Insights

Clarity on UAE tax and business

Practical guidance on corporate tax, VAT, audit and company setup in the UAE. Written by our advisors and updated as the rules change.

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Corporate Tax

How to apply the qualifying income test for a free zone company

A UAE free zone company must satisfy the qualifying income test to benefit from the 0% corporate tax rate. The test reviews your activities, counterparties, and revenue composition against clear FTA rules.

Ratul Sharma5 October 20264 min read

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Corporate Tax

How UAE corporate tax applies to branches of foreign companies

Branches of foreign companies in the UAE are subject to corporate tax on income earned in the UAE only. The foreign head office is not taxed on worldwide income in the UAE under current rules.

Ratul Sharma30 September 20263 min read

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Corporate Tax

How UAE corporate tax loss carry forward works: eligibility, conditions and limits

UAE companies can carry forward tax losses indefinitely to offset future taxable profits, but with key restrictions. Specific rules apply on ownership changes, group transfers and the amount you can use each year.

Ratul Sharma28 September 20263 min read

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Corporate Tax

When two UAE companies can form a corporate tax group

Two UAE companies can be treated as a tax group if one holds at least 95% in the other (directly or indirectly) and both meet specific residency, ownership, and compliance conditions. Groups are taxed as a single entity for corporate tax purposes.

Kiran Kumar CR24 September 20263 min read

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Corporate Tax

Corporate tax records in the UAE: what to keep and for how long

UAE businesses must keep all corporate tax records and supporting documents for at least seven years. The Federal Tax Authority requires this to verify information in tax returns and ensure compliance.

Kiran Kumar CR21 September 20263 min read

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Corporate Tax

Determining your first UAE corporate tax period when your financial year end is not December

If your company’s year end is not 31 December, your first UAE corporate tax period generally starts on your first financial year commencing on or after 1 June 2023. The FTA has set guidance on how this applies, including examples for businesses with March, June or September year ends.

Ratul Sharma17 September 20263 min read

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Corporate Tax

Which corporate tax penalties apply in the UAE and what triggers each one?

Corporate tax penalties in the UAE include AED 10,000 for late registration, AED 500 per month for late filing, and 14% per year for late payment. Each has specific triggers and is enforced by the Federal Tax Authority.

Ratul Sharma14 September 20262 min read

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Corporate Tax

Fixing errors in a UAE corporate tax return: voluntary disclosure process

You can correct errors in a UAE corporate tax return by submitting a Voluntary Disclosure through the FTA's EmaraTax portal. Doing this before the FTA contacts you may reduce penalties.

Ratul Sharma10 September 20263 min read

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Corporate Tax

What the AED 375,000 corporate tax threshold means for taxable income

The AED 375,000 UAE corporate tax threshold applies to taxable income, not total revenue. Many owners confuse the two, making the distinction essential for compliance and planning.

Ratul Sharma7 September 20263 min read

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Corporate Tax

Small Business Relief extended to 2029: eligibility and continuing obligations

UAE Small Business Relief now covers eligible tax periods ending by 31 December 2029. The AED 3 million revenue test and continuing filing obligations still matter.

Kiran Kumar CR3 September 20261 min read

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Audit & Assurance

What UAE banks and authorities require when reviewing company audit reports

Banks and government authorities in the UAE often have specific expectations for audit reports, but these expectations vary between mainland and free zone companies. Understanding what different parties actually require is essential for compliance and smooth operations.

Ratul Sharma29 August 20263 min read

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VAT & Indirect Tax

VAT return errors: Correction limits, deadlines and cost risks

Small UAE businesses regularly fall foul of correction thresholds and deadlines when fixing VAT return errors. If undeclared VAT exceeds AED 10,000, simple in-return correction is not enough—failure to make a Voluntary Disclosure can add penalties.

Ratul Sharma25 August 20264 min read

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VAT & Indirect Tax

When VAT registration is mandatory in the UAE—and what voluntary registration involves

VAT registration is compulsory for UAE businesses with taxable turnover above AED 375,000. Voluntary registration is possible from AED 187,500. Learn who is affected and what both routes require.

Ratul Sharma21 August 20263 min read

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VAT & Indirect Tax

What the FTA asks for in a UAE VAT review: records, formats and retention

The FTA expects VAT records to be kept in Arabic and retained for at least 5 years. Here are the practical requirements on documents, file formats, and retention periods if reviewed by the FTA.

Ratul Sharma17 August 20263 min read

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Corporate Tax

From accounting profit to taxable profit: Key UAE Corporate Tax adjustments

Taxable profit for UAE corporate tax is not simply accounting profit. There are specific adjustments—such as for exempt income, non-deductible expenses, and entertainment limits—that many businesses overlook.

Kiran Kumar CR10 August 20264 min read

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Corporate Tax

Corporate tax registration deadlines: key dates, penalties, and why compliance matters

Every UAE business must register for Corporate Tax by its FTA-assigned deadline, even if it owes no tax. Late registration triggers a fixed administrative penalty of AED 10,000.

Ratul Sharma25 July 20263 min read

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