The Finance Ministry aims to let people start saving into TISA from January 2027 (tax year 2027), later than the end of 2026 previously expected. Savers could claim the tax benefit when filing in January-March 2028. Rules have not been finalised; FETCO wants them issued this year, and the tax deduction cap is still unconfirmed. For a small business owner this is background: no action is needed now, but if you plan personal savings or retirement planning, do not count on TISA for 2026 and watch for the final rules.