
What the New UAE Corporate Tax Law Means for Startups and Entrepreneurs in 2026
Key Highlights The 0% tax holiday for revenues under AED 3M expires strictly on December 31, 2026. Startups must plan for a 9% tax in

Key Highlights The 0% tax holiday for revenues under AED 3M expires strictly on December 31, 2026. Startups must plan for a 9% tax in

Key Highlights Businesses have only 5 years from the end of a tax period to claim VAT refunds, with a special one-year grace period ending

Key Highlights All commercial property sales and leases in the UAE are subject to 5% VAT, with specific exceptions for designated free zones and Transfer

Key Highlights Unlike most countries, the UAE doesn’t impose yearly property taxes—you pay one-time transfer fees and ongoing service charges instead. Dubai charges 4% transfer

Key Highlights The UAE corporate tax applies 0% on income up to AED 375,000 and 9% on income exceeding this threshold. All UAE juridical persons

The UAE imposed a 9% corporate tax in 2023 on qualified businesses whose taxable income exceeds AED 375,000. Before this shift, the UAE had long