UAE Visa Rule Changes 2026: New Visit Visas, Golden Visa Updates & Compliance Requirements
UAE Visa Rule Changes 2026: New Visit Visas, Golden Visa Updates & Compliance Requirements Latest Posts UAE Visa Rule Changes 2026: New Visit Visas, Golden Visa Updates & Compliance Requirements UAE Visa Rule Changes 2026: New Visit Visas, Golden Visa Updates & Compliance Requirements Latest Posts UAE Visa Rule Changes 2026: New Visit Visas, Golden Visa Updates & Compliance Requirements… Read More UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know Latest Posts UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know Read More UAE Ministry… Read More UAE Ministry of Finance announces commitment to implement the updated Common Reporting Standard (CRS 2.0) Latest Posts UAE Ministry of Finance announces commitment to implement the updated Common Reporting Standard (CRS 2.0) Latest Posts UAE Ministry of Finance announces commitment to implement the updated Common… Read More Load More The UAE remains a highly sought-after destination for travel, living, and work, supported by evolving visa schemes designed to attract global talent and investment. In 2025, new visa categories, along with updated eligibility and application rules, reshaped entry and residency pathways for tourists, professionals, and residents. Four new visit visa categories In September, the UAE introduced four new visit visa categories for specialists in AI, entertainment, events, and cruise or luxury yacht tourism. These visas allow temporary or multiple entry stays for specific purposes, supported by sponsoring entities or event participation. Minimum salary requirement for sponsors for visit visa The minimum monthly salary requirements for residents sponsoring friends or relatives on visit visas, set at Dh4,000, Dh8,000, or Dh15,000 depending on the relationship. Applicants must also provide proof of kinship when applying Submit passport cover copy for entry permit In September, the UAE made it mandatory to submit the passport’s external cover page with all entry permit applications, along with the passport copy, photograph, hotel booking, round-trip ticket, and other required documents. Visa renewal linked to traffic fine payments In July, Dubai authorities launched a pilot system linking residency visa issuance and renewal to traffic fine payments, requiring residents to clear outstanding fines before completing visa procedures. Golden Visa for content creators Dubai launched a long-term residency visa for content creators under the Creators HQ programme, targeting global talent such as influencers, podcasters, and visual artists. Golden visa for Waqf donors In October, Waqf donors became eligible for a Golden Visa as “financial supporters of humanitarian work,” following an agreement between GDRFA-Dubai and Awqaf Dubai. Awqaf Dubai will nominate eligible residents and non-residents under Cabinet Resolution No. (65) of 2022.
UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know
UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know Latest Posts UAE Introduces Key VAT Amendments Effective 2026: What Businesses Need to Know Read More UAE Ministry of Finance announces commitment to implement the updated Common Reporting Standard (CRS 2.0) Latest Posts UAE Ministry of Finance announces commitment to implement the updated Common Reporting Standard (CRS 2.0) Latest Posts UAE Ministry of Finance announces commitment to implement the updated Common… Read More MOHRE & GDRFA Updates MOHRE & GDRFA Updates Latest Posts MOHRE & GDRFA Updates MOHRE & GDRFA Updates Latest Posts Elementor #2908 UAE labour law: 13 types of work permit to hire employees in… Read More Load More The Ministry of Finance has announced the issuance of Federal Decree-Law No. (16) of 2025 amending certain provisions of Federal Decree-Law No. (8) of 2017 on Value Added Tax, which will enter into force as of January 1, 2026. The move comes as part of the UAE’s ongoing efforts to develop its tax system and enhance administrative and regulatory efficiency. Ensuring Transparency The amendments aim to simplify tax procedures for taxpayers while ensuring transparency and compliance with international standards. The amendments stipulate that taxable persons are relieved from issuing self-invoices when applying the reverse charge mechanism, while requiring them to retain supporting documents related to supply transactions, as specified by the Executive Regulation. This not only enhances administrative efficiency but also provides clear audit evidence and reduces procedural burdens. The amendments also establish a five-year time limit for submitting requests to reclaim any excess refundable tax after reconciliation has taken place. Once this period has elapsed, the right to reclaim the tax expires, preventing the build-up of old balances, strengthening financial certainty, and promoting fairness among taxpayers, in line with international best practices for regulating refund processes and reviewing balances. Strengthening Governance In a further step to combat tax evasion, the amendments authorise the Federal Tax Authority (FTA) to deny the deduction of input tax if it determines that the supply forms part of a tax-evasion arrangement. Taxpayers are required to verify the legitimacy and integrity of supplies before deducting input tax, in line with the procedures and measures set out by the FTA. This approach reinforces shared responsibility, strengthens governance across the supply chain, and safeguards public revenue. The Ministry of Finance emphasised that these amendments support the UAE’s ongoing efforts to enhance the tax system, ensure a fair and transparent compliance environment, and promote both financial and administrative efficiency. These measures further support the sustainability of public resources and bolster the competitiveness of the national economy.
FTA issues Clarification on Corporate Tax Treatment on Family Wealth Management Structures
FTA issues Clarification on Corporate Tax Treatment on Family Wealth Management Structures Latest Posts FTA issues Clarification on Corporate Tax Treatment on Family Wealth Management Structures FTA issues Clarification on Corporate Tax Treatment on Family Wealth Management Structures Latest Posts Education certificates attestation – Copy Education certificates attestation Latest Posts Education certificates attestation Education certificates attestation… Read More Education certificates attestation Education certificates attestation Latest Posts Education certificates attestation Education certificates attestation Latest Posts Education certificates attestation Education certificates attestation Latest Posts IFZA Financial Statement Requirement – Copy Education certificates attestation… Read More IFZA Financial Statement Requirement IFZA Financial Statement Requirement Starting 30 September 2025, submission of the most recent Audited Financial Statements (AFS) will be mandatory for IFZA license renewals, per Administrative Resolution No. 001/2025. Exception… Read More Load More On 19 September 2025, the Federal Tax Authority issued a Public Clarification (CTP008) detailing the corporate tax treatment of family wealth management structures. This Clarification is an important guide to determine whether Family Foundations and related entities may be treated as tax transparent for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. This provides greater certainty and much-needed flexibility for family wealth and succession planning in the UAE. The FTA has also cleared up that a limited liability company (LLC) is excluded from the definition of a “Similar Entity” to a trust or foundation and cannot apply for family foundation status unless it is wholly owned by a family foundation and meet the requirements of Article 17 of the UAE Corporate Tax Law. For the avoidance of doubt, ‘similar entity’ means an entity that has a similar legal structure or character to a foundation or trust. Key aspects for family wealth structures under UAE Corporate Tax: Entities without separate legal personality (e.g., unincorporated trusts) are automatically tax transparent. Foundations may apply for tax transparent status with the FTA if specific conditions are met. Free zone foundations that are not family foundations may still benefit from the 0% rate on qualifying income (subject to QFZP rules). Holding vehicles / SPVs wholly owned by a tax-transparent family foundation may themselves apply for transparency, even across multiple layers. Family members are not subject to corporate tax on personal investment or real estate income. Do you have further questions on this Clarification? Send us a dm and we will be happy to assist you! Book Your Consultation
IFZA Financial Statement Requirement
IFZA Financial Statement Requirement Starting 30 September 2025, submission of the most recent Audited Financial Statements (AFS) will be mandatory for IFZA license renewals, per Administrative Resolution No. 001/2025. Exception IFZA companies may submit non-audited Financial Statements (FS) if they meet both of the following:1. Annual turnover is AED 3 million or less, and 2. Nine or fewer employees at any time during the financial year.If either condition is not met, AFS is required. Any UAE-registered auditor may prepare the AFS. Note: Both AFS and FS must be signed by an authorized signatory (Manager, Director, or Shareholder). Need assistance preparing your Financial Statements? Our team is here to help – get in touch today to ensure a smooth renewal process.
FTA urges UAE businesses to comply with filing and payment deadlines
FTA urges UAE businesses to comply with filing and payment deadlines As September 30 nears, the Federal Tax Authority (FTA) calls Corporate Tax taxpayers to finalize their tax records, submit their tax returns and pay corporate tax due for the relevant tax periods within the specific deadlines. In this press release, FTA also emphasized that filing complete and accurate tax returns (or annual declarations) and paying taxes owed by taxpayers is a fundamental legal obligation sofailure to comply will result in administrative fines and penalties which may cost from AED500 per month and above for failure to submit the tax return on time and a monthly penalty of (14%) per annum for failure to pay the tax due on time, for each month or part thereof, to be imposed on the payable tax amount not paid from the day following the due date of payment and on the same date on a monthly basis thereafter. It highlighted the importance of preparing the documents needed to file the corporate tax return as early as possible, ensuring that all required information is available and submitted within the specified timelines. Some documents needed before beginning the filing process are commercial licenses, financial records, and business activity details. The FTA has also issued a detailed guide on making corporate tax payments through EmaraTax platform which aims to help the taxpayers to meet their obligations with ease and clarify which can be found on their website. Connect with us should you need any assistance in filing your corporate tax return and paying the related corporate tax due.
MoHRE updates leave and holiday entitlements in UAE
MoHRE updates leave and holiday entitlements in UAE The Ministry of Human Resources and Emiratization (MoHRE) clarified that Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations, along with its Executive Regulations, defines various leave entitlements aimed at improving working conditions. Weekly rest days and annual leave explained Employees are entitled to a paid weekly rest day of no less than one day, as specified in their employment contract or company policies. This may be increased by a Cabinet resolution. The law also grants fully paid annual leave of at least 30 days per year of completed service. Employees who have worked more than six months but less than one year are entitled to two days of leave per month of service. Part-time employees receive annual leave proportionate to their actual hours worked, with a minimum of five working days per year. Annual leave during probation and scheduling Employers may allow employees to take annual leave during the probation period from their leave balance, while ensuring compensation for any unused leave if the probation is not passed. Annual leave should ideally be taken in the year it is due. Employers may schedule leave based on business needs, by mutual agreement or rotation, but must notify employees at least one month in advance. Carrying forward and payment for unused leave Employees may carry forward annual leave with employer approval, subject to company policy. Public holidays during annual leave count as part of the leave unless better terms are offered in contracts or policies. Other legally entitled leaves MoHRE confirmed paid leave entitlements for: Bereavement leave: 5 days for the death of a spouse 3 days for death of parent, child, sibling, grandchild, grandparent, or close relative Parental leave: 5 working days for either parent upon the birth of a child, taken consecutively or intermittently within six months Study leave: 10 working days per year for employees attending recognised educational institutions for exams (minimum 2 years of service) National service leave: Full paid leave for UAE nationals performing mandatory national service with supporting documents Official public holidays: Full paid leave on UAE Cabinet-announced holidays Private sector leave entitlements Employees in the private sector are entitled to at least one paid weekly rest day as per contract or company policy. Employers may offer additional rest days. Paid leave on official public holidays is also mandatory. Working during official holidays If employees work on official holidays, employers must either: Provide a compensatory day off for each day worked, OR Pay the employee for that day plus at least 50% extra of their basic wage, per Article 28 of UAE Labour Law.
UAE Corporate Tax: new 4% depreciation rule
UAE Corporate Tax: new 4% depreciation rule The UAE Ministry of Finance has issued a new ministerial decision No 173 of 2025 outlining how depreciation adjustments will apply to investment properties held at fair value, under the framework of the country’s corporate tax law. Property investors need to determine whether they want to enter the current market value on their properties in their tax records or opt for the price they originally bought at (even in the case of a property bought for own use). They need to apply this on all their properties for the first tax period starting 1 January 2025. 4% annual depreciation on property This follows the UAE’s recent decision to allow property investors the benefit of a 4% depreciation each year on all investment properties they hold. If the property is recorded at the original bought price, then the owner doesn’t get the benefit of depreciating the asset. In effect, this is what the new tax option means for investors – if a property was bought for Dh2 million and now being sold for Dh4 million after 5 years, the investor can depreciate at 4% off the Dh4 million for each of the 5 years – and pay 9% corporate tax at the time of the sale. If the investor decides to hold the property at the original value in the tax records and then sells it at a higher price, he needs to pay the 9% corporate tax on the full difference. In summary, this new rule can reduce the taxable income and subsequently reduce the tax payable amount.
UAE Corporate Tax: Clarifications on the late registration fine waiver (CTP0006)
UAE Corporate Tax: Clarifications on the late registration fine waiver (CTP0006) In May, the Federal Tax Authority (FTA) announced an initiative to waive and refund (as applicable) the late registration penalty incurred by companies and individuals from 01 June 2023 as a result of failure to register with Corporate Income Tax within the specified timelines. In order to benefit from this initiative, a tax payer should submit the tax return within seven months from the end of its first tax period instead of nine months. Where a tax group files its Tax Return within seven months from the end of the tax period, the late registration penalty imposed on any member of the tax group shall be waived under this initiative and the amount credited, if applicable, provided that it is the first tax period of the member of such tax group. Entities exempt from corporate tax such as Qualifying Public Benefit Entities (QPBE), Qualifying Investment Funds (QIF) are also eligible for the penalty waiver. Such exempt persons should submit their annual declaration within 7 months from the end of their first financial year. Tax payers within the scope of this initiative are eligible for this waiver even if the late registration penalty has already been settled. In such case, a refund shall be made by crediting the amount to the person’s EmaraTax account which could be utilized against its corporate tax payable or request a refund. Whilst filing of the tax return is two months earlier, FTA has clarified that this does not affect the deadline for the settlement of the corporate tax payable which remains payable within nine months from the end of the first tax period.
Part-Time Contracts
Part-Time Contracts In the UAE, an employee is allowed to work for more than one employer under a part-time employment work permit. This is in accordance with Article 7(1)(b) of the Employment Law read with Article 6(1)(f) of the Cabinet Resolution No.1 of 2022, which states, subject to the provisions of Article 7 of the Decree Law, the types of work permit shall be determined as follows: – Part-time work permit: This type of permit allows establishments registered with the Ministry to employ an employee under a part-time contract where the working hours or working days are less than full-time counterparts. The employee may work for more than one employer after obtaining a permit to do so from the Ministry. Furthermore, Administrative Resolution No.38 of 2022 states the guidelines and procedures to avail of work permits in the UAE, including part-time work permits issued by the Ministry of Human Resources and Emiratisation (MOHRE).
Employment Contract Amendment
Employment contract amendments Article 8 of the Federal Decree Law No. 33 of 2021 and with Article 10 (1) of the Cabinet Resolution No. 1 of 2022 on the Implementation of Federal Decree-Law No. 33 of 2021, outlines the mandatory information that must be included in an employment contract. The employment contract should include the name and address of the employer, the name, nationality and date of birth of the employee, proof of identity, qualification, the job or occupation, the date of work commencement, the workplace, the working hours, the rest days, the probationary period, the term of the contract, the wage agreed upon including the benefits and allowances, the annual leave entitlements, the notice period, the procedures for terminating the employment contract and any other data determined by the Ministry in order to regulate the relationship between the employee and the employer. The Employment Law provides the minimum rights to which an employee is entitled. However, if an employee is entitled to better benefits under another law, a company policy, or their employment contract, such rights will still apply. An employer should not reduce or take away more favourable benefits just because they are not stipulated in the Employment Law. This is in accordance with Article 65(1) of the Employment Law. Employer can add any extra clauses pertaining to any benefits such as annual salary increments, extra bonus and allowance etc. If your employer agrees to include a clause guaranteeing annual salary increments in the employment contract, it will be legally binding and enforceable.