Tax Resources & FAQ

The UAE Corporate Tax rate is 9% on taxable income exceeding AED 375,000. Income up to AED 375,000 is taxed at 0% to support small businesses and startups.

UAE Corporate Tax came into effect for financial years starting on or after June 1, 2023. Businesses must file their first returns within 9 months of their financial year end.

Qualifying Free Zone Persons may be eligible for 0% Corporate Tax on qualifying income. However, they must still register and file tax returns. Non-qualifying income is taxed at 9%.

Corporate Tax returns must be filed within 9 months from the end of the relevant tax period (financial year). For example, if your FY ends December 31, 2025, your return is due by September 30, 2026.

All taxable persons conducting business activities in the UAE must register, including mainland companies, Free Zone entities, branches, and individuals with business income over AED 1 million.

The standard VAT rate in the UAE is 5%. Some goods and services are zero-rated (0%) or exempt from VAT.

You must register for VAT when your taxable supplies exceed AED 375,000 in the past 12 months or are expected to exceed this in the next 30 days. Voluntary registration is available if supplies exceed AED 187,500.

Most businesses file VAT returns quarterly (every 3 months). Large businesses may be required to file monthly. Returns are due within 28 days of the tax period end.

Yes, you can claim input tax on expenses directly related to making taxable supplies. Certain expenses like entertainment and personal use are blocked from recovery.

You must maintain all tax invoices, receipts, import/export documents, and accounting records for at least 5 years from the end of the relevant tax period.