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UAE corporate tax, VAT and business setup guides
The UAE moved from no corporate tax to a full regime in under three years, and most of the confusion sits in the gap between the headline rate and what actually gets taxed. These guides work through registration, the reliefs and the filing calendar in the order they bite.
The rule this topic turns on: UAE corporate tax and VAT are separate regimes administered by the same authority through one portal. Registration is procedural and near-universal; the tax treatment of income is decided later, at filing.
In depthUAEUAE corporate tax registration on EmaraTax
Who must register for UAE corporate tax, the documents the FTA asks for, how the corporate tax TRN differs from the VAT TRN, and what late registration costs.
In depthUAEUAE corporate tax rate: how the 9 per cent works
The zero per cent band, the 9 per cent rate above it, what is inside the tax base, and why accounting profit is not taxable income.
In depthUAEUAE Small Business Relief and its 2026 deadline
What the election does, the revenue condition, what you give up by taking it, and the closing date every eligible business needs in the diary.
In depthUAEUAE free zone 0 per cent and qualifying income
What a Qualifying Free Zone Person is, which income qualifies, the de minimis test, and what happens to the 0 per cent rate when the test fails.
In depthUAEUAE VAT registration: thresholds and timing
The mandatory and voluntary registration thresholds, how taxable supplies are measured, and why retrospective registration is the expensive outcome.
In depthUAEFiling a UAE VAT return: what actually gets checked
Output tax, recoverable input tax, the invoice conditions behind a claim, and the classification errors that cause most assessments.
In depthUAEUAE corporate tax return deadline and payment
When the return and payment fall due, how the tax period is set, why the first period can run long, and what late filing costs.
In depthUAEUAE mainland versus free zone: the tax comparison
Market access, the 0 per cent qualifying income route, substance requirements, and how the choice changes both tax and operations.
In depthUAEWhat UAE business setup actually costs
Licence, visa, office and post-licence costs, the recurring compliance spend most setup quotes leave out, and how to budget realistically.
In depthUAEUAE Golden Visa routes and what they require
The investor, entrepreneur and skilled professional routes, the evidence each needs, and how the visa interacts with business tax.
In depthUAEFreelance permits and self-employment in the UAE
Freelance permit routes, when a freelancer enters the corporate tax net, and the AED 1 million turnover line for natural persons.
In depthUAEUAE corporate tax penalties and how they arise
Late registration, late filing, late payment and record-keeping penalties, and which ones apply even with no tax due.
In depthUAEUAE transfer pricing: arm's length and documentation
Related-party rules, the arm's length standard, the disclosure form and when master and local files are required.
In depthUAEUAE substance and beneficial ownership obligations
Economic substance and UBO filings, who they catch, the deadlines that apply, and how they interact with the UAE corporate tax position.
In depthUAEUAE bookkeeping and record-keeping requirements
What records the FTA expects, how long to keep them, and what audit-ready means when the return is prepared from a ledger.
In depthUAEUAE Domestic Minimum Top-up Tax explained
Which groups are in scope, how a 15 per cent minimum effective rate interacts with the 9 per cent regime, and what to do if you are near the threshold.
In depthUAEPakistanis in the UAE: what you still owe at home
Residency, Pakistan-source income, filer status and the wealth statement for Pakistanis living and working in the Emirates.
In depthUAESending money to Pakistan from the UAE: the tax paper trail
Which channel to use, what evidence to keep, how remittances are checked against a wealth statement, and where problems usually arise.
In depthUAEThe UAE-Pakistan tax treaty in practice
What the treaty allocates, the residence tie-breaker, the documentation any relief claim depends on, and where UAE residents get caught.
In depthUAE