Resources

A factual breakdown of what changed on 1 January 2026, what it means for corporate structures, and the steps international businesses should take now. The UAE corporate tax reforms 2026 did not raise its tax rates on 1 January 2026. What it did instead was arguably more consequential for corporate structures: it significantly tightened how those taxes are administered. Two federal decrees, No. 16 of 2025 (amending the VAT Law) and No. 17 of 2025 (amending the Tax Procedures