Tax Overview in United Arab Emirates

Tax year 2026. This skill gives the whole picture of federal tax in the United Arab Emirates for 2026 and sends each detailed question to the skill that answers it. For Corporate Tax, "2026" means tax periods (financial years) running in 2026, for most businesses 1 January to 31 December 2026. For VAT and excise tax, it means the monthly or quarterly tax periods that fall in 2026. The rules are the law as published on tax.gov.ae and mof.gov.ae on 25 September 2026. A short dated section covers returns for 2025 that are being filed now.

Scope and who this is for (Ministry of Finance: Tax; Ministry of Finance: Corporate Tax)

This skill is for anyone who needs to know which UAE taxes apply to a person or a business, and roughly how: a founder, a freelancer, an employee moving to the UAE, a foreign group with a UAE subsidiary, or an accountant triaging a new client. It gives the key rule, the key figure and the official source for each tax, then routes the detailed work.

The currency is the UAE dirham (AED). Federal taxes are administered by the Federal Tax Authority (FTA) through its online portal, EmaraTax. The Ministry of Finance writes the tax policy and legislation. The Ministry says "The official sources of information on Federal Taxes in the UAE are the Ministry of Finance and the Federal Tax Authority", so this skill cites only those two.

Tax	Who it hits	Headline rule for 2026	Detailed Guide
Corporate Tax	Companies and other juridical persons (including free zone companies); individuals whose business turnover is more than AED 1,000,000 in a calendar year; non-residents with a UAE permanent establishment or nexus	0% on taxable income up to AED 375,000, 9% above; Small Business Relief; 0% on qualifying income of a Qualifying Free Zone Person	ae-corporate-tax
Domestic Minimum Top-up Tax	UAE entities of multinational groups with revenue of EUR 750 million or more	Tops the UAE effective rate up to 15%	ae-corporate-tax (summary; refer out)
VAT	Businesses whose taxable supplies and imports pass the registration threshold; consumers bear it in the price	Standard rate 5%; mandatory registration above AED 375,000	uae-vat
Excise tax	Importers, producers and stockpilers of excise goods, and anyone releasing them from a Designated Zone	100% on tobacco, energy drinks and e-smoking products; sweetened drinks taxed per litre by sugar content	This skill (summary; refer out)
Personal income tax	Nobody	None. Wages and personal investment income are not taxed	ae-income-tax
Payroll taxes	Nobody for tax	No income tax to withhold from wages; pension and social contributions sit outside the FTA's taxes	ae-payroll-social

Setting up a business, choosing a free zone or the mainland, and the order of registrations are covered in ae-company-formation.

This skill does not cover Emirate-level fees and charges, customs duty, the detailed top-up tax computation, the detailed excise computation, or any other country's tax on a UAE resident.

Ask the client first

• Is the client an individual or a business, and what kind? A company (mainland LLC, free zone company, branch of a foreign company) is inside Corporate Tax from the first dirham. An individual is taxed only on business income, and only once business turnover is more than AED 1,000,000 in a calendar year. (Cabinet Decision No. 49 of 2023)
• What income does the individual have? Salary, freelance or consultancy fees, a sole establishment's sales, rent, dividends, interest, investment gains. Only business income counts.
• What does the business sell, to whom, and how much? Taxable supplies and imports in the last 12 months, and expected in the next 30 days, decide VAT registration. (VAT Executive Regulation)
• Revenue in this and every earlier tax period. Small Business Relief is lost for good once revenue has been over AED 3,000,000 in any period. (Ministerial Decision No. 73 of 2023)
• Free zone? Which zone, what activities, who the customers are, and whether audited accounts exist.
• Does the business import, make or store tobacco, energy drinks, sweetened drinks or e-smoking products? Excise tax has no registration threshold.
• Is the business part of a multinational group? Ask for the group's consolidated revenue for the last four years (the top-up tax test).
• Financial year end. It sets the Corporate Tax deadline, 9 months after the period ends.
• Registrations already held. Corporate Tax, VAT and excise tax are separate registrations on EmaraTax. Ask for each Tax Registration Number (TRN) and its effective date.
• Does the person need to prove UAE tax residence? Ask which country, which treaty, and which 12-month period, and count days in the UAE.
• Returns already filed or overdue, especially 2025 Corporate Tax returns for years ending 31 December 2025 (due 30 September 2026).

The method, step by step

1. Sort the person. Is this an individual with no business, an individual with a business, a UAE company (mainland or free zone), or a foreign company? Everything below depends on this answer.
2. Individuals: separate business income from everything else. Wages, personal investment income (dividends, interest, gains on investments held for the person's own account) and real estate investment income that is not conducted through a licence and does not need one are not business income, whatever the amount. Add up business turnover across all of the person's businesses for the calendar year. If it is more than AED 1,000,000, the person is in Corporate Tax; if not, there is no UAE income tax at all. (Cabinet Decision No. 49 of 2023) Detail: ae-income-tax.
3. Companies: Corporate Tax applies from the first dirham, including to free zone companies. Test Small Business Relief (revenue of AED 3,000,000 or less in this and every earlier period) and, for a free zone company, Qualifying Free Zone Person status. Otherwise apply 0% up to AED 375,000 and 9% above (Ministerial Decision No. 73 of 2023; Cabinet Decision No. 116 of 2022). Detail: ae-corporate-tax.
4. Check the group. If the business belongs to a multinational group with revenue of EUR 750 million or more in at least two of the four previous fiscal years, the top-up tax applies (Cabinet Decision No. 142 of 2024). Refer the computation out.
5. Test VAT separately. VAT registration depends on taxable supplies and imports, not on profit and not on the Corporate Tax threshold. Register when supplies in the last 12 months exceeded AED 375,000, or are expected to within the next 30 days. Voluntary registration is possible above AED 187,500 (VAT Executive Regulation, Articles 7 and 8). Detail: uae-vat.
6. Test excise tax. Anyone who imports, produces or stockpiles excise goods for business, or releases them from a Designated Zone, registers with no threshold, notifying the FTA within 30 days of the end of the month the activity starts. Occasional or non-business importers may be excepted and pay at import.
7. Register on EmaraTax for each tax that applies, by its own deadline. One registration does not cover another tax.
8. If residence must be proved abroad, apply the three residence tests and, if one is met, apply for a tax residency certificate on EmaraTax. Detail: ae-income-tax.
9. Diarise the returns: Corporate Tax within 9 months of the year end; VAT by the 28th day after each period; excise by the 15th day of the month after each period; top-up tax on its own timetable.
10. Refer anything listed under "When to refuse or refer".

The UAE's taxes in 2026: key rules and figures

Corporate Tax (Corporate Tax Law, consolidated; Cabinet Decision No. 116 of 2022)

Corporate Tax (Federal Decree-Law No. 47 of 2022) applies to financial years beginning on or after 1 June 2023. The tax period is the financial year: the Gregorian calendar year, or the 12-month period for which the business prepares financial statements (Article 57).

Rule	2026 position
Standard rates	0% on the portion of taxable income not exceeding AED 375,000; 9% on taxable income above AED 375,000 (Article 3; Cabinet Decision No. 116 of 2022)
The AED 375,000 band	Once per Taxable Person per tax period, however many businesses it runs. Splitting a business to get more bands is treated as tax avoidance
Resident juridical person	Taxed on taxable income from the UAE and from outside the UAE (Article 12(1))
Resident natural person	Taxed on income from the UAE or abroad only so far as it relates to their UAE business (Article 12(2)), and only when business turnover is more than AED 1,000,000 in the calendar year
Non-resident	Taxed on income attributable to a UAE permanent establishment or nexus. Other UAE-sourced income is subject to withholding tax at 0% (Article 45)
Exempt persons	Government entities, and on conditions: government-controlled entities, extractive businesses, qualifying public benefit entities, qualifying investment funds, pension and social security funds (refer)
Taxable income	Starts from accounting net profit, then adjusted for exempt income and non-deductible expenses
Top-up for large groups	The Cabinet can impose extra tax so a multinational group's effective rate reaches 15% (Article 3(3)); see the top-up tax section

Small Business Relief (Ministerial Decision No. 73 of 2023; Ministerial Decision No. 131 of 2026)

• A resident Taxable Person (company or individual) whose revenue is AED 3,000,000 or less in the current tax period and in every previous tax period can elect to be treated as having no taxable income.
• It applies to tax periods starting on or after 1 June 2023 and ending on or before 31 December 2029. Ministerial Decision No. 131 of 2026 extended the end date from 31 December 2026.
• It is not automatic. The business must be registered and must elect in the return for each period.
• Not available to a Qualifying Free Zone Person, or to a constituent company of a multinational group with consolidated revenue of at least AED 3.15 billion.
• Losses and disallowed interest of a relief year cannot be carried forward. Full conditions: ae-corporate-tax.

Individuals in business (Cabinet Decision No. 49 of 2023)

• A natural person is subject to Corporate Tax only if total turnover from business in the UAE exceeds AED 1,000,000 in a Gregorian calendar year. Turnover of exactly AED 1,000,000 is not over the threshold.
• The AED 1,000,000 test is separate from the AED 3,000,000 Small Business Relief test. An individual above the first can still elect the relief if within the second.
• Wages, and personal investment income and real estate investment income that are not conducted through a licence and do not need one, are excluded from the test and are not taxed.

Free zone companies (Free Zone Persons bulletin; Ministerial Decision No. 229 of 2025)

• A free zone company is a Taxable Person and must register and file like any other company.
• It is a Qualifying Free Zone Person (QFZP) only while it meets all the conditions: adequate substance in the free zone, qualifying income, audited financial statements, arm's length pricing with transfer pricing documentation, no election to be taxed at the standard rates, and non-qualifying revenue of no more than 5% of total revenue or AED 5,000,000, whichever is lower.
• A QFZP pays 0% on qualifying income and 9% on other taxable income, with no AED 375,000 band.
• Failing any condition means standard rates for that period and the next four tax periods.
• A free zone address alone does not give 0%. Selling services to mainland customers or to individuals is usually non-qualifying. Detail: ae-corporate-tax; set-up: ae-company-formation.

Domestic Minimum Top-up Tax (Cabinet Decision No. 142 of 2024; FTA Decision No. 12 of 2026)

• Who: UAE constituent entities of a multinational group whose ultimate parent's consolidated financial statements show annual revenue of EUR 750 million or more in at least two of the four fiscal years immediately before the tested year. A fiscal year of other than 12 months adjusts the threshold proportionally.
• From when: fiscal years beginning on or after 1 January 2025.
• What: a top-up tax so that the group's effective tax rate in the UAE reaches 15%, following the OECD global minimum tax (Pillar Two) rules.
• Registration: within 7 months after the end of the first fiscal year in scope (FTA Decision No. 12 of 2026, Article 2).
• Returns: the top-up tax return is due 15 months after the end of the fiscal year, or 18 months for the first transition year. The ae-corporate-tax skill gives the detail.
• This is specialist work. Refer it out.

VAT (VAT Law, consolidated; VAT Executive Regulation, consolidated 09-2026; Ministry of Finance: VAT)

VAT (Federal Decree-Law No. 8 of 2017) has applied since 1 January 2018 at a standard rate of 5%.

Rule	2026 position
Standard rate	5% on taxable supplies and imports that are not zero-rated or exempt
Zero rate (0%, input VAT recoverable)	Includes exports outside the GCC implementing states on conditions, international transport, first supply of a new residential building within 3 years of completion, investment precious metals, qualifying education and healthcare
Exempt (no VAT, input VAT not recoverable)	Specified financial services, residential property after its first supply, bare land, local passenger transport
Mandatory registration	Taxable supplies in the previous 12 months exceeded AED 375,000, or are expected to exceed it in the next 30 days. Apply within 30 days
Voluntary registration	Supplies or taxable expenses above AED 187,500
Non-resident making supplies in the UAE where no one else accounts for the VAT	Must register, with no threshold
Tax period	Normally a quarter, set by the FTA; some businesses are monthly
Return and payment	Received by the FTA no later than the 28th day after the period ends, or another date the FTA directs (Executive Regulation, Article 64)

Changes this year (detail in uae-vat):

• From 1 January 2026: no self-invoice for the reverse charge, and excess input VAT lapses if not used or reclaimed within five years.
• From 14 April 2026: a new administrative penalties table applies.
• From 1 October 2026 (Cabinet Decision No. 149 of 2026): changes to composite supplies, employee benefits, the profit margin scheme and credit note wording.

E-invoicing (Ministerial Decision No. 244 of 2025; Ministerial Decision No. 66 of 2026):

• A business with revenue of AED 50,000,000 or more appoints an accredited service provider by 30 October 2026 and goes live on 1 January 2027.
• A business below that appoints one by 31 March 2027 and goes live on 1 July 2027.
• Business-to-consumer sales are outside the system for now.

Excise tax (Excise Tax Taxable Persons Guide ETGTP1, January 2026; Excise Goods Guide ETGTP2, February 2026)

Excise tax (Federal Decree-Law No. 7 of 2017) is levied on goods considered harmful to the health of the general public, to discourage their consumption. The rates are set by Cabinet Decision No. 197 of 2025.

Excise good	Rate in 2026 (in force since)	Basis
Tobacco and tobacco products	100% (since 1 October 2017)	Of the excise price
Energy drinks	100% (since 1 October 2017)	Of the excise price
Electronic smoking devices and tools	100% (since 1 December 2019)	Of the excise price
Liquids used in electronic smoking devices and tools	100% (since 1 December 2019)	Of the excise price
Sweetened drinks, high sugar (8 grams or more of total sugar and other sweeteners per 100ml)	AED 1.09 per litre	Tiered volumetric
Sweetened drinks, moderate sugar (5 grams or more but under 8 grams per 100ml)	AED 0.79 per litre	Tiered volumetric
Sweetened drinks, low sugar (under 5 grams per 100ml)	AED 0 per litre	Tiered volumetric; still registered and reported
Sweetened drinks with artificial sweeteners only (and under 5 grams of total sugar per 100ml)	AED 0 per litre	Tiered volumetric; still registered and reported

• Carbonated drinks stopped being a separate excise good on 1 January 2026. From 1 October 2017 to 31 December 2025 they were taxed at 50%. From 1 December 2019 to 31 December 2025, sweetened drinks were taxed at 50% of the excise price. From 2026, a drink is taxed only if it is a sweetened drink, at the tiered rates above (from 1 January 2026).
• The sugar tier needs a MOIAT certificate. The tier depends on a certificate from the Ministry of Industry and Advanced Technology (MOIAT), based on an accredited laboratory report showing the total sugar and sweeteners. The certificate is needed to register a sweetened drink or update its registration. Without it the drink is classified as High sugar (AED 1.09 per litre) until a certificate proves a lower tier or that the drink is not taxable. Transitional rule: for tax periods from 1 January 2026 to 30 June 2026, extra tax paid because a drink was classed as High sugar for lack of a certificate may be deducted once a valid certificate is provided, if the required documents are kept.
• Excise price for the 100% goods is the higher of the price in the FTA's published list and the designated retail sales price, less any excise tax included in it.
• Minimum excise price for tobacco from 1 September 2026 (Cabinet Decision No. 137 of 2026): not less than AED 0.4 per cigarette, AED 0.1 per gram of water pipe tobacco, ready to use tobacco and other similar products, and AED 1 per ml of e-smoking liquid.
• Who registers: anyone who imports excise goods into the UAE, produces them in the UAE, releases them from a Designated Zone, or stockpiles them for business in certain cases. "There is no registration threshold for Excise Tax." The person must notify the FTA within 30 days of the end of the month in which they started, or formed the intention to start, the activity, and is registered from the first day of that month.
• Exception for occasional importers: the FTA may except a person who does not import excise goods regularly ("regular" means more than once in a 6-month period or more than three times over a 24-month period), or who imports other than for business. That person pays the excise at import instead of registering.
• Returns: the standard tax period is one calendar month. The return and payment are due by the 15th day of the following month (or the next working day).
• Buying excise goods in the UAE on which excise tax has already been paid is not one of the listed activities, so a shop that only does that is not caught by the purchase alone. Check the stockpiling rules if it holds unusually large stocks. Its sales are still subject to VAT.
• Detailed classification, Designated Zone warehousing, stock declarations and refunds are specialist work: refer out.

Individuals: no personal income tax (Cabinet Decision No. 49 of 2023; CTGTNP1: Taxation of natural persons)

The UAE has no federal personal income tax. An individual pays UAE income tax only through Corporate Tax, and only on business income.

Income	UAE tax on the individual in 2026
Salary, wages, allowances and benefits under an employment contract	None, whatever the amount. The employer withholds no income tax
Director fees	Generally none; the FTA says they generally are not a business activity
Dividends, interest and gains on investments held for the person's own account	None, if not conducted through a licence, not needing one, and not a commercial business
Rent from UAE property, and gains on selling it	None, if not conducted through a licence and not needing one
Freelance, consultancy, trading or sole establishment income	Corporate Tax, but only if total business turnover is more than AED 1,000,000 in the calendar year
Foreign income unrelated to a UAE business	None

• The Ministry of Finance lists VAT, Corporate Tax and the top-up tax as its federal taxes (Ministry of Finance: Tax); excise tax is administered by the FTA. None of these is a tax on an individual's wealth, inheritance or gifts, and no such federal tax appears on the Ministry's or the FTA's legislation pages. Check Emirate-level fees and any foreign country's tax separately.
• Pension and social contributions for employees (relevant mainly to UAE and GCC nationals) are not taxes administered by the FTA and are outside this skill. See ae-payroll-social.
• The individual may still owe tax to another country, for example because of citizenship or because they have not broken residence there. The UAE rules do not settle that.

Tax residency and residency certificates (Cabinet Decision No. 85 of 2022; Tax Resident and TRC Guide; FTA services fees, Cabinet Decision No. 65 of 2020 and amendments)

A natural person is a UAE tax resident for a 12-month period if they meet any one of these tests:

Test	Condition
Centre of life	Usual or primary place of residence and centre of financial and personal interests in the UAE
183 days	Physically present in the UAE for 183 days or more within the relevant 12 consecutive months
90 days	Physically present for 90 days or more within the relevant 12 consecutive months, and a UAE national, a GCC national or the holder of a valid UAE residence permit, and either a permanent place of residence in the UAE or employment or business in the UAE

• A company is resident if it is incorporated in the UAE or, for a foreign company, effectively managed and controlled in the UAE. Residence for Corporate Tax is a separate question from the certificate tests for individuals; see ae-income-tax.
• Certificate: apply on EmaraTax. A domestic certificate applies the tests above. A certificate for a named double tax agreement applies that treaty's residence article. The period is a past or current period of no more than 12 months, never a future one.

Tax residency certificate fee (current table)	Amount
Application submission, non-refundable	AED 50
Review and electronic certificate, applicant registered with the FTA	AED 500
Review and electronic certificate, natural person not registered with the FTA	AED 1,000
Review and electronic certificate, legal person (company) not registered with the FTA	AED 1,750
Printed copy, each	AED 250

Registration on EmaraTax (FTA Decision No. 3 of 2024; VAT Executive Regulation)

Each tax has its own registration and its own Tax Registration Number (TRN) on EmaraTax. Registering for VAT does not register the business for Corporate Tax.

Registration	Deadline
Corporate Tax: UAE company, including a free zone company, set up in 2026	3 months from incorporation or establishment
Corporate Tax: foreign company effectively managed and controlled in the UAE	3 months from the end of its financial year
Corporate Tax: non-resident with a permanent establishment	6 months from the date the permanent establishment exists
Corporate Tax: resident individual whose 2026 business turnover exceeds AED 1,000,000	31 March 2027
Corporate Tax: business claiming Small Business Relief	Must register; the relief is elected on the return
VAT	Within 30 days of becoming required to register
Excise tax	Notify the FTA within 30 days of the end of the month in which the person starts, or forms the intention to start, an excise activity; registered from the first day of that month; no threshold (occasional or non-business importers may be excepted and pay at import)
Top-up tax	Within 7 months after the end of the first fiscal year in scope

The late registration penalty is AED 10,000 for Corporate Tax and AED 10,000 for VAT. For Corporate Tax, the FTA waives it if the first return is filed within 7 months of the end of the first tax period (Cabinet Decision No. 75 of 2023; CTP006; VAT penalties, Cabinet Decision No. 40 of 2017 as amended).

Boundaries and exceptions (Cabinet Decision No. 49 of 2023; Cabinet Decision No. 116 of 2022; VAT Executive Regulation)

Situation	Outcome
Individual with business turnover of exactly AED 1,000,000	Not in Corporate Tax (the test is "exceeds")
Employee on a large salary who also owns rented flats, no licence	No UAE income tax and no Corporate Tax registration
Freelancer below the Corporate Tax threshold but with taxable supplies above AED 375,000	No Corporate Tax, but must register for VAT. The two tests are independent
Company with taxable income of exactly AED 375,000	Tax nil (0% on the portion not exceeding AED 375,000)
Company with revenue of exactly AED 3,000,000 in every period	Can still elect Small Business Relief (the test is "does not exceed")
Company whose revenue exceeded AED 3,000,000 in any earlier period	Small Business Relief never available again
Free zone company selling services to mainland businesses	Usually not qualifying income; may be taxed like a mainland company
Qualifying Free Zone Person	No AED 375,000 band on non-qualifying income, and no Small Business Relief
Supplies of exactly AED 375,000 in the last 12 months	Mandatory VAT registration not triggered (the test is "exceeded"); voluntary registration possible
Carbonated drink with no added sugar or sweetener, 2026	Not a sweetened drink, so no excise tax from 1 January 2026 (it was 50% until 31 December 2025)
Low-sugar sweetened drink	AED 0 per litre only if a MOIAT certificate proves the tier (otherwise taxed as High sugar at AED 1.09 per litre); the importer or producer must still register and report
Non-resident with UAE-sourced income and no UAE permanent establishment	Withholding tax at 0% (Corporate Tax Law, Article 45)

Worked cases (Cabinet Decision No. 116 of 2022; Excise Goods Guide ETGTP2)

The amounts are illustrations. Each case uses the calendar year 2026 unless stated.

1. Freelancer under the Corporate Tax threshold. A Dubai freelance designer invoices AED 800,000 in 2026, all standard-rated services to UAE clients. Corporate Tax: turnover does not exceed AED 1,000,000, so no Corporate Tax and no registration. VAT: her taxable supplies exceed AED 375,000, so she must apply for VAT registration within 30 days of crossing it and charge 5%.
2. Mainland company above the relief threshold. An Abu Dhabi trading LLC with a 31 December year end has revenue of AED 5,000,000 and taxable income of AED 1,000,000 for 2026. Small Business Relief is not available because revenue exceeds AED 3,000,000. Tax: (AED 1,000,000 − AED 375,000) × 9% = AED 56,250, payable with the return by 30 September 2027.
3. Small company electing relief. A Sharjah consultancy has had revenue of AED 2,500,000 or less in every period since it started in 2024, and is not in a multinational group or a free zone. It registers for Corporate Tax and elects Small Business Relief on its 2026 return. Its taxable income is treated as nil, so it pays no Corporate Tax, but it files a return by 30 September 2027. Its taxable supplies are above AED 375,000, so it must also be VAT registered.
4. Soft drinks importer. In March 2026 a registered importer brings in 10,000 litres of a drink with 9 grams of added sugar per 100ml. It is "High sugar", so the excise tax is 10,000 litres × AED 1.09 = AED 10,900. The excise return and payment for March are due by 15 April 2026. A zero-sugar version with artificial sweetener only is taxed at AED 0 per litre if a MOIAT certificate proves its category (without one it is taxed as High sugar), but must still be registered and reported.
5. Tax residency certificate for a new arrival. A non-GCC national with a UAE residence visa, a rented flat in Dubai and a UAE employment contract spends 120 days in the UAE in 2026. The 183-day test fails, but the 90-day test is met (90 days or more, a valid residence permit, and a permanent place of residence and employment). She is not registered with the FTA, so the certificate costs AED 50 + AED 1,000 = AED 1,050.
6. Subsidiary of a large group. A UAE subsidiary's group had consolidated revenue of EUR 800 million in 2023 and 2024. Revenue was EUR 750 million or more in at least two of the four fiscal years before 2026, so the subsidiary is in scope of the top-up tax for 2026. It still pays Corporate Tax at the normal rates; the top-up tax comes on top where the UAE effective rate is below 15%. Refer the top-up tax work to a specialist (Cabinet Decision No. 142 of 2024).

name: Mainland company above the relief threshold, case 2 (2026)
inputs:
  taxable_income: 1000000
  band: 375000
  rate: 0.09
steps:
  - tax: (taxable_income - band) * rate
expected:
  tax: 56250.00

name: Soft drinks importer, case 4 (March 2026)
inputs:
  litres: 10000
  rate_per_litre: 1.09
steps:
  - excise: litres * rate_per_litre
expected:
  excise: 10900.00

When to refuse or refer

• The client's structure is unknown. Stop until you know whether it is an individual, a company, a branch or a partnership.
• Qualifying Free Zone Person status. Never assume 0% because a company is in a free zone. Refer QFZP determinations to ae-corporate-tax and an FTA-registered tax agent. (Free Zone Persons bulletin)
• Top-up tax for groups with EUR 750 million or more of revenue: refer to a Pillar Two specialist. (Cabinet Decision No. 142 of 2024)
• Excise classification, Designated Zones, stock declarations and refunds: refer to an excise specialist.
• Tax groups, transfer pricing, restructuring relief, exempt persons, and non-resident permanent establishment questions: refer, via ae-corporate-tax.
• Dual residence or treaty tie-breakers: the UAE tests do not settle a conflict with another country. Refer to an adviser who knows both countries.
• Another country's tax on a UAE resident (for example, citizenship-based tax): outside this skill.
• Emirate-level fees, customs duty, and pension or labour questions: not federal taxes administered by the FTA. Refer to the relevant authority.
• Unfiled past periods, voluntary disclosures, audits and penalties disputes: refer to an FTA-registered tax agent.

Filing and payment (Corporate Tax Law, Article 53; VAT Executive Regulation, Article 64; Excise Tax Taxable Persons Guide ETGTP1; Cabinet Decision No. 142 of 2024)

All returns are filed and paid through EmaraTax.

Tax	Return and payment due
Corporate Tax	No later than 9 months from the end of the tax period. A 31 December 2026 year end is due 30 September 2027
Corporate Tax, Small Business Relief	Same deadline; the election is made in the return
VAT	Received by the FTA no later than the 28th day after the end of each tax period (usually quarterly)
Excise tax	By the 15th day of the month after each monthly tax period, or the next working day
Top-up tax	Return 15 months after the end of the fiscal year (18 months for the first transition year)

• Audited financial statements are required for a Corporate Tax payer with revenue exceeding AED 50,000,000 in the period, and for every Qualifying Free Zone Person (Ministerial Decision No. 84 of 2025).
• Late payment of Corporate Tax or VAT is charged at 14% a year, monthly, on the unpaid tax (Cabinet Decision No. 75 of 2023; Cabinet Decision No. 40 of 2017 as amended). The detailed penalty tables are in ae-corporate-tax and uae-vat.
• Corporate Tax records are kept for 7 years after the end of the tax period.

Returns being filed now: 2025 (Corporate Tax Law, Article 53; Excise Goods Guide ETGTP2)

• Corporate Tax for years ending 31 December 2025 is due by 30 September 2026. The same rates, the AED 375,000 band and the Small Business Relief conditions apply to 2025 periods.
• Top-up tax: an entity whose first fiscal year in scope ended before 30 April 2026 (for example, calendar year 2025) registers for top-up tax on or before 30 November 2026 (FTA Decision No. 12 of 2026). Where 2025 is the group's first transition year, the top-up tax return for it is due 18 months after the year ends, not 15.
• Excise tax for periods up to December 2025 used the old rates: carbonated drinks 50% and sweetened drinks 50% of the excise price. Correct any 2025 error on the rules of 2025.
• VAT periods that ended before 1 January 2026 follow the VAT Law as it stood before that date (see uae-vat).

Completion checklist

• Person classified: individual (with or without a business), UAE company, free zone company or foreign company.
• Individuals: business turnover tested against the AED 1,000,000 threshold, excluding wages and investment income. (Cabinet Decision No. 49 of 2023)
• Companies: Small Business Relief tested on this and all earlier periods' revenue (AED 3,000,000), with the period ending on or before 31 December 2029; otherwise 0% up to AED 375,000 and 9% above. (Ministerial Decision No. 131 of 2026)
• Free zone status not assumed; QFZP referred to ae-corporate-tax.
• Group revenue checked against EUR 750 million for the top-up tax. (Cabinet Decision No. 142 of 2024)
• VAT registration tested separately (more than AED 375,000 mandatory; AED 187,500 voluntary). (VAT Executive Regulation)
• Excise activity checked (import, production, Designated Zone release, stockpiling); no threshold; FTA notified within 30 days of the end of the month the activity started; MOIAT certificate held for each sweetened drink below High sugar.
• Each registration made on EmaraTax by its own deadline.
• Residence tested if a certificate or treaty is needed; certificate type and period chosen.
• Return deadlines diarised: Corporate Tax 9 months, VAT by the 28th day, excise by the 15th day, top-up tax (see "Filing and payment").
• Detailed questions routed to ae-corporate-tax, uae-vat, ae-income-tax, ae-payroll-social or ae-company-formation.

Sources

Source	URL	Read on
Ministry of Finance: Tax	https://mof.gov.ae/en/public-finance/tax/	2026-10-31, link opened, not re-read
Ministry of Finance: Corporate Tax	https://mof.gov.ae/en/public-finance/tax/corporate-tax/	2026-10-31, link opened, not re-read
Cabinet Decision No. 49 of 2023	https://tax.gov.ae/DataFolder/Files/Legislation/05-06-2023/3/Cabinet%20Decision%20No.%2049%20of%202023%20-%20for%20publishing.pdf	2026-10-31, opened, spot-checked only: AED 1,000,000 test, Art. 2
VAT Executive Regulation	https://tax.gov.ae/Datafolder/Files/Legislation/2026/Law-No-8-of-2017-and-its-amendments--09-2026.pdf	2026-10-31, opened, spot-checked only: AED 375,000 and 187,500 thresholds; cash input tax block; Decision 149 footnotes
Ministerial Decision No. 73 of 2023	https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Ministerial%20Decision%20No.%2073%20of%202023%20-%20for%20publishing.pdf	2026-10-31, opened, spot-checked only: AED 3,000,000, Art. 2
Cabinet Decision No. 116 of 2022	https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%20No.%20116%20of%202022%20-%20for%20publishing.pdf	2026-10-31, opened, spot-checked only: AED 375,000 band
Cabinet Decision No. 142 of 2024	https://tax.gov.ae/Datafolder/Files/Legislation/Cabinet-Decision-No-142-of-2024-on-Top-up-Tax-on-MNEs.pdf	2026-10-31, link opened, not re-read
Corporate Tax Law, consolidated	https://mof.gov.ae/wp-content/uploads/2026/01/Federal-Decree-Law-No.-47-of-2022-and-its-amendments-en-v13.1.26.pdf	2026-10-31, opened, spot-checked only: 9% rate on Art. 3
Ministerial Decision No. 131 of 2026	https://mof.gov.ae/wp-content/uploads/2026/08/Ministerial-Decision-No.-131-of-2026-Amending-Certain-Provisions-of-Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022-EN.pdf	2026-10-31, opened, spot-checked only: end date 31 December 2029
Free Zone Persons bulletin	https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf	2026-10-31, link opened, not re-read
Ministerial Decision No. 229 of 2025	https://tax.gov.ae/Datafolder/Files/Pdf/2025/MD-No-229.pdf	2026-10-31, opened, spot-checked only: 5% or AED 5,000,000 de minimis
FTA Decision No. 12 of 2026	https://tax.gov.ae/Datafolder/Files/Pdf/2026/legislation/FTA%20Decision%20No.%2012%20of%202026%20on%20Registration%20and%20Deregistration%20Timelines%20-%2008%202026.pdf	2026-10-31, link opened, not re-read
VAT Law, consolidated	https://tax.gov.ae/Datafolder/Files/Legislation/2025/Federal%20Decree-Law%20No.%208%20of%202017%20and%20amendments%20-%20publishing%2028%2011%202025.pdf	2026-10-31, opened, spot-checked only: 5% rate
Ministry of Finance: VAT	https://mof.gov.ae/en/public-finance/tax/vat/	2026-10-31, link opened, not re-read
Cabinet Decision No. 149 of 2026	https://mof.gov.ae/wp-content/uploads/2026/09/Cabinet-Decision-No.-149-of-2026-Amending-Certain-Provisions-of-The-Executive-Regulation-of-VAT-EN.pdf	2026-10-31, link opened, not re-read
Ministerial Decision No. 244 of 2025	https://mof.gov.ae/wp-content/uploads/2025/09/Ministerial-Decision-No.-244-of-2025-on-the-Implementation-of-the-Electronic-Invoicing-System.pdf	2026-10-31, opened, spot-checked only: pilot 1 July 2026; AED 50,000,000 phase
Ministerial Decision No. 66 of 2026	https://mof.gov.ae/wp-content/uploads/2026/05/Ministerial-Resolution-No.-66-of-2026-Amending-Certain-Provisions-of-Ministerial-Resolution-No.-244-of-2025-Regarding-the-Implementation-of-the-Electronic-Invoicing-System-En-20260514.pdf	2026-10-31, opened, spot-checked only: 1 January 2027 date
Excise Tax Taxable Persons Guide ETGTP1, January 2026	https://tax.gov.ae/Datafolder/Files/Pdf/2026/Guide/Taxable%20Person%20Guide%20for%20Excise%20Tax%20-%20EN%20-%20Jan%202026.pdf	2026-10-31, link opened, not re-read
Excise Goods Guide ETGTP2, February 2026	https://tax.gov.ae/Datafolder/Files/Guides/Excisetax/Excisetax/Taxable%20Person%20Guide%20for%20Excise%20-%20ETGTP2%20-%20EN%20-%2006%2002%202026.pdf	2026-10-31, link opened, not re-read
Cabinet Decision No. 137 of 2026	https://tax.gov.ae/Datafolder/Files/Legislation/2026/Cabinet%20Decision%20No.%20137%20of%202026%20on%20Excise%20Price%20for%20Tobacco%20Products%20and%20Liquids%20used%20in%20Electronic%20Smoking%20Devices%20and%20Tools%20-%2018%2008%202026.pdf	2026-10-31, link opened, not re-read
CTGTNP1: Taxation of natural persons	https://tax.gov.ae/Datafolder/Files/Guides/CT/Taxation%20of%20natural%20persons%20-%2025%2011%202023.pdf	2026-10-31, link opened, not re-read
Cabinet Decision No. 85 of 2022	https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf	2026-10-31, opened, spot-checked only: 183-day test, Art. 4
Tax Resident and TRC Guide	https://tax.gov.ae/Datafolder/Files/Guides/VAT/VAT%20Guides/Tax-Resident-and-TRC--18-10-2024.pdf	2026-10-31, link opened, not re-read
FTA services fees, Cabinet Decision No. 65 of 2020 and amendments	https://tax.gov.ae/Datafolder/Files/Legislation/2025/Cabinet%20Decision%20No.%2065%20of%202020%20on%20FTA%20Services%20Fees%20and%20its%20amendments%20-%20for%20publishing%20%2003%2012%202025.docx.pdf	2026-10-31, opened, spot-checked only: fees AED 50 and 250
FTA Decision No. 3 of 2024	https://tax.gov.ae/Datafolder/Files/Legislation/RE%20FTA%20Decision%20No.%203%20of%202024%20on%20Registration%20Timeline%20for%20Corporate%20Tax%20%20-%20For%20publishing.pdf	2026-10-31, link opened, not re-read
Cabinet Decision No. 75 of 2023	https://tax.gov.ae/Datafolder/Files/Legislation/Cabinet%20Decision%20No.%2075%20of%202023%20and%20amendments%20-%20For%20Publishing.pdf	2026-10-31, opened, spot-checked only: AED 10,000 and 20,000 penalties
CTP006	https://tax.gov.ae/Datafolder/Files/Pdf/2025/CTP006-Waiver-of-Late-Registration-Administrative-Penalty-02-07-2025.pdf	2026-10-31, link opened, not re-read
VAT penalties, Cabinet Decision No. 40 of 2017 as amended	https://tax.gov.ae/Datafolder/Files/Legislation/2025/Cabinet%20Decision%20No.%2040%20of%202017%20and%20its%20amendments%20-%20publishing%2011%202025.pdf	2026-10-31, opened, spot-checked only: AED 10,000 and 20,000 penalties
Ministerial Decision No. 84 of 2025	https://tax.gov.ae/Datafolder/Files/Pdf/2025/MD-No-84-of-2025.pdf	2026-10-31, opened, spot-checked only: AED 50,000,000 audit test

Not yet confirmed: every figure not named in the Read on column was not re-read on 2026-10-31, and the date of its earlier reading is not recorded.