The city of San Fernando, Pampanga, Philippines has announced that water bills will no longer carry the 12% Value-Added Tax (VAT) starting March 2026. Residents will receive full refunds for VAT collected between 17 November 2025 and February 2026. The measure, announced by Mayor Vilma B. Caluag, aims to reduce household costs and ease living burdens.

Gibraltar will introduce a 15% Transaction Tax on goods imported or manufactured locally from 10 April 2026, rising to 17% by 2028, as part of a post‑Brexit agreement with Spain to keep open borders. The new tax replaces Gibraltar’s long‑standing VAT‑free regime and includes reduced, zero‑rated, and exempt categories for specific goods and services.

EY reports that Gibraltar will introduce a Transaction Tax on goods from 10 April 2026, with rates rising from 15% to 16% and then aligning with the EU's lowest VAT rate. The new tax applies to imported or locally manufactured goods, exempting bunkering fuel, ship supplies, and non‑sale goods, while excise duties for tobacco, alcohol, and fuel will align with Spanish rates by 2029. Businesses and individuals will need to adjust pricing and compliance processes accordingly.

The Philippine Court of Tax Appeals issued a decision on Feb. 10, 2026 (CTA Case No. 10561) clarifying the validity of assessments for alleged tax deficiencies. The case involved a domestic corporation claiming entitlement to a 5 % preferential gross income tax rate and a 12 % VAT exemption, arguing that the Commissioner of Revenue had incorrectly applied a 30 % threshold for income from Philippine sources outside the Subic Special Economic and Freeport Zone. The court examined whether the sales in question were within the zone and the implications for the tax assessments.

The Court of Tax Appeals (Danıştay) issued decision 2025/19, 2025/21 on 12 Feb 2026 clarifying that real‑estate sales by corporate taxpayers held for at least two full years in their books are exempt from VAT, even when sold at auction. The ruling resolves a dispute between Konya and Istanbul regional courts and extends the exemption to auction sales.