2026 XBRL Taxonomies Update

1. Home
2. Newsroom
3. What's New
4. 2026 XBRL Taxonomies Update

2026 XBRL Taxonomies Update

On March 16, 2026, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was upgraded to Release 26.1 and now supports the 2026 taxonomies listed below. Each 2026 taxonomy will be compatible only with other 2026 taxonomies.

Commission staff posted the draft 2026 taxonomies for technical feedback on September 12, 2025, with a feedback period concluding on November 12, 2025. The 2026 taxonomies incorporate the following amendments from the draft versions:

1. Document and Entity Information (DEI). The 2026 DEI taxonomy modifies the data type dei:edgarExchangeCodeItemType so that it accepts the additional value of NYSETX, representing NYSE Texas.
2. Filing Fee Disclosure (FFD). Relative to the 2025q4 FFD taxonomy released on December 16, 2025, the 2026 FFD taxonomy relocates four concepts from definition and presentation links in role 995210- Document - Submission to role 995215-Document- Fees Summary.
3. Open-End Fund (OEF). The 2026 OEF taxonomy requires changing custom definition arcs with target role: http://fasb.org/us gaap/role/eedm/ExtensibleEnumerationLists to target role: http://fasb.org/srt/role/srt eedm/ExtensibleEnumerationLists. Minor changes are also made to the presentation, definition and reference linkbases.
4. Resource Extraction Payments (RXP). The 2026 RXP taxonomy removes the unused data type declaration rxp:paymentTypeItemType, which has no effect on any concepts or linkbases, and does not affect validation.
5. Self-Regulatory Organizations (SRO). The 2026 SRO taxonomy assigns labels to certain elements from the dei namespace. Consequently, the sro-17ad27 entry point no longer requires custom labels for dei concepts.
6. Special Purpose Acquisition Company (SPAC). Relative to the 2025q3 SPAC taxonomy that was released on October 14, 2025, the 2026 SPAC taxonomy adds definition and presentation link role 1603a to Compensation Nature Axis.

The 2026 U.S. GAAP Financial Reporting taxonomy and the 2026 SEC Reporting Taxonomy reflect the same taxonomy versions that the Financial Accounting Standards Board made available on its website on December 15, 2025.

The other 2026 taxonomies listed below are the final versions of the draft taxonomies posted by Commission staff. Refer to the final 2026 taxonomies' Release Notes for details of the changes.

1. Closed-End Fund (CEF)
2. Countries (COUNTRY)
3. Currencies (CURRENCY)
4. Cybersecurity Disclosure (CYD)
5. Executive Compensation Disclosure (ECD)
6. Exchanges (EXCH)
7. Fund (FND)
8. North American Industry Classification System (NAICS)
9. Security-Based Swap (SBS)
10. Standard Industrial Classification (SIC)
11. Sub-National Jurisdiction (SNJ)
12. State and Province (STPR)
13. Variable Insurance Product (VIP)

The staff does not anticipate removal of the 2024 versions of any taxonomies to occur before June 2026.

Please see Standard Taxonomies for a complete listing of supported standard taxonomies.

Although EDGAR will accept either the 2026 or 2025 taxonomy versions, the staff strongly encourages companies to use the most recent version of taxonomy releases for their eXtensible Business Reporting Language filings to take advantage of the most up-to-date tags related to new accounting standards and other improvements. Filers should consider transitioning to the 2026 taxonomies for the earliest reporting period that ends on or after March 16, 2026, but not for reporting periods that end before March 16, 2026. As noted above, prior versions of taxonomies other than the International Financial Reporting Standards taxonomy are not compatible with the 2026 taxonomies.

Last Reviewed or Updated: March 17, 2026