Daily legal updates: judgments, circulars and law changes
Judgments, legislation and official guidance, summarised in plain English with what each one means in practice. Last updated .
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 / FTA2026 personal tax changes: lowest federal rate now 14%
The lowest federal income tax rate falls to 14% for a full year, brackets are indexed by 2% (the first bracket ends at $58,523), the basic personal amount rises to $16,452, the RRSP limit rises to $33,810, and the TFSA limit stays at $7,000.
What it means: NRIs and new residents in Canada should update withholding and RRSP plans for 2026.
CALegislationFinance Canada / CRA
Summaries are prepared from published orders and reports for general information. They are not legal advice.