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 held a Customer Council session in Dubai under Phase Three of the Zero Government Bureaucracy Programme. The meeting addressed simplifying federal financial procedures and exploring Agentic AI to automate services. The council also established governance benchmarks for upcoming automated corporate financial and tax processes.
Expatriates residing in the UAE must earn a minimum of AED 4,000 per month, or AED 3,000 with company accommodation, to sponsor family members. Eligible dependents include spouses, unmarried daughters, sons under 25, and children of determination of any age. Dependents receive a six-month grace period to adjust their legal status if the sponsor's residency ends.
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.
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.
UAE Ministry of Finance
United Arab Emirates
Effective January 1, 2024
Final rule
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