Meridian · Freshness tracker

What's changed.

Dated updates to visa, tax, residency, citizenship, housing, and labour policy across every country tracked. Every entry cites its primary source and the date we last verified it.

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In force 1 Jun 2024
In force Taxation

Qualifying Free Zone Person criteria clarified

The Ministry of Finance and Federal Tax Authority issued clarifying guidance in mid-2024 on the Qualifying Free Zone Person criteria — the conditions under which free-zone entities retain the 0% corporate-tax rate on qualifying income (versus the 9% mainland rate). Clarifications cover substance requirements, qualifying activity definitions, and de minimis non-qualifying income thresholds. Material for the practical tax position of free-zone-resident professionals.

Who it affects: Free-zone-based founders, consultants, and entities relying on the 0% qualifying-income regime.

UAE Ministry of Finance ↗ · verified 2026-04-19

In force 1 Jan 2024
In force Taxation

VAT remains at 5%; no changes for 2024–2025

Despite the corporate-tax reform, the UAE VAT regime — a flat 5% in force since January 2018 — remains unchanged through 2024–2025. The Ministry of Finance confirmed no plans to raise the VAT rate in the medium term, despite IMF and broader regional comparisons.

Who it affects: All UAE consumers and businesses subject to VAT.

UAE Ministry of Finance ↗ · verified 2026-04-19

In force 1 Jun 2023
In force Taxation

Federal Corporate Tax introduced at 9%

The UAE introduced a federal corporate income tax of 9% on taxable business profits exceeding AED 375,000, effective for financial years starting on or after 1 June 2023. Free-zone entities meeting "Qualifying Free Zone Person" criteria can retain 0% on qualifying income. Personal income tax remains zero. A material structural change for the cost calculus of UAE-based founders and consultants.

Who it affects: Mainland and free-zone businesses; founders, freelancers operating through UAE entities.

UAE Ministry of Finance ↗ · UAE Government Portal ↗ · verified 2026-04-19