Key Corporate Tax Developments in UAE 2025: What Businesses Should Know

Beyond the new depreciation rules, 2025 brings several Corporate Tax updates that impact how UAE businesses report and comply.

Other Updates:

• Amendments to Ministerial Decision 82 (2023): Clarifies audited financial statement requirements for tax groups.

• Unincorporated Partnerships: These can now elect to be treated as taxable entities with FTA approval.

• Domestic Minimum Top-Up Tax (DMTT): Applies from 1 January 2025 to large multinational groups under the global minimum tax framework.
• Audit & Reporting: New rules for special purpose financial statements within tax groups now in effect.

Conclusion

2025 is a defining year for UAE Corporate Tax — new depreciation rules, top-up tax, and audit standards are reshaping compliance.

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