Understand the policies, laws and regulations shaping business across China and the UAE.
Business registration · Investment · Taxation · Customs · Trade · Financial regulation · Employment · Visas · Free-zone policies. Every update identifies the issuing authority, jurisdiction, publication date, effective date and official source.
The UAE Ministry of Finance has extended Corporate Tax Small Business Relief to tax periods ending on or before December 31, 2029. Under Ministerial Decision No. 131 of 2026, resident entities with annual revenue up to AED 3 million can continue electing 0% taxable income status with simplified compliance. Qualifying Free Zone Persons and large multinational groups remain excluded from the scheme.
The UAE Ministry of Finance issued Ministerial Decision No. 197 of 2026, granting temporary exemptions for intra-tax group transactions and lifting in-country data storage requirements. Businesses with revenue of AED 50 million or more must still appoint an accredited provider by 30 October 2026.
Chinese and UAE officials met in Beijing to align China's 15th Five-Year Plan with the 'We the UAE 2031' vision and expand bilateral trade. Concurrently, the UAE Ministry of Finance confirmed updated e-invoicing timelines, requiring large businesses to appoint service providers by 30 October 2026 ahead of the January 2027 mandate. The decentralized Peppol-based system will apply to B2B and B2G transactions across the Emirates.
Global SWF data reveals sovereign wealth funds invested $14.2 billion into China and Hong Kong in early 2026, led by UAE entities. Separately, the UAE Cabinet issued Decision No. 149 of 2026 revising VAT input tax apportionment rules.
UAE Cabinet
United Arab Emirates
Effective October 1, 2026
Amendment
The UECN Brief
Policy updates, China–UAE business news and industry insights, delivered to your inbox.
Business relationships in both markets
Forums, delegations and events
Policy updates and market insights
Membership
Join a network with a shared purpose.
Tell us about your experience and connection to UAE–China business. UECN assesses your application and offers the right membership category — fees are shared privately with your offer.
We send you a one-time sign-in link — your answers are saved as you go.
