UAE Business Pulse.

Issue 09 · 28 September–04 October 2026

The deadline passed, the VAT rules turned over, and the railway reached Dubai

The corporate tax return and payment for December year ends fell due on 30 September, and the penalty meter now runs at AED 500 a month plus 14 per cent a year on unpaid tax. Cabinet Decision No. 149 of 2026 took effect on 01 October, tightening staff housing and composite supply rules, lifting the Capital Assets Scheme threshold to AED 5,000,000 and restricting input tax on cash payments with the threshold still unpublished. Businesses at AED 50 million revenue have 26 days to appoint an e-invoicing provider. Dubai closes nine months at AED 574 billion with off-plan taking twice the deals for less of the money, fuel rises about 16 per cent for a third month, Etihad Rail reaches Dubai from AED 39, CommerCity commits AED 1.8 billion to space it does not have yet, three global managers pick Abu Dhabi, the UAE and Egypt renew an AED 5 billion swap, and EGA starts exporting through Khor Fakkan. Ten developments with our advisory perspective on each.

18 min read · Corporate tax · VAT · E-invoicing · Property · Economy · Logistics · Free zones · Banking · Trade