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

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Corporate Tax

How to get a UAE tax residency certificate

How to get a UAE Tax Residency Certificate: who counts as a tax resident under Cabinet Decision No. 85 of 2022, how to apply on EmaraTax and which documents the FTA asks for, the FTA's fees, the processing time and the period a certificate covers.

Kiran Kumar CR22 October 20266 min read

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Corporate Tax

How to file a corporate tax return in the UAE

Who must file a UAE Corporate Tax return, the nine-month deadline, the EmaraTax steps, how to elect Small Business Relief, the financial statements and records you need, and what happens if you file late or make a mistake, based on FTA and Ministry of Finance sources.

Ratul Sharma16 October 20267 min read

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Corporate Tax

What is classified as excluded activity for a UAE free zone company

There are six excluded activities for free zone companies under UAE corporate tax: banking, insurance, finance and leasing, ownership or exploitation of immovable property, and most transactions with natural persons.

Ratul Sharma8 October 20263 min read

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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

UAE tax glossary: Corporate Tax and VAT terms explained

Plain-English definitions of the UAE Corporate Tax and VAT terms businesses meet most often, from Taxable Person and Small Business Relief to reverse charge, tax invoices and voluntary disclosure, summarised from Federal Tax Authority and Ministry of Finance sources.

Ratul Sharma2 October 202614 min read

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Corporate Tax

How UAE corporate tax applies to branches of foreign companies

A foreign company with a UAE branch pays UAE corporate tax on the income attributable to that branch, its permanent establishment, not on its worldwide income, unless the company is effectively managed and controlled in the UAE.

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 20264 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 20263 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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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 20265 min read

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Corporate Tax

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

UAE companies must register for Corporate Tax by their deadline under FTA Decision No. 3 of 2024, even if they owe no tax. Late registration triggers a fixed administrative penalty of AED 10,000.

Ratul Sharma25 July 20263 min read

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