LOCVEST
REGULATORY UPDATES

Latest Dubai Regulatory Changes

Automatically fetched by our AI pipeline — the most recent regulatory changes, requirements, and policy updates affecting Dubai business owners.

Announced 08 Sept 2026
TaxMEDIUM

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.

Effective: 10 Sept 2026Impact: Businesses may see changes in input tax recovery eligibility for employee accommodation and adjustments to VAT application on medical products and cash transactions. Source
Announced 08 Sept 2026
TaxMEDIUM

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.

Effective: 01 Oct 2026Impact: Businesses may see changes in cash flow and tax recovery eligibility regarding staff housing and medical product supplies. Source
Announced 30 Sept 2026
TaxHIGH

Ministerial Decision No. 168 of 2026 on E-invoicing Approval Rules

This decision repeals previous e-invoicing regulations (Decision No. 64 of 2025 and Decision No. 56 of 2026) to establish new approval protocols for electronic invoicing providers.

Effective: 01 Oct 2026Impact: Existing e-invoicing providers must update systems within 30 days to maintain compliance or face potential service disruption. Source
Announced 20 Aug 2026
TaxHIGH

FTA Decision No. 13 of 2026 on VAT Compliance and Supplier Verification

This regulation mandates strict new procedures for VAT compliance, including requirements to verify supplier integrity and document commercial reasons for non-cash payments or payments to non-UAE bank accounts.

Effective: 01 Oct 2026Impact: Businesses may face penalties for non-compliance with new supplier verification and cash payment documentation requirements. Source
Announced 20 Aug 2026
TaxHIGH

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

This regulation mandates strict verification of suppliers and restricts cash payments unless commercially justified, requiring businesses to maintain detailed evidence for transactions.

Effective: 01 Oct 2026Impact: Businesses face potential penalties for non-compliance with new supplier verification and payment documentation requirements. Source
Announced 17 Mar 2025
Free ZoneMEDIUM

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.

Effective: 17 Mar 2025Impact: Businesses may incur costs related to obtaining new permits and maintaining separate financial records for onshore operations. Source
Announced 08 Sept 2026
TaxMEDIUM

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.

Effective: 08 Sept 2026Impact: Businesses may face changes in cash flow management and tax recovery calculations due to new limits and apportionment rules. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Increased operational burden to implement new verification procedures for the validity and integrity of supplies. Source
Announced 07 Aug 2026
TaxLOW

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.

Effective: 07 Aug 2026Impact: Eligible businesses with revenue up to AED 3 million can continue to claim tax relief, reducing compliance costs and preserving liquidity. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Increases administrative compliance costs for businesses to ensure supply integrity and record maintenance. Source
Announced 07 Aug 2026
TaxLOW

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.

Effective: 07 Aug 2026Impact: Reduces the tax burden for eligible small businesses by extending the AED 3 million revenue threshold relief until 2029. Source
Announced 07 Aug 2026
TaxMEDIUM

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.

Effective: 07 Aug 2026Impact: Extends the eligibility period for small business tax relief until 31 December 2029. Source
Announced 08 Sept 2026
TaxHIGH

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.

Effective: 08 Sept 2026Impact: Businesses must adjust accounting for input tax recovery on employee housing and adhere to new cash payment thresholds. Source
Announced 20 Aug 2026
TaxHIGH

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.

Effective: 20 Aug 2026Impact: Businesses may incur additional administrative costs to implement new verification procedures for supplies. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Requires businesses to implement new verification measures for the validity and integrity of supplies, potentially increasing administrative costs. Source
Announced 07 Aug 2026
TaxMEDIUM

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.

Effective: 07 Aug 2026Impact: Extends the eligibility period for small business corporate tax relief until 31 December 2029. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: May require investment in updated accounting software or record-keeping systems to meet new regulatory standards. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Requires businesses to implement new internal verification procedures, potentially increasing administrative compliance costs. Source
Announced 19 Aug 2026
LaborHIGH

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.

Effective: 19 Aug 2026Impact: Significantly increases potential fines for non-compliance to a range between AED 100,000 and AED 1 million. Source
Announced 07 Aug 2026
TaxMEDIUM

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.

Effective: 07 Aug 2026Impact: Extends the eligibility period for small business tax relief until 31 December 2029, providing continued tax stability for qualifying entities. Source
Announced 07 Aug 2026
TaxLOW

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.

Effective: 07 Aug 2026Impact: Provides continued tax savings for eligible small businesses by extending the relief period. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Requires potential investment in upgraded record-keeping software or accounting services. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Businesses may incur administrative costs to update internal verification and compliance systems. Source
Announced 20 Aug 2026
TaxLOW

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.

Effective: 20 Aug 2026Impact: May require administrative costs to update record-keeping systems to meet new standards. Source
Announced 20 Aug 2026
TaxMEDIUM

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.

Effective: 20 Aug 2026Impact: Requires businesses to implement new internal procedures to verify the validity and integrity of their supplies. Source
Announced 07 Aug 2026
TaxMEDIUM

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.

Effective: 07 Aug 2026Impact: Extends the eligibility period for small businesses to claim corporate tax relief until 31 December 2029. Source
Announced 17 Mar 2025
Free ZoneMEDIUM

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.

Effective: 17 Mar 2025Impact: Businesses may incur additional costs for obtaining permits from the Dubai Department of Economy and Tourism to operate outside free zones. Source
Announced 21 Aug 2026
TaxHIGH

VAT Refund Denial for Supply Chain Tax Evasion

The Federal Tax Authority (FTA) has introduced new rules allowing the denial of VAT refund claims if the goods or services purchased are linked to tax evasion anywhere in the supply chain. This places a strict compliance burden on businesses to verify the tax integrity of their suppliers.

Effective: 01 Oct 2026Impact: Businesses may face significant cash flow losses if VAT refund claims are blocked due to supply chain tax evasion, regardless of their own knowledge of the wrongdoing. Source
Announced 17 Mar 2025
Free ZoneMEDIUM

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.

Effective: 17 Mar 2025Impact: Businesses may incur additional costs related to obtaining necessary permits from the Dubai Department of Economy and Tourism. Source
Announced 09 Oct 2024
Free ZoneMEDIUM

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.

Effective: 09 Oct 2024Impact: Entities will incur updated administrative fees for license modifications, name changes, or manager appointments. Source
Announced 02 Oct 2024
TaxHIGH

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.

Effective: 15 Nov 2024Impact: Businesses may face changes in tax liability or compliance costs due to over 30 amendments impacting various industries. Source
Announced 02 Oct 2024
TaxHIGH

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.

Effective: 15 Nov 2024Impact: Businesses may face increased administrative costs to update tax recovery processes and insurance documentation. Source
Announced 17 Oct 2024
OtherMEDIUM

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.

Effective: 17 Oct 2024Impact: Potential reduction in compliance costs due to the discontinuation of previous economic substance reporting requirements. Source
Announced 02 Oct 2024
TaxMEDIUM

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.

Effective: 15 Nov 2024Impact: Businesses can now recover input VAT on health insurance for employees and their dependents, potentially reducing operational costs. Source
Announced 30 Aug 2026
VisaLOW

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.

Effective: 30 Aug 2026Impact: Minimal direct financial impact on small businesses, though it may increase tourism-related revenue. Source
Announced 11 Aug 2026
TaxLOW

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.

Effective: 11 Aug 2026Impact: Provides continued tax relief for eligible small businesses, reducing the corporate tax burden until the end of 2029. Source
Announced 01 Oct 2024
TaxMEDIUM

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.

Effective: 01 Oct 2024Impact: Higher risk of financial penalties for businesses with inaccurate tax records or late filings. Source
Announced 15 Oct 2024
LaborHIGH

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.

Effective: 30 Aug 2024Impact: Fines for serious violations like illegal hiring or fake Emiratisation have increased to a maximum of AED 1 million. Source
Announced 02 Oct 2024
TaxMEDIUM

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.

Effective: 15 Nov 2024Impact: New tax exemptions for virtual asset transfers and clarified rules for export zero-rating. Source
Announced 21 Oct 2024
TaxHIGH

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.

Effective: 01 Jan 2023Impact: Significant reduction in annual compliance costs and abolition of related filing fees and penalties. Source
Announced 06 Aug 2026
TaxMEDIUM

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.

Effective: 01 Sept 2026Impact: Increases the tax floor for low-cost vape liquids, requiring retailers to adjust pricing and taxable values. Source
Announced 13 Aug 2026
OtherMEDIUM

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.

Effective: 13 Aug 2026Impact: Potential loss of inventory and costs related to mandatory product recalls or destruction. Source
Announced 11 Aug 2026
LicensingMEDIUM

New Mandatory Music Licensing Fees for Commercial Establishments

The UAE has introduced a new unified music licensing framework requiring all commercial venues that play music (background or live) to pay annual fees. Small businesses like cafes and retail shops must prepare for this new operational cost, with fees structured to support intellectual property rights for artists.

Effective: 01 Dec 2026Impact: Annual licensing fees will be assessed based on the business’s square footage and specific music usage. Source
Announced 22 Aug 2026
LaborHIGH

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.

Effective: 22 Aug 2026Impact: Violators face administrative fines and the immediate blocking/suspension of work permit applications. Source
Announced 27 Feb 2026
MunicipalityHIGH

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.

Effective: 26 Aug 2026Impact: Businesses face fines ranging from AED 500 to AED 1 million for non-compliant staff housing or unauthorized subletting. Source
Announced 07 Aug 2026
TaxHIGH

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.

Effective: 07 Aug 2026Impact: Extends the 0% corporate tax rate for businesses with annual revenue below AED 3 million for an additional three years. Source
Announced 07 Aug 2026
VisaLOW

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.

Effective: 07 Aug 2026Impact: Eliminates the need for international travel and associated costs for remote business owners to maintain residency. Source
Announced 20 Aug 2026
LicensingMEDIUM

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.

Effective: 20 Aug 2026Impact: Late renewals attract a penalty of AED 250 per month and can lead to frozen payment processing. Source
Announced 07 Aug 2026
VisaLOW

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.

Effective: 07 Aug 2026Impact: Businesses must ensure all staff use specific approved centers to avoid processing delays or rejected applications. Source
Announced 07 Aug 2026
VisaMEDIUM

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.

Effective: 07 Aug 2026Impact: Lowers the barrier for long-term residency by removing the strict AED 2 million property ownership requirement for shareholders. Source

Plan ahead with the regulatory calendar

See upcoming deadlines and effective dates in one timeline view.

Open Calendar