From VAT registration to return filing and deregistration, we manage the full VAT compliance cycle for your UAE business.
What’s Included:
The UAE Corporate Tax regime requires careful planning and proper record-keeping. Our consultants help you understand your obligations and structure your affairs correctly from day one.
What’s Included:
Yes. The Federal Tax Authority (FTA) does not charge a government fee for VAT registration through the EmaraTax portal. The cost incurred is for the professional service of preparing and submitting the correct documentation, which reduces the risk of rejection or delay.
Any UAE-resident business whose taxable supplies and imports exceeded AED 375,000 in the past 12 months — or are expected to exceed that threshold in the next 30 days — must register. Voluntary registration is available for businesses whose taxable supplies exceed AED 187,500.
Most businesses file quarterly (every three months). The FTA may assign a monthly filing cycle to higher-turnover businesses. Returns and payment are due within 28 days of the end of each tax period. A late filing penalty of AED 1,000 applies for the first offence, AED 2,000 for repeat offences.
UAE Corporate Tax (CT) is structured as: 0% on taxable income up to AED 375,000; 9% on income above AED 375,000; and 15% (Domestic Minimum Top-up Tax) for large multinationals with global revenues above EUR 750 million, effective from January 2025.
Free Zone companies can qualify for a 0% rate on Qualifying Income as a Qualifying Free Zone Person (QFZP), but must meet strict conditions including adequate substance, audited financial statements, and transfer pricing compliance. All free zone entities — even those with zero tax liability — must register and file an annual CT return.
The CT return and payment are due nine months after the end of the financial year. For a company with a 31 December 2025 year-end, the filing and payment deadline is 30 September 2026. The FTA does not grant routine extensions.
Businesses with revenue not exceeding AED 3 million per tax period may elect Small Business Relief, resulting in a zero CT liability. This relief is available for tax periods ending on or before 31 December 2026. It must be actively elected in the return and cannot be reversed once submitted.
Under Cabinet Decision No. 129 of 2025 (effective April 2026), late filing incurs AED 500 per month for the first 12 months, rising to AED 1,000 per month thereafter. Late payment attracts interest at 14% per annum, calculated monthly. These penalties run in parallel.
The UAE has mandated e-invoicing for B2B and B2G transactions under Ministerial Decisions 243 & 244 of 2025. The voluntary phase begins July 2026; mandatory phased rollout begins 2027. E-invoices must be prepared through an accredited service provider in structured digital format (XML/JSON).