From 60 pages to 3000: UAE corporate tax is growing up — but still cooler than global chaos
Let's rewind to 2022.
UAE introduced its first-ever federal corporate tax law. A crisp 60-pager. Yes, just sixty pages. Simple, elegant, and shockingly readable (especially by tax standards). It was like the macchiato of tax laws — strong, short, and smooth.
Fast forward to 2025.
The law now spans over 3,000 pages regulations, decisions, clarifications, and guides. It's gone from an espresso shot to a 10-layered frappuccino with oat milk foam and caramel drizzle.
But here's the twist: despite the growth, UAE's tax regime remains one of the most straightforward and strategic globally.
While countries debate if a biscuit is a cake or a cookie (yes, that's a real VAT dispute in the UK), in the UAE, cookie or cake — it's all dessert, all the same tax treatment.
Global tax game: Complexity vs. clarity
Across the world, tax systems are riddled with complexities BEPS 2.0, Pillar Two, substance tests, CFC rules, shadow taxes on shadows of structures. Tax advisors are forced to play 4D chess with constantly moving rules. But UAE? UAE decided to play beach volleyball instead.
Simple rules, strong foundation, sunny structures.
Billionaire magnet: Refreshing like a coconut drink
From Silicon Valley founders to hedge fund managers in Mayfair, the wealthy are moving operations (and themselves) to the UAE. Why? Because it's not just tax-friendly. It's tax-refreshing like a coconut drink served with a side of full ownership, zero tax on capital gains, robust foundations, and no estate tax nightmares.
You don't need to create three layers of Luxembourg holding companies just to sleep at night. In the UAE, one well-set foundation, a holding company, and good structuring advice is all it takes to protect legacy and peace of mind.
Evolving — but in the right direction
Yes, UAE tax law is expanding. Yes, 3,000 pages is no joke.
But each page is built to clarify, not complicate. To enable, not entangle. It's a tax system that is maturing with the economy supporting startups, enabling family offices, and inviting global capital with open arms and clear laws. In a world where tax rules are becoming labyrinths, UAE offers a refreshingly direct path with no 'tax traps,' just coconut trees.
Final thought
If the global tax game is a buffet of confusion, the UAE serves a focused à la carte menu. You know what you're ordering. You know what you're paying. And you can still enjoy the view of the Burj Khalifa while sipping on that coconut.
The writer is Partner, MICS
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