UAE Fund Tax Regime
Thomas Vanhee
June 26, 2026
How the UAE taxes investment funds and their investors.
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How the UAE taxes investment funds and their investors.
The UAE Ministry of Finance has introduced the first dedicated research and development tax incentive under the UAE Corporate Tax framework. Here is what businesses need to understand before the 2026 tax year gets underway.
The pace of e-invoicing reform across the Gulf Cooperation Council (“GCC”) has accelerated significantly during the first half of 2026. Three member states, UAE, Saudi Arabia and Oman, now have active or imminent mandates, while Qatar has taken its first legislative step, and Bahrain and Kuwait continue their preparatory work.
Clarification of the terms “director” and “officer” for the purpose of payments to Connected Persons under Article 36 of the Corporate Tax Law
Our highly skilled and well-trained tax advisors guide you through your fiscal obligations in the Gulf.
We are your personal pragmatic partner in all of your ventures. Our international tax experience in policy and
implementation is exactly what you need for the changes lying ahead.
We have strengths in the financial, real estate and transport sectors and use an approach that allows us to understand any sector’s unique set of tax challenges.
At Aurifer, we pride ourselves on our training skills. Our experts have extensive training experience in multiple jurisdictions, having provided tax training in UAE both to professionals and on an academic level. We provide general and sector specific training.
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