UAE Tax Update – September 2026: VAT Changes and Employee Expense Rules
September brought two VAT developments for UAE businesses: amendments to the VAT Executive Regulation under Cabinet Decision No. 149 of 2026, and the publication of FTA Decision No. 17 of 2026 on input tax recovery for certain employee expenses. Executive Regulation amendments The Ministry of Finance’s 8 September announcement covers medical products, employee accommodation, the […]
UAE Tax Update – August 2026: Small Business Relief Extended to 2029
On 7 August 2026, the Ministry of Finance announced that Small Business Relief for UAE Corporate Tax purposes has been extended to tax periods ending on or before 31 December 2029. The AED 3 million revenue threshold continues The existing threshold continues to apply: eligible taxable persons with revenue not exceeding AED 3 million for […]
UAE Tax Update – July 2026: New Procedures for Some Free Zone Distributors
The Federal Tax Authority published Decision No. 6 of 2026 on additional procedures for Qualifying Free Zone Persons (QFZPs). The decision is relevant to QFZPs carrying out the qualifying activity of distributing goods or materials in or from a Designated Zone. Who should review the decision? This is a targeted rule, not a new procedure […]
UAE Tax Update – June 2026: FTA Updates Its Family Foundations Guide
In June 2026, the Federal Tax Authority updated its Corporate Tax Guide on the taxation of family foundations. The guide explains how a family foundation may, where it meets the relevant legal conditions, be treated as an unincorporated partnership for Corporate Tax purposes. What the guide means for a family foundation A family foundation is […]
UAE Tax Update – May 2026: E-Invoicing Deadline Extended
In May 2026, the Ministry of Finance announced a targeted extension to the UAE e-Invoicing rollout dates. The initial phase applies to businesses with annual revenue of AED 50 million or more. What changed Eligible large businesses now have until 30 October 2026 to appoint an Accredited Service Provider. The original deadline was 31 July […]
UAE Tax Update – March 2026: New R&D Corporate Tax Credit Announced
On 18 March 2026, the Ministry of Finance announced Phase 1 of the UAE Research and Development (R&D) Tax Incentives Programme. The measure is designed to encourage private-sector investment in genuine research and innovation activity. How Phase 1 is designed The announced credit is non-refundable and may reach up to 50% of qualifying expenditure, subject […]
UAE Tax Update – April 2026: Revised Administrative Penalties Take Effect
Cabinet Decision No. 129 of 2025 amending UAE administrative tax penalties took effect on 14 April 2026. The Federal Tax Authority said the changes reduce or revise penalties for a range of violations under the Tax Procedures, VAT and Excise Tax legislation. Examples of the changes The FTA highlighted several reductions. The penalty for failing […]
UAE Tax Update – February 2026: e-Invoicing Guidelines Are Published
The Ministry of Finance published the UAE’s official Electronic Invoicing Guidelines on 23 February 2026. The guide gives businesses a practical starting point for understanding which transactions are in scope and how to prepare for phased implementation. What the guidelines explain The document covers the system’s scope, excluded transactions, invoice categories, tax codes, business scenarios, […]
UAE Tax Update – January 2026: New VAT and Tax Procedures Rules Take Effect
Several important UAE tax changes began in January 2026. Businesses should review old VAT credits, reverse-charge documentation and the new rules for eligible metal-scrap transactions. Tax Procedure Law: a five-year window for tax credits Federal Decree-Law No. 17 of 2025 took effect on 1 January 2026. In general, a taxpayer has five years from the […]
UAE Tax Updates: E-Invoicing Deadlines and Top-Up Tax Guide (October 2026)
Last reviewed: 10 October 2026 Here are two recent UAE tax developments from the Federal Tax Authority (FTA) that businesses may need to plan for. Applicability depends on the business and the rules in force; use the official guidance linked below for the full requirements. UAE e-invoicing: phased deadlines announced The FTA’s 29 September 2026 […]
