.gov.sg/en/incentives-and-programmes/incentives-and-facilitation-programmes/tech-pass.html)

## [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](https://settleanywhere.com/changes/2027-01-01-mongolia-48fbe8/)

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).

In force from 1 January 2027, official notice of 26 June 2026 · Affects: [Residence test and taxation of permanent-resident individuals](https://settleanywhere.com/countries/mongolia/tax/) · Official source: [legalinfo.mn, Ministry of Justice and Home Affairs of Mongolia](https://legalinfo.mn/mn/detail?lawId=14410)