The UAE’s 15% tax shift is less about raising tax and more about keeping it
For decades, the UAE’s tax proposition was simple: zero corporate tax, a free zone ecosystem that made structuring relatively frictionless, and a regulatory environment that kept pace with business. It was, by most measures, a compelling offer. In January 2025, however, the UAE introduced a Domestic Minimum Top-up Tax (DMTT). This was the local implementation
