Policy update

Policy & Legal Updates

UAE Clarifies 2026 Corporate Tax Rules for Mainland and Free Zone Firms

Mainland UAE companies are subject to a 0% tax rate on taxable profits up to AED 375,000 and 9% thereafter, while Qualifying Free Zone Persons face different rules. Free zone entities receive a 0% rate on qualifying income, but non-qualifying revenue is taxed at 9% without the AED 375,000 threshold. Companies with financial years ending December 31, 2025, must submit returns and pay tax by September 30, 2026.

Policy & Legal Updates

UAE Clarifies Pillar Two Tax Reporting Obligations for Large Multinational Enterprises

The UAE Ministry of Finance has issued ministerial decisions detailing reporting and compliance procedures under the OECD/G20 Pillar Two minimum 15 percent tax framework. The rules apply to multinational groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years. Guidelines define GloBE Information Return submissions, Federal Tax Authority notifications, and the appointment of local filing entities.

Policy & Legal Updates

UAE Details Requirements and Fees for Study, Training, and Qualification Visas

The UAE has outlined the eligibility rules, entry permit duration, and fee schedule for its study, training, and qualification visa. Applicants must hold a passport valid for at least six months and have secured admission to a licensed academic or research institution. The total processing cost is 300 AED, divided across application, issuance, and smart service fees.

Policy & Legal Updates

Abu Dhabi Issues 65 Emirati Hospitality Standards for Mandatory Hotel Compliance by 2027

The Department of Culture and Tourism – Abu Dhabi has introduced 65 measurable Emirati Hospitality Standards for local hotels and serviced apartments. Developed with the National Projects Office, compliance will become mandatory across eight guest service stages starting in early 2027.