Policy update

Policy & Legal Updates

UAE Introduces Five-Year Golden Residency Visa for Outstanding Secondary School Students

The UAE has established a five-year Golden Residency visa pathway for high-achieving secondary school students and their families without requiring a local sponsor. According to the Federal Authority for Identity, Citizenship, Customs and Port Security, applicants must achieve at least 95 percent on their secondary school examinations and receive a recommendation from the Ministry of Education. The program aims to attract and retain international talent across academic and professional fields.

Policy & Legal Updates

UAE Clarifies VAT Recovery Rules for Employee Expenses Under Decision No. 17

The UAE Federal Tax Authority issued Decision No. 17 of 2026 setting conditions for businesses to recover input VAT on employee expenses from 1 October 2026. Separately, the authority released guidance on the Qualified Domestic Minimum Top-up Tax for qualifying multinational groups.

Policy & Legal Updates

UAE Federal Tax Authority Issues Clarification on Free Zone and Designated Zone Status

The UAE Federal Tax Authority published Tax Public Clarification TAXP010 explaining how businesses must assess whether facilities qualify as Free Zones or Designated Zones. The guidance emphasizes that zone definitions differ across Corporate Tax, Value Added Tax, and Excise Tax laws. Qualifying for a 0% Corporate Tax rate requires meeting specific statutory criteria, including separate evaluation from VAT Designated Zone status.

Policy & Legal Updates

Dubai gives building owners 12 months to comply with shared housing rules

Dubai Municipality has introduced new regulations for shared accommodation, giving building owners 12 months to comply. The rules apply to over 40 designated areas, requiring a minimum of five square metres per occupant per bedroom. Non-compliance carries fines ranging from Dh500 to Dh1 million for repeat offences.