Regulatory updates
New rules, circulars, consultations and notices from UAE regulators, each summarised with who is affected and what to do. Collected by Arakan Lexara from the regulators' own websites.
Arakan Lexara Weekly
The week's changes, what they mean and the deadlines ahead. Every Monday, free.
Amends the Corporate Tax Law to create a legislative framework allowing certain tax credits/incentives (e.g. the subsequently-introduced R&D tax credit — see FTA-2026-006) to be refundable rather than only offsettable against tax liability; further scope and eligibility to be defined via Cabinet Decisions/executive regulations. Publication date is a best-sourced estimate based on secondary reporting; the exact Official Gazette issue/publish date could not be independently confirmed within this research session — flagged.
Extends the domestic VAT reverse-charge mechanism to supplies of metal scrap between VAT-registered businesses, shifting output VAT accounting to the registered recipient to reduce fraud risk in the scrap-metal supply chain. Issued 4 November 2025; published 21 December 2025.
Updates are found automatically on regulators' websites and summarised by AI. Check the official source before relying on any item.
Past weekly briefingsReplaces the flat 50% excise tax on sweetened drinks with a tiered, sugar-content-based rate (AED 0 / 0.79 / 1.09 per litre depending on sugar content per 100ml), requiring MOIAT-accredited lab reports per product, with a transitional over-tax deduction available through 30 June 2026. Issued 27 November 2025; published 12 December 2025.