United Arab Emirates tax judgments and law updates
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
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Procedural amendments to UAE tax take effect
Federal Decree-Law No. 16 of 2025 (VAT) and No. 17 of 2025 (Tax Procedures) took effect from 1 January 2026 with procedural clarifications, including the order in which credits and incentives are applied. Corporate tax rates are unchanged: 0% up to AED 375,000 of taxable income and 9% above.
What it means: The AED 375,000 band is a zero rate, not an exemption — every in-scope business must still register and file.
AELegislationMinistry of Finance / FTA
Summaries are prepared from published orders and reports for general information. They are not legal advice.