VIVOS Group · 2027 Rule Changes · Living tracker
2026–2027 Rule Changes Tracker: Singapore, Malaysia, Hong Kong, UAE
Every confirmed, dated rule change for companies in Singapore, Malaysia, Hong Kong and the UAE from October 2026 to 2028, with the number, who it affects and the official source for each. Next deadline: 30 October 2026, when UAE businesses with revenue of AED 50 million or more must appoint an e-invoicing provider. Last reviewed: 9 October 2026.
Recently changed: answers that are often out of date
- Singapore YA 2026 tax rebate. What many pages still say: 40%, capped at S$30,000. What’s true since 7 April 2026: 50% of tax payable, capped at S$40,000, with a S$2,000 minimum cash grant (IRAS).
- UAE Small Business Relief. What many pages still say: it ends in 2026. What’s true since Ministerial Decision 131 of 2026 (issued 29 July 2026): it covers tax periods ending on or before 31 December 2029, for revenue of AED 3 million or less (UAE Ministry of Finance).
- UAE e-invoicing provider deadline. What many pages still say: 31 July 2026. What’s true since Ministerial Decision 66 of 2026: 30 October 2026 for businesses with revenue of AED 50 million or more, which the Ministry calls a “targeted and final adjustment” (Ministerial Decision 66 of 2026; MoF programme update).
- Malaysia Employment Pass Category I. What many pages still say: RM10,000 a month. What’s true since 1 June 2026: RM20,000 a month (MIDA).
Many pages still quote figures that changed during 2026. This tracker follows the 2027 rule changes, and the late 2026 deadlines that lead into them, one row per date, each tied to the official text. Most firms compare countries. VIVOS connects them.
What rule changes take effect in Singapore, Malaysia, Hong Kong and the UAE in 2026, 2027 and 2028?
| Date | Market | What changes | Who it affects | Official source | VIVOS episode |
|---|---|---|---|---|---|
| UAE | E-invoicing: appoint a provider (revenue of AED 50m or more). Businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider (ASP). The deadline moved from 31 Jul 2026, and the Ministry of Finance calls this a “targeted and final adjustment” with no further extensions. | Large UAE businesses, including UAE subsidiaries of regional groups | UAE MoF: Ministerial Decision 66 of 2026 MoF e-invoicing programme, 30 Jun 2026 |
Episode 1: UAE e-invoicing | |
| Singapore | SME Cash Grant 2026 paid. Up to S$2,500 per company: S$500 per local qualifying employee, based on the peak month from Apr to Jun 2026. No application is needed; payment is by GIRO or PayNow Corporate. | SMEs with revenue up to S$100 million (YA 2025) or up to 200 employees, that employ Singapore citizens or PRs | IRAS: SME Cash Grant 2026 | Episode 3: Singapore YA 2026 | |
| Singapore | YA 2026 corporate tax returns due. File Form C-S, C-S (Lite) or C, even if the company did not trade or made a loss. The YA 2026 Corporate Income Tax Rebate is 50% of tax payable, capped at S$40,000; companies that paid CPF for at least one local employee (not a shareholder-director) in 2025 get at least S$2,000 of it as a cash grant. | Every Singapore company, including foreign-owned companies | IRAS: Corporate Income Tax Filing Season 2026 IRAS: rates, rebates and exemption schemes |
Episode 3: Singapore YA 2026 | |
| UAE | Last day to claim old tax credits. Federal Decree-Law 17 of 2025 sets a 5-year limit for refunding or using any credit balance. Balances whose 5-year period has already expired, or expires in 2026, must be claimed in the transitional window ending 31 Dec 2026, or the right to claim a refund lapses (Art. 38(6)). | UAE businesses holding any credit balance with the FTA | UAE MoF: Ministry of Finance announcement, 29 Nov 2025 UAE Legislation portal: Federal Decree-Law 28 of 2022 on Tax Procedures, Art. 38 (as amended by Decree-Law 17 of 2025) |
Coming in Series 3 | |
| UAE | Small Business Relief now runs to 2029. The relief used to cover tax periods ending by 31 Dec 2026. Ministerial Decision 131 of 2026 extends it to tax periods ending on or before 31 Dec 2029. The limit is unchanged: revenue of AED 3 million or less in the current and every previous tax period, elected on each return. | UAE startups and SMEs. Not available to Qualifying Free Zone Persons or members of multinational groups with revenue above AED 3.15 billion | UAE MoF: Ministerial Decision 131 of 2026 (Arabic) FTA: Small Business Relief |
Episode 2: UAE Small Business Relief | |
| Singapore | Employment Pass minimum salary rises (new applications). S$6,000 a month (from S$5,600), rising with age to S$11,500 at 45 and above. Financial services: S$6,600, rising to S$12,700. Applications submitted by 31 Dec 2026 are assessed at the current floor. | Employers of foreign professionals; founders on an Employment Pass | MOM: Employment Pass eligibility | ||
| Singapore | S Pass minimum salary rises (new applications). S$3,600 a month (from S$3,300), rising with age to S$5,100 at 45 and above. Financial services: S$4,000, rising to S$5,650. | Employers hiring mid-skilled foreign staff | MOM: S Pass eligibility | Coming in Series 3 | |
| Singapore | New COMPASS C1 salary benchmarks (new Employment Pass applications). MOM’s updated benchmarks apply to new applications from 1 Jan 2027, and to renewals of passes expiring from 1 Jul 2027. | Employers applying for Employment Passes | MOM: COMPASS C1 salary benchmarks (PDF) | Coming in Series 3 | |
| Singapore | CPF rates for senior workers rise. Aged above 55 to 60: total 35.5% (employer 16.5%, employee 19%). Aged above 60 to 65: total 26% (employer 13%, employee 13%). The CPF Transition Offset covers half of the employer increase in 2027. | Employers of Singapore citizen and PR staff aged above 55 | CPF Board: new contribution rates for senior workers | ||
| UAE | E-invoicing goes live (revenue of AED 50m or more). Invoices to other businesses and to government go through the appointed ASP on the Peppol-based model. Failing to implement on time costs AED 5,000 for each month or part of a month (Cabinet Decision 106 of 2025). Sales to consumers are outside the system for now. | Large UAE businesses | UAE MoF: Ministerial Decision 66 of 2026 Cabinet Decision 106 of 2025 (penalties) |
Episode 1: UAE e-invoicing | |
| Malaysia | Employment Pass succession plan requirement starts. Part of the revised expatriate policy in force since 1 Jun 2026, for new and renewal applications. Category I: RM20,000 a month or more (10-year cap). Category II: RM10,000 to RM19,999 (10-year cap, succession plan). Category III: RM5,000 to RM9,999, or from RM7,000 for some manufacturing roles (5-year cap, succession plan). | Employers of expatriates in Malaysia; founders on an Employment Pass | MIDA: phased succession plan requirement MIDA: new expatriate employment policy |
Coming in Series 3 | |
| Malaysia | Stamp duty self-assessment, Phase 2. Transfers of real property that do not involve a JPPH valuation are self-assessed and paid on MyTax. A tax identification number (TIN) is required, and records must be kept for 7 years. Phase 1 (tenancy, security and general stamping) has applied since 1 Jan 2026. | Property buyers and sellers, companies, company secretaries and lawyers | LHDN: stamp duty self-assessment (STSDS) | ||
| Hong Kong | Next statutory minimum wage. The Minimum Wage Commission reports by 28 Feb 2027, and the Government expects the new rate to take effect on 1 May 2027. The current rate is HK$43.1 an hour, in force since 1 May 2026. | Hong Kong employers, especially in food and beverage, retail and cleaning | Hong Kong Government press release, 1 Jun 2026 | ||
| UAE | E-invoicing: appoint a provider (revenue below AED 50m). Businesses with revenue below AED 50 million, and government entities, must appoint an ASP. The system covers businesses in general, not only VAT-registered ones. | UAE SMEs, including free zone companies, and government entities | UAE MoF: Ministerial Decision 244 of 2025 Ministerial Decision 243 of 2025 (scope) |
Episode 1: UAE e-invoicing | |
| Singapore | Single family offices: transition ends. Existing single family offices must comply with MAS’s revised licensing-exemption framework (in force since 15 Jun 2026) and notify MAS by 15 Jun 2027. New single family offices notify MAS within 14 days of starting. | Singapore single family offices | MAS media release MAS FAQs on the framework |
Coming in Series 3 | |
| Singapore, Malaysia, Hong Kong | First Pillar Two returns (calendar-2025 year-ends). The GloBE Information Return and the local top-up tax returns are due 18 months after the first year-end (15 months for later years). Applies only to groups with revenue of EUR 750 million or more. | Regional HQs and subsidiaries of large multinational groups | IRAS: top-up tax registration LHDN: GMT filing obligations IRD: Pillar Two |
||
| UAE | E-invoicing goes live (revenue below AED 50m). All other businesses in scope go live through their ASP. Government entities follow on 1 Oct 2027. | UAE SMEs, including free zone companies | UAE MoF: Ministerial Decision 244 of 2025 | Episode 1: UAE e-invoicing | |
| Singapore | COMPASS C1 benchmarks reach renewals. The updated salary benchmarks apply to renewals of Employment Passes expiring from 1 Jul 2027. | Employers renewing Employment Passes | MOM: COMPASS C1 salary benchmarks (PDF) | Coming in Series 3 | |
| UAE | Corporate tax return and payment for financial years ending 31 Dec 2026. Due 9 months after the end of the tax period, including for businesses that elect Small Business Relief. | All UAE taxable persons with a December year-end | UAE MoF: Corporate Tax in the UAE | ||
| Malaysia | E-invoicing interim relaxation ends (taxpayers up to RM5 million). Businesses with annual turnover or revenue below RM3 million are exempt from 1 Sep 2026 (previously RM1 million), unless a non-individual shareholder, holding company or related company has RM3 million or more. The interim relaxation for taxpayers up to RM5 million runs until 31 Dec 2027. The e-Invoice Special Voluntary Disclosure Programme runs from 7 Jul 2026 to 31 Dec 2027. | Malaysian businesses up to RM5 million, including smaller companies in larger groups | LHDN: e-Invoice implementation timeline LHDN: e-Invoice General FAQ (question 113) LHDN: Special Voluntary Disclosure Programme (media release, 7 Jul 2026) |
Episode 7 (from Wed 4 Nov) | |
| Singapore | Employment Pass and S Pass renewals meet the new floors. Passes expiring from 1 Jan 2028 must meet the 2027 minimum salaries on renewal: S$6,000 (Employment Pass) and S$3,600 (S Pass); in financial services S$6,600 and S$4,000; higher with age. | Existing Employment Pass and S Pass holders and their employers | MOM: Employment Pass eligibility MOM: S Pass eligibility |
Coming in Series 3 | |
| Malaysia | Stamp duty self-assessment, Phase 3. Every instrument not covered by Phases 1 and 2 moves to self-assessment. | Companies, company secretaries and lawyers | LHDN: stamp duty self-assessment (STSDS) | ||
| Singapore | GST InvoiceNow extends to existing GST-registered businesses. GST InvoiceNow reaches existing GST-registered businesses in four phases set by total annual supplies in 2025: S$200,000 or less on 1 Apr 2028 (with new compulsory registrants), up to S$1 million on 1 Apr 2029, up to S$4 million on 1 Apr 2030, above S$4 million on 1 Apr 2031. GST InvoiceNow Transition Grants of S$1,000 (supplies up to S$4 million) and S$5,000 (above S$4 million, completed by 31 Mar 2028) are open from 1 Jul 2026, subject to IMDA conditions. | Existing GST-registered Singapore businesses (not overseas entities or businesses registered only for reverse charge) | IRAS: GST InvoiceNow Requirement IRAS: Committee of Supply 2026 announcement IMDA: InvoiceNow Grants |
Episode 8 (from Thu 5 Nov) |
A row is listed only when the official source states both the date and the number. Dates are as published by each authority; “Coming in Series 3” means an episode on that change is planned.
Which changes are we watching but have not confirmed?
These are announced or expected, but the official text does not yet give a fixed date or number. They move into the table once it does.
- Malaysia Budget 2027 (tabled 9 October 2026). Measures are added here only once the Budget speech text and the Finance Bill are published by the Ministry of Finance.
- UAE Domestic Minimum Top-up Tax for large groups: registration and first return dates. Reported by advisers; we have not yet located the official FTA decision text.
- UAE Emiratisation targets for 2027: not yet announced.
- UAE free zone distributors: timing of the agreed-upon procedures report that goes with the 2026 corporate tax return. Advisers describe the filing window differently.
- Malaysia foreign capital gains exemption: extension for foreign capital gains received in Malaysia. LHDN has published a guideline amendment; we add the dates once checked against the official text.
- Hong Kong funds, family office and carried interest tax bill: second reading pending. The Government proposes that it applies from the year of assessment 2025/26 (IRD).
- Hong Kong 2026 Policy Address talent measures: easier Top Talent Pass renewals for some start-up founders and a new short-term training visa (Policy Address). Start dates not yet announced.
- Hong Kong profits tax e-filing, next phase: the IRD has not yet set the date or the turnover threshold.
- Singapore Workplace Fairness Act: both bills have passed and the Government’s target is end 2027, but no commencement date is set (MOM).
- Singapore Corporate and Accounting Laws (Amendment) Act 2025, Phase 2: commencement date not yet announced (ACRA).
Which changes does the 2027 Rule Changes series explain?
Each episode is a short video and guide on the VIVOS YouTube channel: what many pages still say, what is true now, and what to do by when.
- Episode 1, Wed 21 Oct 2026: UAE e-invoicing. UAE E-Invoicing Deadline: Appoint a Provider by 30 October 2026
- Episode 2, Thu 22 Oct 2026: UAE Small Business Relief. Is UAE Small Business Relief Ending in 2026? No, It Runs to 2029
- Episode 3, Tue 27 Oct 2026: Singapore YA 2026. Singapore Corporate Tax YA 2026: 50% Rebate, File by 30 November
Later episodes cover the rows marked “Coming in Series 3”, and each one is linked in the table when it publishes.
How do we keep this tracker current?
- Reviewed monthly. At the start of each month we re-check every row against its official source and change a number only when that source has changed.
- Official sources only. Every row links to a government ministry, tax authority, regulator or the UAE’s state news agency. Summaries by advisers or the press are never the source for a number.
- Unconfirmed items stay out of the table. They sit in the watch list above until the official text gives the date and the number.
- Last reviewed: 9 October 2026. Every change is recorded in the change log below.
Seen an official change we have not picked up? Tell us and we will check it against the source.
What has changed on this page?
- : tracker created with 23 dated rows across Singapore, Malaysia, Hong Kong and the UAE, each checked against its official source, and 10 items on the watch list.
Frequently asked questions
When is the UAE e-invoicing deadline?
UAE businesses with revenue of AED 50 million or more must appoint an Accredited Service Provider by 30 October 2026 and go live on 1 January 2027 (Ministerial Decision 66 of 2026). Businesses below AED 50 million appoint a provider by 31 March 2027 and go live on 1 July 2027 (Ministerial Decision 244 of 2025). Failing to implement on time can cost AED 5,000 for each month or part of a month (Cabinet Decision 106 of 2025).
Is UAE Small Business Relief ending in 2026?
No. Ministerial Decision 131 of 2026 extends Small Business Relief to tax periods ending on or before 31 December 2029. The revenue limit is unchanged at AED 3 million in the current and every previous tax period, and the relief is elected on each return. Qualifying Free Zone Persons and members of multinational groups with revenue above AED 3.15 billion cannot use it.
What is Singapore’s corporate tax rebate for YA 2026, and when is Form C-S due?
The YA 2026 Corporate Income Tax Rebate is 50% of tax payable, capped at S$40,000 per company, after the 7 April 2026 enhancement (the Budget 2026 figures were 40% and S$30,000). Companies that paid CPF for at least one local employee, other than shareholder-directors, in 2025 get at least S$2,000 of it as a cash grant. Every company must file Form C-S, C-S (Lite) or C by 30 November 2026 (IRAS).
What is the minimum salary for an Employment Pass in Singapore and Malaysia in 2027?
Singapore: new Employment Pass applications from 1 January 2027 need at least S$6,000 a month (S$6,600 in financial services), rising with age, and the S Pass needs S$3,600 (S$4,000 in financial services). Passes expiring from 1 January 2028 must meet the same floors on renewal (MOM). Malaysia: Category I has needed RM20,000 a month since 1 June 2026, and the succession plan requirement starts on 1 January 2027 (MIDA).
Do Malaysian businesses with revenue under RM5 million need e-invoicing?
Since 1 September 2026, businesses with annual turnover or revenue below RM3 million are exempt (previously RM1 million), unless a non-individual shareholder, holding company or related company has RM3 million or more. Taxpayers up to RM5 million that are not exempt are in scope, with an interim relaxation, including consolidated e-invoices and no penalty if conditions are met, until 31 December 2027 (LHDN).
Which VIVOS companies cover these four markets?
VIVOS Pte. Ltd. (Singapore)
UEN 202416468C. ACRA Registered Filing Agent FA20240323. MOM Employment Agency Licence 24S2425.
14B Stanley Street, Singapore 068733. +65 8827 7870. contact@vivos.com.sg. vivos.com.sg
VIVOS (M) Sdn. Bhd. (Malaysia)
Registration No. 202501057568 (1658974-A).
Wisma UOA Damansara, Bukit Damansara, Kuala Lumpur. +60 3-2094 0009. vivosgroup.com/my
VIVOS Corporate Services (HK) Ltd. (Hong Kong)
Business Registration No. 80545137.
Unit A2, 23/F, NCB Innovation Centre, 888 Lai Chi Kok Road, Kowloon, Hong Kong. +852 9298 9902. vivosgroup.com/hk
VIVOS Corporate Services L.L.C. (UAE)
Commercial Licence No. 1638200.
Unit 415, Churchill Executive Tower, Business Bay, Dubai. +971 56 408 7384. contactvivos.uae@vivos.com.sg. vivosgroup.com/ae
Teams in China and India. Led by Ray Tay, co-founder and Managing Director.
Reviewed by Ray Tay, VIVOS. Facts checked 9 October 2026.
General information only, not tax, legal, immigration or accounting advice. Rules and deadlines can change; confirm your position with a qualified adviser before acting.
