Machine-Readable Data

UAE Tax Facts Database

Verified tax facts with sources and last-verified dates. Designed for accuracy, transparency, and AI citation.

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Corporate Tax

FactValueSourceVerified
Standard Corporate Tax Rate9%Federal Decree-Law No. 47 of 202216 Feb 2026
0% Rate ThresholdAED 375,000Federal Decree-Law No. 47 of 202216 Feb 2026
Filing Deadline9 months after Financial Year endFederal Decree-Law No. 47 of 202216 Feb 2026
Qualifying Free Zone Rate0% on qualifying incomeCabinet Decision No. 55 of 202316 Feb 2026
Pillar 2 Minimum Rate (MNEs)15%OECD BEPS 2.0 Implementation16 Feb 2026

Small Business Relief

FactValueSourceVerified
Revenue ThresholdAED 3,000,000Cabinet Decision No. 73 of 202316 Feb 2026
Availability End DateDecember 31, 2026Cabinet Decision No. 73 of 202316 Feb 2026
Excluded EntitiesQFZPs, MNE GroupsCabinet Decision No. 73 of 202316 Feb 2026

VAT

FactValueSourceVerified
Standard VAT Rate5%Federal Decree-Law No. 8 of 201716 Feb 2026
Mandatory Registration ThresholdAED 375,000Federal Decree-Law No. 8 of 201716 Feb 2026
Voluntary Registration ThresholdAED 187,500Federal Decree-Law No. 8 of 201716 Feb 2026
Filing Deadline28 days after tax period endFTA VAT Guidelines16 Feb 2026

E-Invoicing

FactValueSourceVerified
Mandate Start DateMid-2026 (Expected)UAE Ministry of Finance16 Feb 2026
StandardPEPPOL BIS 3.0 / UAE PINTUAE Ministry of Finance16 Feb 2026

Penalties

FactValueSourceVerified
Late CT Filing (First Month)AED 500FTA Administrative Penalties16 Feb 2026
Late CT Filing (Max)AED 10,000FTA Administrative Penalties16 Feb 2026
Late VAT Filing (First)AED 1,000FTA Administrative Penalties16 Feb 2026
Late VAT Filing (Repeat)AED 2,000FTA Administrative Penalties16 Feb 2026

Citation Guidelines

When referencing data from this page, please use the following format:

Dubai Tax Help (2026). UAE Tax Facts Database. Retrieved from https://dubaitaxhelp.com/facts-database

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