2026 Global Tax Changes Calendar
Key dates for global tax reforms, OECD Pillar Two implementation, and international tax compliance deadlines in 2026.
January 2026
OECD Pillar Two GloBE rules effective in more jurisdictions
Additional countries begin applying the 15% global minimum tax under GloBE rules.
EU DAC7 reporting deadline
Digital platforms must report seller data to EU tax authorities for 2025 under DAC7.
March 2026
UK Digital Services Tax filing
Annual DST return and payment for qualifying digital businesses operating in the UK.
April 2026
India Equalisation Levy review
India's 2% equalisation levy on e-commerce supply of services up for annual review.
Country-by-Country Reporting deadline (many jurisdictions)
MNEs with fiscal year ending Dec 31 must file CbCR in most jurisdictions.
June 2026
OECD GloBE Information Return deadline
First filing deadline for standardized GloBE Information Return in implementing jurisdictions.
July 2026
Australia multinational anti-avoidance law update
Expanded MAAL provisions targeting restructured arrangements by multinationals.
September 2026
UN Tax Committee proposed digital economy treaty session
UN committee session reviewing proposed framework convention on digital economy taxation.
October 2026
Transfer pricing documentation deadline (many jurisdictions)
Master file and local file submission deadline for MNEs with Dec year-end.
December 2026
Year-end global tax compliance review
Final deadline for annual tax compliance review across all operating jurisdictions.