The UAE Ministry of Finance has announced new tax regulations aimed at encouraging investment. These measures focus on improving tax benefits for Qualifying Investment Funds (QIFs) and Qualifying Limited Partnerships. The changes aim to attract more foreign capital and stimulate economic growth. Under the new rules, income from QIFs will be exempt from UAE Corporate Tax if they meet certain conditions, such as having 10% in real estate assets and diverse ownership. The regulations also offer a grace period for QIFs to address any issues with ownership diversity, as long as these breaches are minor. To simplify procedures, foreign investors in QIFs and Real Estate Investment Trusts (REITs) will now register for Corporate Tax only when dividends are distributed. This reduces the administrative burden for foreign investors. These updates align the UAE with global tax standards and are seen as a key step in strengthening its position as a global investment hub. The new measures offer competitive tax advantages and an efficient regulatory environment for foreign capital.