UAE Introduces 10 Major Law Changes Affecting Tax, Business & Justice

The UAE has introduced a comprehensive set of legal reforms covering taxation, business operations, commercial dispute resolution and criminal justice, officials announced as part of ongoing efforts to modernise the country’s legal framework and support economic competitiveness. The package comprises 10 major legal changes, each targeting a specific area of regulation or judicial process. Among the reforms are updates to corporate tax law, revisions to commercial licensing procedures, enhancements to procedures for handling commercial disputes and debt recovery, and adjustments to penalties in criminal cases. One key change affects the Corporate Tax Law, with amendments designed to clarify compliance requirements and align the framework with international standards. The adjustments include revised definitions of taxable income and clearer rules governing exemptions and deductions for businesses operating in designated sectors. Another reform streamlines commercial licensing under the Economic Activity Law, reducing administrative burdens and enabling faster licence issuance for new and existing firms. These changes aim to improve ease of doing business and encourage entrepreneurial activity across the UAE’s federal and emirate-level jurisdictions. The package also includes amendments to the Commercial Transactions Law, aimed at accelerating dispute resolution and strengthening creditor rights. Under the new provisions, procedures for debt enforcement and contract disputes are expected to be more efficient, with clearer timelines for enforcement and remedies. On the justice side, amendments to the Penal Code and related criminal procedures tighten penalties for specific economic crimes and adjust sentencing guidelines to better reflect the severity of offences such as fraud, money laundering and cyber-enabled misconduct. The reforms will take effect in phases, with authorities set to publish implementing regulations and timelines for each law.