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REGULATORY CALENDAR

Dubai Regulatory Calendar

Track upcoming regulatory changes, license renewal deadlines, and key dates every Dubai business owner should know.

01 Jan 2023
HIGH

Discontinuation of UAE Economic Substance Regulations (ESR)

The UAE has discontinued the Economic Substance Regulations for financial years ending after December 31, 2022, following Cabinet Decision No. 98 of 2024.

Action: Significant reduction in annual compliance costs and abolition of related filing fees and penalties.
30 Aug 2024
HIGH

Stricter Penalties for UAE Labour Law Violations

Recent enforcement updates highlight significantly increased fines for labor law breaches, including employing workers without valid permits or misrepresenting employment status.

Action: Fines for serious violations like illegal hiring or fake Emiratisation have increased to a maximum of AED 1 million.
01 Oct 2024
MEDIUM

Launch of Intensified FTA Tax Compliance Audit Campaign

The Federal Tax Authority has initiated a campaign of 93,000 risk-based inspections to ensure businesses are complying with Corporate Tax and VAT requirements.

Action: Higher risk of financial penalties for businesses with inaccurate tax records or late filings.
09 Oct 2024
MEDIUM

DMCC Licensing Rules 2024 Update

The DMCC Free Zone has updated its licensing framework, mandating new approval processes and documentation for any changes to an active license. The update includes a revised Schedule of Charges for administrative services.

Action: Entities will incur updated administrative fees for license modifications, name changes, or manager appointments.
17 Oct 2024
MEDIUM

Cabinet Decision No. 98 of 2024: UAE Economic Substance Regulations

The UAE Cabinet issued Decision No. 98 of 2024, which effectively discontinues the previous Economic Substance Regulations regime.

Action: Potential reduction in compliance costs due to the discontinuation of previous economic substance reporting requirements.
15 Nov 2024
HIGH

Updates to UAE VAT Executive Regulation (Cabinet Decision No. 100 of 2024)

The Federal Tax Authority (FTA) published extensive amendments to the VAT Executive Regulations to enhance clarity and align with recent Decree-Law changes. Key updates include revised procedures for tax recovery and industry-specific compliance requirements.

Action: Businesses may face changes in tax liability or compliance costs due to over 30 amendments impacting various industries.
15 Nov 2024
HIGH

Updated UAE VAT Executive Regulation No. 100 of 2024

The Federal Tax Authority updated the VAT Executive Regulation, introducing over 30 amendments including new rules for input tax apportionment and the treatment of employee medical insurance.

Action: Businesses may face increased administrative costs to update tax recovery processes and insurance documentation.
15 Nov 2024
MEDIUM

Amendments to UAE VAT Executive Regulations

The amendments allow for VAT recovery on employee health insurance and update timelines for issuing tax invoices, requiring businesses to adjust their accounting processes.

Action: Businesses can now recover input VAT on health insurance for employees and their dependents, potentially reducing operational costs.
15 Nov 2024
MEDIUM

Amendments to the UAE VAT Executive Regulation (Cabinet Decision 100 of 2024)

Updates to over 30 articles of the VAT regulations introduce exemptions for virtual asset management and tighten requirements for export documentation.

Action: New tax exemptions for virtual asset transfers and clarified rules for export zero-rating.
17 Mar 2025
MEDIUM

Dubai Free Zone Operational Expansion Regulation

A new Dubai resolution allows free zone-licensed institutions to operate anywhere within the emirate after obtaining a permit from the Dubai Department of Economy and Tourism, provided they maintain separate financial records for operations conducted outside the free zone.

Action: Businesses may incur costs related to obtaining new permits and maintaining separate financial records for onshore operations.
17 Mar 2025
MEDIUM

Dubai Executive Council Resolution on Free Zone Company Operations

This new resolution allows companies licensed by a Dubai free zone to operate outside their designated free zone and within the wider Dubai emirate, provided they obtain the required permits from the Dubai Department of Economy and Tourism.

Action: Businesses may incur additional costs related to obtaining necessary permits from the Dubai Department of Economy and Tourism.
17 Mar 2025
MEDIUM

Regulation of Free Zone Company Operations in Dubai

A new resolution allows free zone-licensed companies to operate within mainland Dubai, provided they obtain the necessary permits from the Dubai Department of Economy and Tourism and maintain separate financial records for those operations.

Action: Businesses may incur additional costs for obtaining permits from the Dubai Department of Economy and Tourism to operate outside free zones.
28 Jul 2026
MEDIUM

ADGM Commercial Legislation Amendments 2026

Abu Dhabi Global Market (ADGM) enacted significant amendments to its commercial regulations, focusing on enhanced transparency for Ultimate Beneficial Owners (UBO) and stricter reporting for corporate service providers.

Action: Potential administrative fines for failing to update beneficial ownership or structural disclosures within new timelines.
03 Aug 2026
LOW

New VAT Group Exit Protocols (Directive No. 2 of 2026)

The Federal Tax Authority (FTA) issued VAT Directive No. 2 of 2026, establishing precise procedures for entities exiting a VAT Group. The directive clarifies the joint and several liability periods and the digital notification requirements via the EmaraTax portal.

Action: Stricter liability apportionments and mandatory notification timelines for companies leaving a tax group.
07 Aug 2026
MEDIUM

Amendment to Small Business Relief Framework (Ministerial Decision No. 131 of 2026)

The Ministry of Finance extended the Small Business Relief framework, allowing eligible taxable persons to continue claiming relief for tax periods ending on or before 31 December 2029.

Action: Extends the eligibility period for small business corporate tax relief until 31 December 2029.
07 Aug 2026
HIGH

VAT Refund Limitation and RCM Self-Invoicing Removal

Federal Decree-Law No. 17 of 2026 amends the Tax Procedures Law, enforcing a strict five-year statute of limitations on VAT refund claims. It also removes the mandatory self-invoicing requirement for the Reverse Charge Mechanism (RCM) to simplify administrative burdens.

Action: Businesses lose the ability to claim VAT refunds older than five years and must update ERP systems to stop self-invoicing for imports.
07 Aug 2026
LOW

Mandatory DHA-Approved Medical Testing for Visas

Residency visa medical test requirements have been updated to mandate processing exclusively through DHA-approved centers to standardize health screenings.

Action: Businesses must ensure all staff use specific approved centers to avoid processing delays or rejected applications.
07 Aug 2026
LOW

Extension of Small Business Relief for Corporate Tax

The Ministry of Finance issued Ministerial Decision No. 131 of 2026, extending the Small Business Relief framework for UAE corporate tax until December 31, 2029.

Action: Eligible businesses with revenue up to AED 3 million can continue to claim tax relief, reducing compliance costs and preserving liquidity.
07 Aug 2026
MEDIUM

Amendment to UAE Corporate Tax Small Business Relief

Ministerial Decision No. 131 of 2026 amends the Small Business Relief framework, allowing eligible taxable persons to continue claiming relief for tax periods ending on or before 31 December 2029.

Action: Extends the eligibility period for small business tax relief until 31 December 2029, providing continued tax stability for qualifying entities.
07 Aug 2026
LOW

Digital Residency Renewal for Remote Free Zone Owners

Remote free zone business owners can now renew their residency permits digitally without the requirement to fly into the UAE for physical processing.

Action: Eliminates the need for international travel and associated costs for remote business owners to maintain residency.
07 Aug 2026
LOW

Extension of Small Business Relief for UAE Corporate Tax

Ministerial Decision No. 131 of 2026 extends the Small Business Relief framework, allowing eligible taxable persons to claim relief for tax periods ending on or before 31 December 2029.

Action: Reduces the tax burden for eligible small businesses by extending the AED 3 million revenue threshold relief until 2029.
07 Aug 2026
MEDIUM

Extended Visa Grace Periods for Residency Transitions

ICP reforms have extended the grace period for employer-sponsored visas to 90 days and Green Visas to 180 days after expiry or termination to simplify residency transitions.

Action: Reduces immediate costs associated with overstay fines and urgent visa status changes for terminated or expired staff.
07 Aug 2026
MEDIUM

Amendment to Small Business Relief Framework (Corporate Tax)

Ministerial Decision No. 131 of 2026 amends the existing Small Business Relief framework, allowing eligible taxable persons to continue claiming relief for tax periods ending on or before 31 December 2029.

Action: Extends the eligibility period for small businesses to claim corporate tax relief until 31 December 2029.
07 Aug 2026
MEDIUM

Amendment to Small Business Relief Framework for Corporate Tax

The Ministry of Finance amended the Small Business Relief framework, allowing eligible taxable persons to continue claiming relief for tax periods ending on or before 31 December 2029.

Action: Extends the eligibility period for small business tax relief until 31 December 2029.
07 Aug 2026
HIGH

Extension of Corporate Tax Small Business Relief to 2029

The Ministry of Finance issued Ministerial Decision No. 131 of 2026, extending the Small Business Relief (SBR) threshold until December 31, 2029. This provides long-term tax certainty for startups and SMEs, allowing them to remain outside the 9% tax bracket if they meet revenue criteria.

Action: Extends the 0% corporate tax rate for businesses with annual revenue below AED 3 million for an additional three years.
07 Aug 2026
LOW

Amendment to Small Business Relief Framework

Ministerial Decision No. 131 of 2026 extends the eligibility period for the UAE Corporate Tax Small Business Relief to tax periods ending on or before 31 December 2029.

Action: Provides continued tax savings for eligible small businesses by extending the relief period.
07 Aug 2026
MEDIUM

Golden Visa Expansion for Free Zone Shareholders

The Golden Visa eligibility has been expanded to include free zone shareholders, facilitating long-term residency for business owners without mandatory property investment.

Action: Lowers the barrier for long-term residency by removing the strict AED 2 million property ownership requirement for shareholders.
11 Aug 2026
LOW

UAE Corporate Tax Small Business Relief Extension

The UAE has officially extended the Small Business Relief program, allowing eligible SMEs to benefit from simplified tax compliance and relief measures through 2029.

Action: Provides continued tax relief for eligible small businesses, reducing the corporate tax burden until the end of 2029.
13 Aug 2026
MEDIUM

Executive Regulations on Combatting Commercial Fraud

New regulations have come into force giving authorities expanded powers to inspect, seize, and destroy counterfeit or fraudulent goods. Retail and e-commerce businesses are now subject to strict operational timelines for withdrawing products once notified of a suspected violation.

Action: Potential loss of inventory and costs related to mandatory product recalls or destruction.
19 Aug 2026
HIGH

Increased Penalties for Illegal Employment Practices

New amendments to the UAE labour law have increased the fines for hiring workers without a proper permit or failing to provide jobs to workers brought into the country, aiming to deter the employment of visit visa holders.

Action: Significantly increases potential fines for non-compliance to a range between AED 100,000 and AED 1 million.
20 Aug 2026
HIGH

FTA Decision No. 13 of 2026 on VAT Verification and Integrity

The Federal Tax Authority introduced new measures and conditions for taxable persons to verify the validity and integrity of supplies to ensure tax compliance.

Action: Businesses may incur additional administrative costs to implement new verification procedures for supplies.
20 Aug 2026
MEDIUM

FTA Decision No. 13 of 2026 on VAT Verification Procedures

The Federal Tax Authority introduced new measures and conditions for taxable persons to verify the validity and integrity of their supplies for VAT purposes.

Action: Requires businesses to implement new verification measures for the validity and integrity of supplies, potentially increasing administrative costs.
20 Aug 2026
MEDIUM

FTA Decision No. 4 of 2026 on Accounting Record Maintenance

New rules and requirements have been established for maintaining information contained in accounting records and commercial books to ensure transparency and audit readiness.

Action: May require investment in updated accounting software or record-keeping systems to meet new regulatory standards.
20 Aug 2026
MEDIUM

FTA Decision No. 13 of 2026 on VAT Supply Verification

The Federal Tax Authority issued new measures and procedures for taxable persons to verify the validity and integrity of supplies to ensure VAT compliance.

Action: Requires businesses to implement new internal verification procedures, potentially increasing administrative compliance costs.
20 Aug 2026
MEDIUM

FTA Decision No. 13 of 2026 on Supply Verification

This regulation sets out specific measures, procedures, and conditions for taxable persons to verify the validity and integrity of their supplies for VAT purposes.

Action: Increased operational burden to implement new verification procedures for the validity and integrity of supplies.
20 Aug 2026
MEDIUM

New VAT Verification and Record-Keeping Rules

The Federal Tax Authority issued new decisions (including FTA Decision No. 13 and No. 4 of 2026) mandating stricter procedures for verifying the validity of supplies and maintaining detailed accounting records to curb tax evasion.

Action: Increases administrative compliance costs for businesses to ensure supply integrity and record maintenance.
20 Aug 2026
MEDIUM

FTA Decision No. 4 of 2026 on Accounting Records

New rules and requirements for maintaining information contained in accounting records and commercial books to ensure tax compliance.

Action: Requires potential investment in upgraded record-keeping software or accounting services.
20 Aug 2026
MEDIUM

E-Commerce License Renewal and Activity Amendment Enforcement

Dubai mainland e-commerce licenses now face stricter enforcement of annual renewals and the requirement to file activity amendments before the renewal window.

Action: Late renewals attract a penalty of AED 250 per month and can lead to frozen payment processing.
20 Aug 2026
MEDIUM

FTA Decision No. 13 of 2026 on Verification of Supplies

The Federal Tax Authority issued new measures and conditions for taxable persons to verify the validity and integrity of supplies to ensure tax compliance.

Action: Requires businesses to implement new internal procedures to verify the validity and integrity of their supplies.
20 Aug 2026
LOW

FTA Decision No. 4 of 2026 on Accounting Records and Commercial Books

This decision sets out updated rules and requirements for maintaining information contained in accounting records and commercial books for tax purposes.

Action: May require administrative costs to update record-keeping systems to meet new standards.
20 Aug 2026
MEDIUM

FTA Decision No. 13 of 2026 on VAT Verification

This decision establishes new measures, procedures, and conditions for taxable persons to verify the validity and integrity of their supplies for VAT purposes.

Action: Businesses may incur administrative costs to update internal verification and compliance systems.
22 Aug 2026
HIGH

Enhanced MoHRE Enforcement of Health Insurance Compliance

The Ministry of Human Resources and Emiratisation (MoHRE) outlined six specific categories of insurance non-compliance, including failing to provide minimum coverage or passing premium costs to employees. Strict automated monitoring will now trigger penalties the moment a violation is detected in the system.

Action: Violators face administrative fines and the immediate blocking/suspension of work permit applications.
26 Aug 2026
HIGH

Law No. 4 of 2026 on Shared Housing and Tenancy Controls (Dubai)

This law officially came into effect on August 26, mandating that all shared accommodation be licensed and registered in a new electronic Shared Housing Register. Small businesses providing staff housing must now ensure permits are obtained and adhere to strict space and safety standards to avoid heavy penalties.

Action: Businesses face fines ranging from AED 500 to AED 1 million for non-compliant staff housing or unauthorized subletting.
30 Aug 2026
LOW

Expansion of UAE Entry Visa Eligibility

The UAE has expanded eligibility for 14-day and 60-day entry visas to include nationals from Indonesia, Vietnam, Thailand, the Philippines, Kenya, and South Africa.

Action: Minimal direct financial impact on small businesses, though it may increase tourism-related revenue.
01 Sept 2026
MEDIUM

Minimum Excise Price for Electronic Smoking Liquids

Cabinet Decision No. 137 of 2026 sets a minimum excise price of AED 1 per milliliter for all electronic smoking liquids. Retailers must ensure that even lower-priced inventory is taxed at this minimum base rate (subject to the 100% excise tax) starting September 1.

Action: Increases the tax floor for low-cost vape liquids, requiring retailers to adjust pricing and taxable values.
01 Sept 2026
MEDIUM

Minimum Excise Pricing for Electronic Smoking Liquids

Cabinet Decision No. 137 of 2026 introduces a minimum excise price of AED 1 per milliliter for vape liquids. The 100% excise tax rate remains, but the taxable base now has a floor, impacting inventory pricing for retailers and e-commerce platforms.

Action: Retailers must adjust prices to meet the AED 1 per ml minimum, increasing the cost of 60ml bottles to at least AED 60.
08 Sept 2026
MEDIUM

Cabinet Decision No. (149) of 2026 Amending VAT Executive Regulations

The UAE Ministry of Finance introduced amendments to VAT regulations concerning cash payment thresholds, input tax recovery for employee accommodation, and updated provisions for medical products to align with healthcare sector standards.

Action: Businesses may face changes in cash flow management and tax recovery calculations due to new limits and apportionment rules.
08 Sept 2026
HIGH

Amendments to VAT Rules on Cash Payments and Staff Housing

The Ministry of Finance updated VAT provisions covering cash payment thresholds, input tax recovery for employee accommodation, and updated classifications for medical products.

Action: Businesses must adjust accounting for input tax recovery on employee housing and adhere to new cash payment thresholds.
10 Sept 2026
MEDIUM

Amendments to the UAE VAT Executive Regulation (Cabinet Decision No. 149 of 2026)

The UAE introduced amendments to the VAT Executive Regulation to simplify procedures and clarify rules regarding cash payment thresholds, input tax recovery for mandatory employee housing, and the supply of medical products.

Action: Businesses may see changes in input tax recovery eligibility for employee accommodation and adjustments to VAT application on medical products and cash transactions.
01 Oct 2026
MEDIUM

Cabinet Decision No. 149 of 2026 Amending VAT Executive Regulations

The decision updates VAT rules concerning cash payment limits, input tax recovery for staff housing, and the supply of medical products to align with current healthcare legislative frameworks.

Action: Businesses may see changes in cash flow and tax recovery eligibility regarding staff housing and medical product supplies.

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