The visa changes introduced by the UAE Cabinet are a game changer that will reshape the field for job seekers and investors, experts said.
They have predicted the updates will ensure the UAE continues to attract global talent, motivates residents to live long term and also consolidate their investments in the UAE.
The new rules were announced on Monday and The National canvassed experts to assess what they mean.
“These are really important changes and the UAE is taking the lead across the region in coming up with an immigration system which from a regional standpoint is different from the past,” said Haider Hussain, partner at Fragomen, an immigration services firm.
“It is a game changer and we can’t see that in any of the regional dynamics at this moment in time.”
Move away from reliance on sponsors
This trend is visible in all categories - golden visas are self-sponsored for investors, professionals or those with exceptional talent. The green visa - designed for people who run businesses and are skilled employees - is also with an individual’s own sponsorship.
The new five-year multi-entry tourist visa now allows a person to stay in the country for 90 days at a stretch.
“The big change is that people from outside or from within the country can apply on their own for an entry visa or remain in the UAE without needing a sponsor," said Mr Hussain.
"The critical update is that this moves away from a sponsorship or host system to self-sponsored visas."
Previously, in order to enter the UAE, people from some countries required visit visas in advance of flying. Tourist visas were issued by airlines or by hotels.
“If somebody needed to come for an employment visa you needed an employer; for a tourist visa you needed a tourist agency,” he said.
One of the main requirements for this visa is a six-month bank statement showing $4,000 or its equivalent in foreign currencies.
It also puts to rest worries employees had about their visa status if they quit after a conflict with the employer.
“If a visa is based on your own profile and not linked to a sponsor, company or agency, it completely takes away previous concerns about cancellation of the visa if you had a dispute with your employer,” Mr Hussain said.
“When people get five or ten-year visas that are renewable, they start thinking of the UAE in a different sense.
“It is a country they want to look to the future with.”
Hunt for jobs legitimately
The job exploration entry visa announced this week addresses the grey area that existed when people came to the UAE on tourist visas and searched for jobs.
It opens a legitimate path for jobseekers to attend interviews and search for employment.
The practice has often been that people arrived in the UAE on 30 or 90-day tourist visas to look for a job and then shifted to an employment visa once they found work.
This new visa is granted to people meeting certain skill sets outlined by the Ministry of Human Resources and Emiratisation and to the latest graduates of the best 500 universities in the world. The minimum educational level should be a bachelor's degree or its equivalent
“Individuals can now come into the country on the right visa to look for a job rather than do interviews on a tourist visa,” Mr Hussain said.
“The focus here is on qualifications [as] it looks at the talent of the individual.”
This new visa also does not need a sponsor. Details will follow on how long people can stay on this visa.
Golden and green visa benefits
Another change ushered in this week is the fact more people will be eligible for the 10-year golden visa. These visas were first introduced in 2019 to allow the UAE to attract and retain even more talent.
“One of the main categories to be eligible was that professionals employed in the UAE required to have a salary of Dh50,000 and that has been reduced to Dh30,000,” Mr Haider said.
“This is an important change that will attract a lot more interest and applications."
Golden visa holders have been given benefits such as sponsoring sons up to the age of 25.
Unmarried daughters can be sponsored indefinitely by parents.
Green visas are being viewed as a second layer to the golden permit. For the five-year visa, Dh15,000 is a minimum salary requirement and a bachelor's degree.
A jobs boost across the board
Recruiters said the initiatives would provide a stimulus across the board.
“Our take is that it really does underscore Dubai’s role as a key regional and international catalyst to attract businesses,” said Micah Styles, director of Barker Langham Recruitment.
“These mechanisms for attracting and retaining talent are part of a broader vision being brought to life."
The firm recruited about 1,000 staff across the Expo 2020 Dubai from 50 nationalities covering senior managers to tour guides and pavilion staff.
Mr Styles spoke of opportunities opening up in the arts and cultural sector with world-class projects like the Natural History Museum and plans for the Guggenheim and Sheikh Zayed National Museum in Abu Dhabi.
“With the scale of new projects that are taking place there is a high demand for staff at executive and specialist roles but also in terms of visitor experience and customer service,” he said.
“One big area of development is the cultural and creative industries. The value of these industries is something that is beginning to be recognised in the UAE.”
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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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