Tax, Accounting & Compliance

The UAE Emiratisation deadline is now in effect, making workforce compliance a priority for eligible private sector employers. Understanding the latest hiring targets, annual penalties, and regulatory expectations is essential to avoid unnecessary costs and operational restrictions. This article outlines the key requirements, compliance obligations, and practical steps businesses should take after the deadline.

The UAE has introduced new WPS salary rules that require private sector employers to process employee salaries by the first day of every Gregorian month. Learn what changed under Ministerial Resolution No. 340 of 2026, who must comply, the penalties for late salary payments, and the practical steps businesses can take to remain compliant with the latest Wage Protection System (WPS) requirements.

The UAE Travel Rule has become a fundamental compliance requirement for licensed Virtual Asset Service Providers. Understanding how the rule applies across VARA, ADGM, DFSA, and the federal AML framework is essential for processing virtual asset transfers, managing regulatory risk, and maintaining licence compliance. This guide explains the requirements in practical terms, helping VASPs understand what regulators expect and how to prepare.

UAE tax groups are now under a stricter Corporate Tax compliance regime following FTA Decision No. 7 of 2025 issued by the Federal Tax Authority. From 1 January 2025, all tax groups must prepare audited Aggregated Financial Statements regardless of revenue size. This shift removes the earlier threshold-based exemption and introduces mandatory audit requirements that directly impact filing timelines, financial reporting processes, and year-end planning for every registered tax group in the UAE.

Unused UAE VAT credits from 2018 to 2021 may permanently expire after 31 December 2026 under new UAE VAT law amendments. Businesses carrying forward excess input VAT balances must review their EmaraTax records, file VAT refund claims, or offset credits against liabilities before the applicable deadlines to avoid irreversible loss of recoverable tax.

The UAE is strengthening its position as a global innovation hub through the new UAE R&D Tax Credits framework under the Corporate Tax regime. Eligible businesses may claim tax credits of 30 to 50 percent on qualifying research and development expenditure, alongside full deductibility of R&D costs.
In addition, qualifying Intellectual Property income such as patent royalties and copyrighted software may benefit from a 0 percent Corporate Tax rate under the UAE patent box regime. Together, these incentives significantly reduce the cost of innovation and encourage businesses to conduct genuine R&D activities within the UAE.