Economic Substance Regulation (ESR) — UAE Tax Updates
The Economic Substance Regulations regime ended in 2022, nonetheless the requirement to keep and maintain economic substance in the UAE is still present and it is required to all UAE Qualifying Free Zone Persons to enjoy the 0% corporate tax regime. Introduced in 2019 and refined since, the Economic Substance requirement interacts closely with Corporate Tax and international transparency standards. This hub tracks ES developments and related guidance, and explains what each change means for how UAE structures are arranged and evidenced.
Latest updates
- Redomiciliation, When the Structure Outgrows the Jurisdiction
When the Structure Outgrows the Jurisdiction
- Liquidation: The End of a Structure Is a Tax Event, Not an Administrative One
The End of a Structure Is a Tax Event, Not an Administrative One
- FTA Annual Report 2025: Formal Audits +46%, UAE Tax Revenue Reaches AED 46bn — July 2026
What the FTA's 2025 Results Tell You About Your CT and TP Audit Risk in H2 2026