UAE's 2026 Tax Overhaul: E-invoicing, VAT, Excise & GST-like Rules for Indians

• UAE to implement major tax reforms from January 1, 2026, affecting Tax Procedures Law, VAT, and excise framework.
• Key changes include a five-year window for VAT refunds, a tiered excise tax on sweetened beverages, and mandatory e-invoicing from January 2027.
• The Federal Tax Authority will have expanded audit powers and can deny input VAT if a transaction is linked to tax evasion, similar to India's GST.
• While personal income tax remains zero, Indians in the UAE need careful residency and treaty planning; corporate tax is 9% for most businesses, with reliefs available.
• Businesses, especially Indian groups, must prepare early by reconciling old tax positions, strengthening documentation, and modernizing systems to comply with the new regulations.

Why It Matters: UAE's 2026 tax changes require Indians and businesses to urgently adapt to new rules.