Franchising continues to be an important part of the UAE’s entrepreneurship and business landscape. The Emirates Franchise Association reported in June 2026 that international brands are increasingly selecting the UAE as a hub for regional and international expansion. The association highlighted sectors including tourism, education, healthcare, retail and hospitality as areas contributing to the country’s

The UAE economy has continued to show resilience during a period of significant regional and global uncertainty. In its July 2026 assessment, the International Monetary Fund reported that the UAE’s economic fundamentals and policy measures helped contain the impact of regional conflict. The IMF noted that activity was affected across areas including tourism, transportation, trade

Competition remains an important part of the UAE’s business environment, with the country’s competition framework continuing to develop in 2026. The UAE Ministry of Economy and Tourism lists the Federal Decree-Law No. 36 of 2023 on the Regulation of Competition alongside several related 2026 decisions and guidelines. These include updated rules covering competition fees, implementation

Small and medium-sized enterprises play an important role in the UAE’s entrepreneurship and business development strategy. The UAE’s National Agenda for Entrepreneurship and SMEs includes areas such as ease of doing business, innovation, business support, digital transformation, funding, human capital and increasing demand. The agenda aims to strengthen the country’s position as a destination for

The UAE is introducing a national Electronic Invoicing System to modernise how businesses issue, exchange and report invoices. Unlike ordinary PDFs or scanned documents, eInvoices use structured data that can be electronically processed and reported to the Federal Tax Authority. The programme began its pilot phase on 1 July 2026 and will be introduced gradually

Small businesses in the UAE have received an important update concerning Corporate Tax compliance. In August 2026, the UAE Ministry of Finance announced that the Small Business Relief period has been extended to tax periods ending on or before 31 December 2029. The relief applies to eligible taxable persons whose annual revenue does not exceed