Tax systems never stand still. 2026 brought significant reforms across multiple countries, from Eastern European flat tax reversals to the sunset of US tax provisions. These changes affect expats, digital nomads, and anyone planning international moves.
This guide summarizes the most important 2026 tax reforms and their practical implications.
Slovakia's famous 19% flat tax, in place since 2004, ended with the 2026 "Consolidation Package":
| Income | Old Tax | New Tax | Increase |
|---|---|---|---|
| €50,000 | €9,500 | €9,630 | +€130 |
| €100,000 | €19,000 | €21,100 | +€2,100 |
| €150,000 | €28,500 | €35,800 | +€7,300 |
| €200,000 | €38,000 | €52,300 | +€14,300 |
Lithuania reformed its tax brackets for 2026:
Lithuania was one of the Baltic success stories with simple taxation. This reform adds complexity and increases burden on professionals—the people most mobile internationally. Combined with Slovakia's change, signals broader Eastern European retreat from flat taxes.
The Non-Habitual Resident (NHR) program officially closed to new applicants as of January 1, 2024, with transition period ending 2025.
The Tax Cuts and Jobs Act (TCJA) provisions sunset December 31, 2025. Without Congressional action, 2026 brings major changes:
| Item | 2025 (TCJA) | 2026 (Sunset) |
|---|---|---|
| Top rate | 37% | 39.6% |
| Standard deduction (single) | $14,600 | ~$8,000 |
| Standard deduction (married) | $29,200 | ~$16,000 |
| Estate exemption | $13.61M | ~$7M |
| Child tax credit | $2,000 | $1,000 |
| SALT deduction cap | $10,000 | Unlimited |
UAE introduced corporate tax for the first time:
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