This provides an overview [1]
For 2026 "The UAE's tax system is getting stricter. Not in rates. In enforcement." [2]
[0] https://mof.gov.ae/wp-content/uploads/2025/04/Federal-Decree...
[1] https://mof.gov.ae/en/public-finance/tax/corporate-tax/
[2] https://www.kayrouzandassociates.com/insights/uae-tax-change...