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Emiratisation in 2026: An HR checklist for UAE employers

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For UAE businesses, Emiratisation needs to be part of ongoing workforce planning—not a last-minute hiring exercise. Companies covered by the policy must plan for their annual target, keep employee records accurate and make sure Emirati employees are hired into genuine skilled roles. In 2026, the required annual increase for covered companies is 2%, split between the first and second half of the year. With the second half underway, HR teams should review progress now and plan any remaining recruitment before year-end. Emirates News Agency Which employers should review their target? The annual skilled-role target applies to private-sector establishments registered with the Ministry of Human Resources and Emiratisation (MoHRE) that have 50 or more workers. Employers should confirm their company’s scope and target through the relevant MoHRE channels, as requirements can depend on the establishment’s circumstances. Some businesses with 20 to 49 employees in specified economic activities hav...
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Expanding a Dubai Free Zone Business to the Mainland: Which Route Fits Your Growth Plan?

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  A free zone company may reach a point where it wants to serve more Dubai mainland customers, take part in local supply chains or pursue new contracts. Before expanding, the company needs to check which approvals apply to its activity and how the expansion will affect its operations. Dubai Executive Council Resolution No. 11 of 2025 provides a framework for free zone establishments to conduct approved activities outside their free zone and within Dubai. It outlines three possible routes: a mainland branch, a branch operating out of the free zone, or a permit for specific activities. The right route depends on the business activity and the company’s needs. Three routes to consider Route What it allows Branch in Dubai The free zone company establishes a branch within Dubai, subject to the required approvals. Branch operating from the free zone The company operates in Dubai through a branch while remaining based in its free zone. Temporary permit The company applies to conduct specif...
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DIFC SPVs in 2026: What the New Rules Mean for Investors and Family Businesses

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  Investors and business owners often use a Special Purpose Vehicle (SPV) to hold a specific investment or asset. In DIFC, SPVs are known as Prescribed Companies. In July 2026, DIFC amended its Prescribed Company Regulations, broadening access to the regime. Under the updated rules, any applicant can apply to establish or continue a Prescribed Company, subject to the applicable requirements. In most cases, the company must appoint a DIFC-licensed Corporate Service Provider (CSP), unless it qualifies for an exemption. What is a DIFC SPV used for? A DIFC SPV is a passive holding company. It may be used for purposes such as: Holding investments or other assets Separating ownership of particular assets or liabilities Supporting a financing or structured transaction Holding assets for a family or investment structure DIFC states that Prescribed Companies are not intended to carry out operational business or employ staff. If a structure needs to run day-to-day operations, another company...
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UAE Trademark Registration: What the New One-Day Examination Option Means for Businesses

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A business name, logo or product brand can become one of a company’s most valuable assets. Registering a trademark in the UAE helps businesses protect that identity as they grow. Trademark applications have been increasing. The UAE Ministry of Economy and Tourism reported 19,957 national and international registrations in the first half of 2025, up 129% from the first half of 2024. The Ministry has also introduced an expedited examination option for trademark applications. What does the one-day examination option mean? The Ministry lists an expedited examination fee of AED 2,250 , compared with AED 750 for regular examination. The expedited option is for examination within one business day. It does not mean the trademark is automatically approved or fully registered in one day. The application still needs to go through the required steps, including publication and the objection period. Why should businesses register their trademarks? Registering a trademark can help a business: Protec...
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UAE Accounting Records in 2026: Is Your Business Ready for the FTA’s New Record-Keeping Rules?

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  Keeping accounting records is more than saving invoices in a folder. UAE businesses need to make sure their records are complete, readable and available if the Federal Tax Authority (FTA) requests them. FTA Decision No. 4 of 2026 sets out rules for maintaining information in accounting records and commercial books. It applies to records kept electronically or as scanned copies, so businesses should review how their documents are stored and managed. What does the FTA require? Under the Decision, accounting records and commercial books must: Be complete and match the original documents. Be clear and easy to read. Be accessible to the FTA upon request, including through the system where they are stored. If a business keeps electronic copies or scans, those copies should include all pages in the correct order. Partial scans are not accepted, and the information must remain clear when viewed on a computer screen. If records are password-protected or encrypted, the business must be abl...
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UAE Employee Visa Renewal: An Employer’s Checklist to Avoid Delays

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An employee’s UAE residence visa and work permit have expiry dates that employers need to track. Starting the renewal process early gives the company time to check its records, prepare documents and address any issues before they delay the application. The process can involve work permit and residence permit steps. The exact requirements depend on the company’s licensing authority and the employee’s visa category. What should employers check before starting? Before submitting a renewal application, review: Employee details: Check the employee’s passport, Emirates ID and current visa details for accuracy. Passport validity: Confirm the passport meets the validity requirements for the application. Company records: Check that the trade licence and relevant establishment records are current. Employment details: Confirm the employment contract and job information match the company’s records. Medical and insurance requirements: Check which steps apply to the employee’s visa type and aut...
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UAE E-Invoicing: What Businesses Need to Do Before the 2027 Deadlines

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  The UAE is moving towards a new electronic invoicing system for business transactions. For companies, this means reviewing how invoices are created, sent, received and recorded. The rollout is already in progress. The Ministry of Finance launched the pilot phase in July 2026, and the system is moving towards mandatory implementation in stages. Businesses should use the time available to review their invoicing process and plan for the requirements that apply to them. What is e-invoicing? E-invoicing is the electronic exchange of invoice data through the UAE’s designated system. It is designed to standardise and automate how businesses send and receive invoice information, with data reported to the Federal Tax Authority. It is more than sending a regular invoice by email. Businesses will need to consider whether their invoicing and accounting processes can work with the new system and with an Accredited Service Provider (ASP). Which businesses should start preparing? The system app...
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