Policy update

Policy & Legal Updates

UAE Federal Tax Authority Clarifies Corporate Tax Deductions for Employee Expenses

The UAE Federal Tax Authority has issued updated guidance specifying deductible corporate tax expenses concerning employee compensation and benefits. Eligible deductions include staff transport, accommodation, meals, mobile phone allowances, and parking under the nation's 9 percent corporate tax framework. The regulations set strict limits to prevent personal, non-business deductions by shareholders and directors.

Policy & Legal Updates

Abu Dhabi DoH Introduces Regulatory Framework for AI Clinician Systems

The Department of Health – Abu Dhabi has published the AI Clinician Framework to regulate research and operational deployment of AI systems performing clinical activities. Announced at the Abu Dhabi Future Health Summit, the model evaluates AI systems against specific clinical tasks while mandating physician oversight. The framework establishes baseline standards for future policies governing healthcare AI authorisation in the emirate.

Policy & Legal Updates

Abu Dhabi Updates 10-Year Golden Visa Benchmarks for Skilled Employees

The Abu Dhabi Residents Office released updated criteria on October 19, 2026, for foreign professionals seeking a 10-year UAE Golden Visa. Applicants must earn a minimum monthly basic salary of AED 30,000, excluding allowances, and hold Ministry Level 1 or Level 2 occupational status.

Policy & Legal Updates

UAE Ministry of Finance Introduces Key Amendments to E-Invoicing System Rules

The UAE Ministry of Finance has issued Ministerial Decision No. 197 of 2026, updating the executive rules for the Electronic Invoicing System with effect from October 1, 2026. The amendments eliminate the local data storage requirement and remove mandatory two-day failure notifications to tax authorities. A 24-month temporary exclusion is also introduced for transactions between members of the same tax group starting January 1, 2027.