What changed: The Shopify Tax free discount, which previously reset at the start of each calendar year, will no longer reset annually starting January 1, 2027. Instead, it will be based on each store's lifetime global sales.
Who is affected
The source states this applies to stores using the Shopify Tax free discount; no other scope limitation is mentioned.
What it means for your business
For businesses using Shopify Tax, this means the free discount will no longer restart each year — it will instead depend on the store's cumulative lifetime global sales.
What to do
If you use Shopify Tax, track your store's lifetime global sales and review your free discount status before January 1, 2027.
When it takes effect
January 1, 2027
Source: https://changelog.shopify.com/