2026年阿联酋营商指南

Doing Businessin the UAE 2026 THE DOING BUSINESS IN ASIA GUIDES SERIES Available to Download Now: Doing Business in UAE Portal •ASEAN guide•China guide•Hong Kong guide•India guide•Indonesia guide•Singapore guide•Vietnam guide Our latest online Doing Business in UAE Portal consistsof 100+ guides, videos, publications, and tools that arepractical and easy to navigate, covering: Why UAE,Regions to Invest, Sector Insights, How to Setup, Tax,Audit and Accounting, HR, Recruitment, PEO, and Payroll,News, Events, and more. This edition of Doing Business in the UAE was produced by a team of professionals atDezan Shira & Associates, with Melissa Cyrill as Editor.Creative design of the guide was provided by Aparajita Zadoo. © 2026 Dezan Shira & Associates Disclaimer The contents of this guide are for general information only. For advice on your specific business, please contact a qualified professional advisor.Copyright 2026, Asia Briefing Ltd. No reproduction, copying, or translation of materials without prior permission of the publisher is permitted. About Dezan Shira & Associates Dezan Shira & Associates is a pan-Asia, multi-disciplinary professional services firm, providing legal, tax andoperational advisory to international corporate investors. Operational throughout China, India, ASEAN andthe Middle East, our mission is to guide foreign companies through Asia’s complex regulatory environmentand assist them with all aspects of establishing, maintaining and growing their business operations in theregion. With more than two decades of on-the-ground experience and a large team of lawyers, tax expertsand auditors, in addition to researchers and business analysts, we are your partner for growth in Asia. Preface The United Arab Emirates (UAE) continues to consolidate its position as one of the world’smost dynamic business hubs, attracting global investors with its strategic location, advancedinfrastructure, and innovation-led policy agenda. As the country moves toward the goals of UAEVision 2031, its emphasis on economic diversification, digital transformation, sustainability, andtalent development is creating significant opportunities across high-growth sectors. MARIA KOTOVARegional DirectorMiddle East Dubai OfficeDezan Shira & Associates In coming years, the UAE’s business environment will be shaped by reforms that enhancecompetitiveness, streamline market entry, and encourage international investment. Prioritysectors now include technology and AI, advanced manufacturing, renewable energy andhydrogen, logistics, healthcare, education, and financial services – alongside establishedstrengths in trade, tourism, and energy. The UAE’s rapid regulatory updates and strong alignmentwith global standards continue to position it as a preferred base for Middle East, Africa, andSouth Asia operations. This guide provides a concise overview of the essentials for establishing and operating abusiness in the UAE. It equips investors with insights into the economic landscape, sectoralopportunities, business setup procedures, and compliance frameworks. The opening chapteroutlines the UAE’s political and macroeconomic context, followed by practical guidance onentity structures, licensing pathways, and the role of free zones. Dedicated sections examine the UAE’s evolving tax compliance landscape, including the roll-outof e-invoicing, corporate tax frameworks, and transfer pricing rules, as well as financial reporting,audit requirements, and transparency obligations. The guide further covers hiring practices,labor regulations, and trade policies that support domestic and cross-border commerce. Whether you are a multinational corporation or a growing enterprise, this guide serves as avaluable resource for navigating and succeeding in the UAE’s vibrant business environment.For support with setting up in the UAE or doing business and related inquiries, email ourprofessionals at:dubai@dezshira.com. CONTACT Dezan Shira & Associatesdubai@dezshira.comwww.dezshira.com Disclaimer:This guide is for general information purposes only. For technical assistancewith doing business in the UAE and ensuring compliance with regulations, it is advisableto consult with local experts and professionals. What’s New in This Guide Key content on legislative status of proposed incentives, tax rules and reporting dates,establishment procedures, and compliance obligations have been updated throughout this2026 edition of the Doing Business in the UAE guide. Corporate Tax & Compliance Updates •Updated corporate tax registration deadlines tied to license-issuance month, non-residentPE/nexus rules, and new timelines for individuals crossing turnover thresholds.•Mandatory AED 10,000 penalty for late CT registration (Cabinet Decision No. 10 of 2024).•Expanded guidance on CT filing periods across varied financial years.•Updated sections on the Domestic Minimum Top-Up Tax (DMTT) under OECD Pillar Twoand the Anti-Money Laundering (AML) legislation.•In