Policy update

Policy & Legal Updates

Dubai Details Minimum Income and Eligibility for One-Year Virtual Work Visa

Dubai has outlined the eligibility criteria for its one-year Virtual Work Visa available to remote employees and digital nomads of any nationality. Applicants must earn a minimum monthly income of US$3,500 (AED 12,856) from an employer or clients based outside the UAE. The residency permit allows holders to live in Dubai, travel internationally, access local services, and sponsor family members.

Policy & Legal Updates

Dubai Outlines Five-Step Process for Foreign Work Permits and Residence Visas

The Dubai government has detailed five essential steps foreign nationals must complete to secure private-sector work permits and residence visas. The process requires employers to secure pre-entry approval from the Ministry of Human Resources and Emiratisation before workers complete subsequent medical tests and residency formalities.

Policy & Legal Updates

UAE Issues Tax Rules for Multinationals Under Global Minimum Tax Regime

The UAE Federal Tax Authority has issued a guide on its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. The rules mandate a minimum corporate tax rate of 15% for multinational enterprise groups with annual global revenues of at least €750 million. In-scope entities with fiscal periods ending prior to April 30, 2026, must register via EmaraTax by November 30, 2026.

Policy & Legal Updates

UAE Mandates Accredited Service Provider Appointments for E-Invoicing by October 2026

UAE authorities have stated that businesses generating at least AED 50 million annually must appoint an Accredited Service Provider for e-invoicing by October 30, 2026. Under Ministerial Decision No. 244 of 2025, large enterprises must achieve system go-live by January 1, 2027. Smaller enterprises must contract a provider by March 31, 2027, ahead of a July 1, 2027 deadline.