Retail, e-commerce, hospitality and tourism
UAE businesses must submit excise tax returns and settle liabilities with the Federal Tax Authority by October 15, 2026. The requirement applies to entities importing, producing, or stockpiling designated excise goods via the EmaraTax digital portal. The warning comes as the FTA issues guidelines for multinationals regarding the 15 percent Qualified Domestic Minimum Top-up Tax regime.
Qatar has published updated guidance detailing entry rules for dependents under the GCC Resident Visa (A2) framework. Holders can include children under 18 if they hold GCC residency, while non-resident minors require separate tourist or ETA visas. Spouses holding GCC residence permits must apply independently and cannot be added to a partner's application.
The Dubai Maritime Authority has introduced Circular No. 35 of 2026 to standardise leisure boat anchoring and the use of recreational mooring buoys in Dubai waters. The regulatory framework applies to boat and yacht owners, operators, agents, marinas, and marine service providers. The rules focus on raising navigational safety, preventing marine collisions, and protecting the marine ecosystem.
Online and in-app payments accounted for 55% of domestic Visa payment volume in the UAE in 2026, up from 35% in 2019, according to Visa Business and Economic Insights. Payment card activity on food delivery applications climbed from approximately 2% in 2018 to nearly 30% in 2026, driven primarily by everyday spenders. In addition, 25.7% of active UAE Visa cards logged at least 10 digital transactions monthly, compared to 4.5% in 2018.
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