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UAE business taxes fall into three groups for most companies: corporate tax, VAT and the e-invoicing system. Corporate tax is 0% on taxable income up to AED 375,000 and 9% on the part above. VAT registration is mandatory above AED 375,000 of taxable supplies and imports. E-invoicing is being rolled out in stages.
Source: u.ae and Federal Tax Authority, corporate tax and VAT registration pages, checked .
Taxes in one table
| Tax | Key fact | Start here |
|---|---|---|
| Corporate tax | 0% up to AED 375,000, 9% above. Records kept 7 years | Corporate tax guide |
| VAT | Mandatory registration above AED 375,000. Records kept 5 years | VAT guide |
| E-invoicing | Staged roll-out, with dates tied to revenue | E-invoicing guide |
| Personal tax | Natural persons taxed on business activity above AED 1 million turnover | Personal tax |
| ESR | Notification and report duties cancelled for recent years | ESR |
Excise tax also exists in the UAE. This site does not have a guide on it yet, though its penalty rules sit in the same Cabinet decision as VAT penalties.
Corporate tax
Corporate tax applies to tax periods starting on or after . Registration, deadlines, penalties, small business relief and free zone treatment each have a page: registration, deadlines, penalties, who pays, small business relief, return filing, and Qualifying Free Zone Persons.
Source: Federal Tax Authority, corporate tax law, checked .
VAT
Registration, returns, refunds, deregistration and penalties are covered on these pages: VAT registration, VAT returns, VAT refunds, deregistration, VAT certificate and VAT penalties.
E-invoicing
Businesses with revenue of AED 50,000,000 or more must implement by . Those below must implement by . Dates have moved before, so read the e-invoicing guide for the latest.
Source: Ministry of Finance, Ministerial Decision No. 244 and later announcements, checked .
Audit, records and other rules
- Audit requirements: who needs audited statements.
- Record keeping rules: how long to keep records, and the penalty if you do not.
- Transfer pricing, UBO register and AML compliance.
- Tax residency certificate: proof of UAE tax residence for a treaty claim abroad, issued by the FTA on EmaraTax.
What it costs to get help
Public prices exist for some services, not all. The accounting cost hub shows which, and it links to bookkeeping, audit, corporate tax registration and VAT registration cost pages.
Tools and firm lists
Use the calculators and checkers where they exist, or compare firms through accounting services in Dubai.
This is general information, not tax advice. Rules change, so check the Federal Tax Authority site for the current text.
How the pieces fit
Corporate tax is on profit. VAT is on supplies and sits in invoices and returns. E-invoicing changes how invoices are issued and shared with the Federal Tax Authority (FTA), so it touches your VAT records. Penalties and record keeping run across all of them. If you are setting up a company, a sensible order is: licence, bookkeeping, corporate tax registration, VAT check, then software that can handle e-invoicing.
Where to start by situation
- New company: read corporate tax registration and the VAT registration page.
- Free zone company: read Qualifying Free Zone Persons and audit requirements.
- Missed a deadline: check the corporate tax penalties and VAT penalties pages.
- Closing a company: see liquidation audit and company closure.
Penalty snapshot
The Federal Tax Authority fines late tax registration at AED 10,000 for both corporate tax and VAT. Not keeping required records is fined at AED 10,000 per violation. Details and the latest tables are on the penalty pages above.
Source: Federal Tax Authority, administrative penalties, checked .
Keeping the facts current
Tax rules in the UAE have changed several times in a short period, including penalty tables, e-invoicing dates and audit decisions. Each guide on this site shows a source and a check date. When you plan a decision around a date or an amount, open the official page named in the source line and confirm it first.
