The UAE Federal Tax Authority has published amendments to multiple decisions concerning the Marking Tobacco and Tobacco Products Scheme. The updated rules govern the application and verification of digital tax stamps on tobacco products and electronic smoking liquids. Importers and warehouse operators face product seizures and administrative penalties for non-compliance.
The UAE Federal Tax Authority announced that taxable persons whose tax period ended December 31, 2025, must submit returns and settle dues by September 30, 2026. Submissions and payments can be made online via the EmaraTax digital platform or through approved tax agents. Entities electing for Small Business Relief and required exempt persons must also adhere to the nine-month filing requirement to avoid administrative penalties.
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.
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