On 1 October 2025, the United Arab Emirates promulgated Federal Decree-Law No. 17 of 2025 and Federal Decree-Law No. 16 of 2025, which introduce substantial modifications to tax procedures, also applicable to value added tax and excise tax.
On 3 December 2025, the UAE published consolidated versions of:
- Federal Decree-Law No. 28 of 2022 on Tax Procedures, as amended by Federal Decree-Law No. 17 of 2025 applicable to every tax imposed under the United Arab Emirates tax law, that the Federal Tax Authority is mandated to administer, collect and enforce;
- Federal Decree-Law No. 7 of 2017 on Excise Tax, as amended by Federal Decree-Law No. 17 of 2025; and
- Federal Decree-Law No. 8 of 2017 on Value Added Tax, as amended by Federal Decree-Law No. 16 of 2025.
These amendments, effective as of 1 January 2026, are intended to enhance legal certainty, standardise administrative practices, and align the United Arab Emirates tax framework with international norms.
In this Alert, our Middle East Managing Partner, Olivier Remacle, Tax Principal, Barbara Schwartz, and Of Counsel, Laurent Grençon, provide a detailed analysis of the principal changes introduced and their implications for taxable persons.