2026 Tax Changes: A Compliance Guide for Businesses

Tariffs didn’t dominate every tax discussion in 2025, though at times it felt that way, as major developments like the One Big Beautiful Bill Act of 2025 and a wave of state-level tax changes reshaped the landscape. With trade policies still in flux and OBBBA already influencing 2026 state tax decisions, governments are assessing how federal tariffs, taxes, and spending will impact revenues in the years ahead. 

For the 10th edition of our annual tax changes report, we return to a core focus on sales tax while also addressing today’s realities, including tariffs, global e-invoicing mandates, and key VAT updates.