
UAE Tax & Business Changes
Short notes on what changed in UAE tax, accounting and compliance: the change, the date it bites, and who it applies to. Longer explanations live in the blog.
Showing 2 updates tagged Corporate Tax from August 2026. Clear filter
A Cabinet Decision lands, a guide is reissued with a new date, a regulator amends its rules, and most companies hear about it from a penalty notice.
We check the Federal Tax Authority — its news, its guides and its legislation page — along with ADGM and DMCC every six hours, and publish what changed in the authority's own words, linked to the original. Updates from bodies that block automated access are added by hand, after we have checked them against the issuing authority.
Quoted items reproduce a short extract of the issuing authority's own announcement, with a link to the original. Exiloz is a private consultancy and is not the Federal Tax Authority or any UAE government body. Always read the official text before acting on it.
Ministerial Decision No. 131 of 2026 amends the 2023 decision and pushes the relief out by three years. The AED 3 million revenue threshold is unchanged, and so is everything else: you still register, still make the election inside the return, and still file for every tax period. Nil tax is not nil compliance.
Ministerial Decision No. 133 of 2026 names who files the Pillar Two Information Return with the FTA: every Constituent Entity in the UAE other than an Investment Entity, every Joint Venture and JV Subsidiary here, and any Stateless Constituent Entity that is a reverse hybrid formed under UAE law. A Designated Local Entity may file on their behalf. Where the Ultimate Parent Entity or a Designated Filing Entity already files in a jurisdiction that has a Qualifying Competent Authority Agreement with the UAE for that year, the UAE entity does not file at all — but it must still tell the FTA which entity is filing and where. That notification is the part groups overlook. It applies to fiscal years starting on or after 1 January 2025, so the first reporting year is already behind you.
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