1. Small Business Relief: Simplified CT Returns Due
Taxable Persons eligible for Small Business Relief must still register for Corporate Tax, file returns, and keep supporting records — the relief does not remove the filing obligation.
Businesses with a financial year ending 31 December 2025 must submit their Corporate Tax return and settle any tax due by 30 September 2026.
Small Business Relief applies where revenue has not exceeded AED 3 million in the relevant and all prior tax periods; eligible businesses must actively elect the relief in their return, which then qualifies them for a simplified filing.
Filing and payment are available 24/7 via the EmaraTax platform, directly or through FTA-approved tax agents.
2. Tourist VAT Refund Network Tops 19,300 Outlets
Retail outlets connected to the Digital Tourist VAT Refund System rose 5.9% to ~19,340 by end-June 2026 (up from 18,260 a year earlier); 449 outlets joined in H1 2026 alone.
Self-service refund kiosks reached 100, up from 93 — a 7.5% annual increase.
Noon e-commerce was integrated into the system, letting tourists claim VAT refunds on eligible online purchases made while in the UAE — a global first.
Planet’s smart refund app now supports 12 languages and displays the official AED dirham symbol.
Top beneficiary nationalities: India, Russia, Turkey, China, and the USA.
3. FTA & Dubai Police Seize 3.5 Million Excise Packages
Joint inspection campaigns with Dubai Police’s Criminal Investigation Department seized 3,587,315 non-compliant excise goods packages in H1 2026, with 59 seizure reports issued.
Associated tax dues and penalties totaled AED 82,064,198.
Officials highlighted the Raqeeb whistleblower platform as a complementary tool for reporting tax evasion.
Both entities reaffirmed continued cooperation on monitoring and inspection activity.
4. FTA Conducts 103,680 Inspection Visits, Up 21%
The FTA carried out ~103,680 field inspection visits across all emirates in H1 2026, up 21% from ~86,000 in H1 2025.
Teams seized 8.45 million non-compliant excise products, including 6.58 million tobacco/tobacco-product packages and 1.87 million other excise goods (carbonated drinks, energy drinks, sweetened beverages) — down overall from 17.6 million seized in H1 2025.
Associated tax dues and fines exceeded AED 174 million.
Inspections targeted compliance with tax invoicing, tax-inclusive pricing display, and payment of taxes on traded goods.
5. Awareness Events Reach Nearly 34,000 Participants, Up 23.3%
The FTA held 91 awareness events (in-person and virtual) in H1 2026, up more than 7% from ~85 events in H1 2025.
Participation grew to ~33,900 attendees, up 23.3% from 27,500 in H1 2025.
Virtual events alone drew 32,800 participants across 68 sessions (vs. 23,900 across 53 sessions in H1 2025).
Taxpayer awareness levels measured at 83.4%; beneficiary satisfaction rose to 94% (from 93%).