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Duon · Notes

What changed here, and what it means if you are coming in.

Short notes on UAE regulation, tax, licensing and property, written for people deciding whether and how to enter this market. Every note states the change, then states the consequence. We do not repost announcements.

1 October 2026
Tax administration

The FTA sat down with nine other BRICS tax authorities in New Delhi; no rule for UAE companies changed.

Gulf News and Emirates 24|7 say the Federal Tax Authority joined the BRICS Tax Experts and Tax Heads Meeting 2026 in New Delhi. It is cooperation and knowledge exchange, not a new rule, deadline or filing requirement.

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29 September 2026
Corporate tax

When two groups merge, the 15% minimum tax can apply to a business that never owed it alone.

Dhruva, in a press release on its own report, says a merger of two groups can bring the combined business inside the OECD's global minimum tax even where neither group owed it alone. The DMTT has applied since 1 January 2025.

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25 September 2026
Free zones

A five-day UAE residency is a bundled service, not a change in law.

A&A Associate, launched with RAKEZ, is marketing a package folding a free-zone licence and a two-year investor visa into five working days. The steps are unchanged; what's new is one firm's sequencing and price.

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15 September 2026
Compliance

New Central Bank pay rules bind banks and insurers, not their customers.

CBUAE Circular 5 of 2026 sets how licensed banks and insurers pay their own senior staff. In-scope firms submit an implementation plan by 11 October 2026. It does not touch customer cashback or loyalty rewards.

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7 September 2026
Corporate tax

FTA calls for corporate tax returns and payment by 30 September.

Taxable persons with a 31 December year end must file and pay by 30 September 2026. The Authority says the requirement includes businesses eligible for Small Business Relief.

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28 August 2026
Corporate tax

A free-zone licence no longer buys the 0% rate.

The Qualifying Free Zone Person test turns on what you actually do in the UAE. Where you are registered has never been enough.

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14 August 2026
Compliance

The e-invoicing timetable is now fixed, and it starts at formation.

The UAE has set the dates for mandatory electronic invoicing: a pilot from July 2026, most businesses live by July 2027. The accounting system you pick at formation is now a compliance decision.

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2 August 2026
Property

A Dubai apartment is not a short-let until the permit says so.

A residential unit let short term in Dubai must be registered as a holiday home with the Department of Economy and Tourism before a guest arrives, and let whole rather than by the room.

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Notes appear when something changes. There is no schedule. If you would like them by email, say so when you enquire.