UAE Tax & Business Changes
Updates
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.
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.
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Number of Retail Outlets Connected to Digital Tourist VAT Refund System Reaches More Than 19,300#
“Abu Dhabi, 5 August 2026: The Federal Tax Authority (FTA) has confirmed that the Digital Tourist VAT Refund System continues to expand across the UAE, delivering strong operational results during the first half of 2026.”
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Pillar Two information return: who files it, and who only has to notify#
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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FTA Confirms Taxable Persons Eligible for the Small Business Relief Must Submit Simplified Corporate Tax Returns Within Prescribed Legal Deadline#
“Abu Dhabi, 3 August 2026: The Federal Tax Authority (FTA) has emphasised that Taxable Persons eligible for the Small Business Relief must continue to fulfil all their obligations under the Corporate Tax Law for each tax period. These obligations include registering for Corporate…”
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ADGM’s Registration Authority Activates Broker Classification Framework to Strengthen Brokers’ Role in the Real Estate Market#
“The Registration Authority (RA) of ADGM, the international financial centre of Abu Dhabi, has activated the Broker Classification Framework, marking the next phase of its commitment to enhancing professionalism by recognising top-performing brokers and strengthening their role…”
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CBUAE Maintains the Base Rate at 3.65%#
Press release published by the Central Bank of the UAE. Read the original notice for the full text.
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Corporate Tax return for a 31 December 2025 year-end is due 30 September 2026#
Nine months after the end of the tax period, and the same date for paying. Two months left. The return needs finalised financials, so the audit or close work has to start well before September.
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FSRA Publishes Proposed Regulatory Framework for Transfer Schemes#
“The Financial Services Regulatory Authority (FSRA) of ADGM has published Consultation Paper No. 2 of 2026, which sets out proposed enhancements to the framework governing the transfer of business within ADGM.”
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ADGM RA Strengthens Commercial Permits Framework with New Sales and Promotions Guidance and Regulations#
“The Registration Authority (RA) of ADGM, the international financial centre of Abu Dhabi, has announced updates to its Commercial Permits framework through new regulations and comprehensive guidance for Sales and Promotions, reinforcing its commitment to a transparent, efficient…”
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AED 353.5 Million Refunded to 4,000 UAE Nationals for Building New Residences in First Half of 2026#
“Abu Dhabi, July 21, 2026: The Federal Tax Authority (FTA) confirmed a significant increase in the number of beneficiaries of the VAT Refund Scheme for UAE Nationals Building New Residences in the first half of 2026.”
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Private Clarifications#
Published by the Federal Tax Authority as a PDF on its guides, references and public clarifications page. Read the original before acting on it.
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