New rules from 01.10.2026 mean UAE businesses must verify suppliers and each supply before recovering input tax, so here is what you need to know.

CIT (Corporate Income Tax) filings for financial years ended 31.12.2025 are due by 30.09.2026, and the tax must be paid on the same date.

Exemption from UAE Corporate Income Tax does not place an entity outside the Top-up Tax rules, and the difference is worth checking before the registration deadline.