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.
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.
Before recovering input tax, a registered business now has to show it checked that the supply was real and the supplier legitimate. Keep the evidence: TRN verification, the contract or purchase order, and proof the goods or services arrived. A valid tax invoice on its own is no longer the whole test.
The rate on the Overnight Deposit Facility moves from 3.65% to 3.90% from 17 September 2026, following the US Federal Reserve because the dirham is pegged to the dollar. Borrowing through the standing credit facilities stays at 50 basis points above the Base Rate. Expect variable-rate business loans and overdrafts to reprice, so refresh the finance-cost line in any cash-flow forecast.
Cabinet Decision No. 149 of 2026 rewrites parts of the VAT Executive Regulation. It covers composite supplies, medical products, employee accommodation and other staff costs, the Capital Asset Scheme and the Profit Margin Scheme. It also lets the Minister of Finance deny input tax on cash payments above a threshold still to be set. The new apportionment method waits until the first tax year starting after 1 October 2027.
“The Federal Tax Authority (FTA) calls on Taxable Persons to file their Tax Returns and pay the Corporate Tax due within a period not exceeding nine months from the end of each Person’s Tax Period, and Exempt Persons required to register to file their annual declarations to the…”
“His Excellency Abdulaziz Mohammed Al Mulla, Director General of the Federal Tax Authority (FTA), affirmed that Emirati women have played a pivotal role in the continued development of the UAE’s tax system over recent years.”
“The Federal Tax Authority (FTA) has intensified its awareness activities to promote tax awareness, support business sectors, and enable them to achieve voluntary tax compliance with ease, efficiency, and accuracy.”
Published by the Federal Tax Authority on its legislation page. Read the decision itself before acting on it.
Published by the Federal Tax Authority on its legislation page. Read the decision itself before acting on it.
Published by the Federal Tax Authority on its legislation page. Read the decision itself before acting on it.
Published by the Federal Tax Authority on its legislation page. Read the decision itself before acting on it.
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