The UAE will roll out a series of significant regulations in 2026, reshaping daily life for residents and businesses. From January 1, a new tiered excise tax on sugary drinks will replace the flat 50% rate, encouraging lower-sugar products. A nationwide ban on single-use plastics, including cups, cutlery and plates, will also take effect as part of the country’s environmental strategy. Updated VAT rules will streamline compliance by removing self-invoicing and introducing a five-year refund deadline. Banks are set to phase out SMS and email OTPs by March in favour of app-based authentication. Content creators must obtain the Advertiser Licence by January 31, while new digital invoicing requirements will begin a phased rollout from July 2026.
