Mental speed does not start to slow until people turn 60, four decades later than previously thought, a study has suggested.
Researchers say their analysis of more than a million people challenges previous assumptions that mental speed peaks at age 20.
As humans age, it takes longer to react to changes in the environment or stimuli.
This slowing of response time starts from the age of about 20, gradually continuing to slow as people age.
The new study found that although response times started to slow after 20, this could be because people make more cautious decisions and engage in processes not linked to decision-making at a slower rate, such as taking more time to press a computer key.
However, the mental process of making decisions does not start to slow down until age 60, after which it progressively declines.
Mischa von Krause of Heidelberg University in Germany and colleagues looked at data from more than one million people who took part in an online experiment that measured their reaction times to a mental task.
Participants had to categorise a selection of words and images that flashed up on a screen as belonging to one of two categories, for example good or bad, by pushing the correct key in response.
Despite a widespread belief in age-related slowdowns in mental speed, the findings highlight that, for much of life and during the span of a typical career, this is not likely to be the case.
“Our results indicate that response time slowing begins as early as age 20, but this slowing was attributable to increases in decision caution and to slower non-decisional processes, rather than to differences in mental speed,” said the researchers, writing in Nature Human Behaviour.
“Slowing of mental speed was observed only after approximately age 60.
“Our research thus challenges widespread beliefs about the relationship between age and mental speed.”
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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