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The proposed tax amendments for the 2025/2026 financial year impact several key legislations, including the Income Tax Act (Cap. 338), Value Added Tax Act (Cap. 344), Excise Duty Act (Cap. 336), Stamp Duty Act (Cap. 339), and the External Trade Act (Cap. 69).

If enacted in their current form, these amendments are expected to take effect on 1 July 2025, subject to presidential assent.

We have summarized the key provisions covered under amendments and our analysis in the document below.

For more details about the amendments, please do not hesitate to reach out to our tax and regulatory team at [email protected].