Ministerial Decision No. 131 of 2026: Small Business Relief Extended to 2029 : Three More Years of 0% for the UAE’s Small Businesses
The Ministry of Finance has issued Ministerial Decision No. 131 of 2026 (issued 29 July 2026), making a single amendment with wide reach — one every corporate tax consultant advising small businesses should flag to clients now: the Small Business Relief (SBR) regime under Article 21 of the Corporate Tax Law, which was due to […]
FTA Public Clarification CTP012: AT1 Coupons Are Not Deductible — Why the Accounting Classification of Bank Capital Now Drives the Tax Bill
The Federal Tax Authority has issued Public Clarification CTP012, addressing a question worth hundreds of millions of dirhams annually to the UAE banking sector — and one every corporate tax consultant working with financial institutions should now have an answer ready for: are the coupon payments banks make on Additional Tier 1 (AT1) capital instruments […]
FTA Directive No. 5 of 2026: Valuing Deemed Supplies of Services — The FTA’s Four-Step Back-Solve from Market Value
On 20 July 2026, the Federal Tax Authority issued the Directive on Tax Transactions No. 5 of 2026, prescribing — for the first time — a method for determining the value of Deemed Supplies of Services under Article 37 of the VAT Law. Article 37 has always said the value of a deemed supply is […]
FTA Decision No. 12 of 2026: DMTT Registration Deadlines Are Here – Calendar-Year MNE Groups Must Register by 30 November 2026
The Federal Tax Authority has issued Decision No. 12 of 2026 (issued 16 July 2026), setting out the registration and deregistration timelines for the UAE’s Domestic Minimum Top-up Tax (DMTT) under Cabinet Decision No. 142 of 2024. Until now, in-scope multinational groups knew they were liable to the 15% top-up tax from fiscal years starting […]
FTA Decision No. 6 of 2026: The New Agreed-Upon Procedures Mandate for Designated Zone Distribution — Effective for Tax Periods Commencing On or After 1 January 2026
The Federal Tax Authority has issued Decision No. 6 of 2026 (issued 2 June 2026), introducing a mandatory compliance layer that every corporate tax consultant advising Qualifying Free Zone Persons (QFZPs) now needs to factor in — specifically for those engaged in the Qualifying Activity of distribution of goods or materials in or from a […]
How AI Is Reshaping Tax Consultant Business in Dubai
Introduction The role of a tax consultant in Dubai is evolving faster than ever. Artificial intelligence is no longer a distant concept. It is actively changing how tax professionals work, advise clients, and stay compliant with UAE regulations. From automating routine filings to detecting financial anomalies, AI brings speed and precision to every stage of […]
Tax Consulting Company UAE: What Every Business Should Know
Running a business in the UAE means navigating a rapidly changing tax landscape. From VAT obligations to corporate tax requirements, the stakes are high and the rules are precise. Partnering with the right tax consulting company in UAE can make the difference between smooth compliance and costly penalties. This guide breaks down what a tax […]
New UAE Electronic Invoicing Rules Starting July 2026 What Businesses Need to Know
The UAE has taken another step forward in modernizing its tax system with the announcement of the Electronic Invoicing System, which will gradually roll out starting July 2026. The new rules, introduced through Ministerial Decision No. 244 of 2025, are designed to bring greater efficiency, transparency, and compliance across businesses operating in the country. For […]