The tech legal outlook for 2026 is being shaped by the rapid advance of AI, geopolitical tensions and intensifying global competition. Buoyed by U.S. interest rate cuts, global tech M&A is rebounding, led by private equity and strategic buyers. 

Tech has led a reopening of the IPO window, although companies remain cautious through lingering macroeconomic uncertainty. Tech investment is concentrated in areas of tech that are enabling change, primarily AI and digital infrastructure, and areas such as cyber security and defence tech, which are critical in a heightened risk environment. 

AI advances are fuelling investor interest, raising valuations and warnings of an AI bubble, or at least a market correction. Use of AI has gone from experimental use to enterprise scale, and agentic systems and autonomous technologies are driving the next wave of operational transformation, redefining commerce and decision-making, and challenging traditional legal frameworks. 

AI is a weapon and a shield in cyber security, and cyber attacks, fraud and scams are increasing the risk landscape for multinationals already challenged by a complex and fragmenting legal and digital regulatory landscape. Legal teams are central to navigating this complexity – from structuring tech deals and investments, to managing risk and compliance to enable businesses to drive innovation and unlock value as industries are reshaped by tech advances.

In this publication we highlight five key themes we believe are shaping the tech legal outlook for 2026.

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