An Introduction to Doing Business in the UAE 2026
Published: December 2025This updated edition of An Introduction to Doing Business in the UAE reflects the latest regulatory and tax developments and provides essential guidance on establishing and operating a business in the country—including political and economic context, entity structures, licensing pathways, free zones, and sectoral opportunities. It also details the UAE’s evolving tax and compliance landscape, covering corporate tax, transfer pricing, e-invoicing, financial reporting, and labor regulations, making it an indispensable resource for investors and businesses seeking to enter or expand in the UAE.
The United Arab Emirates (UAE) continues to consolidate its position as one of the world’s most dynamic business hubs, attracting global investors with its strategic location, advanced infrastructure, and innovation-led policy agenda. As the country moves toward the goals of UAE Vision 2031, its emphasis on economic diversification, digital transformation, sustainability, and talent development is creating significant opportunities across high-growth sectors.
In coming years, the UAE’s business environment will be shaped by reforms that enhance competitiveness, streamline market entry, and encourage international investment. Priority sectors now include technology and AI, advanced manufacturing, renewable energy and hydrogen, logistics, healthcare, education, and financial services – alongside established strengths in trade, tourism, and energy. The UAE’s rapid regulatory updates and strong alignment with global standards continue to position it as a preferred base for Middle East, Africa, and South Asia operations.
This guide provides a concise overview of the essentials for establishing and operating a business in the UAE. It equips investors with insights into the economic landscape, sectoral opportunities, business setup procedures, and compliance frameworks. The opening chapter outlines the UAE’s political and macroeconomic context, followed by practical guidance on entity structures, licensing pathways, and the role of free zones.
Dedicated sections examine the UAE’s evolving tax compliance landscape, including the roll-out of e-invoicing, corporate tax frameworks, and transfer pricing rules, as well as financial reporting, audit requirements, and transparency obligations. The guide further covers hiring practices, labor regulations, and trade policies that support domestic and cross-border commerce.
Whether you are a multinational corporation or a growing enterprise, this guide serves as a valuable resource for navigating and succeeding in the UAE’s vibrant business environment.
For support with setting up in the UAE or doing business and related inquiries, email our professionals at: dubai@dezshira.com.
In this guide:
- Corporate Establishment
- Corporate Tax and VAT
- Transfer Pricing
- HR and Payroll
- Trade Agreements