The Lebanese government announced a 1% VAT increase from 11% to 12% pending parliamentary approval, with an immediate 25% hike in petrol prices and no change to diesel. The government also aims to improve tax collection and customs duties, issue collection orders for quarries, and review maritime properties.

Azerbaijan’s Parliament has approved a new VAT regime for non‑resident digital service providers, requiring local registration, charging, collecting and remitting VAT from 1 January 2026. The change replaces the previous withholding‑tax or optional‑registration system, introduces a USD 10 000 annual sales threshold and ends the B2B reverse charge that had been in place since 2023. The current VAT rate on digital services remains 18%.

Lebanon’s cabinet approved a one‑percentage‑point increase in VAT from 11% to 12% and raised the price of a 20‑litre petrol canister by 300,000 Lebanese pounds. The government also announced a pay rise for public sector workers and retirees, while abolishing a diesel levy and increasing customs fees on shipping containers.

The Upper Tribunal ruled that Lycamobile UK must pay more than £50 million in VAT, requiring the operator to charge VAT on the full price of prepaid mobile bundles at the point of sale, rather than only on services actually used. The decision, dated 12 Feb 2026, overturns Lycamobile's previous VAT calculation method.

Bangladesh’s National Board of Revenue has revised the VAT structure on liquefied petroleum gas (LPG), removing the 7.5 % VAT at local production and trading stages and the 2 % advance tax at import. A uniform 7.5 % VAT will now be applied at the import stage, effective 16 February 2026 and set to remain until 30 June 2026. The change is expected to lower the overall VAT burden on consumers by roughly 20 %.

Nigeria’s 2025 Tax Act removes VAT on land, completed buildings, and both residential and commercial rent, effective January 2026. The reform allows contractors to recover input VAT on construction materials and gives tenants rent relief up to ₦500,000, capped at 20 % of annual rent. Mortgage interest for owner‑occupied homes remains tax‑deductible.