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Registration & TRN
VAT · CT · Excise
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EmaraTax Portal
Returns · Payments · Refunds
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Audit & Enforcement
Risk-Based · Inspections
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Int'l Standards
OECD · CRS · FATCA · DTTs
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E-Invoicing
Mandatory B2B Jan 2027
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Since 2018
5%
Value Added Tax
— Standard: 5% on most goods & services
— Zero-rated: Exports, int'l transport, healthcare, education — Exempt: Residential property, bare land, local transport — Mandatory reg: AED 375,000 turnover — Voluntary reg: AED 187,500 turnover — Filing: Quarterly via EmaraTax — Payment: 28th day after tax period — Tourist refund: Available (19,000+ stores) |
Since Jun 2023
9%
Corporate Tax
— 0% on first AED 375,000 taxable income
— 9% on income above AED 375,000 — 15% DMTT for MNEs with EUR 750M+ global revenue — Free Zone QFZP: 0% qualifying / 9% non-qualifying income — Small Biz Relief: Revenue < AED 3M = zero taxable (to Dec 2026) — Filing: Annual, within 9 months of financial year-end — No withholding tax on dividends, interest, royalties — Law: Federal Decree-Law No. 47 of 2022 |
Since 2017
50–100%
Excise Tax
— 100%: Tobacco & tobacco products
— 100%: Energy drinks — 100%: Electronic smoking devices & liquids — 50%: Carbonated / sweetened beverages — Paid by importers, producers & warehouse keepers — Filing: Monthly returns — Purpose: Revenue + public health deterrence |
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0%
AED 0 – 375,000All UAE-resident businesses. Small Business Relief for revenue < AED 3M (until Dec 2026).
9%
Above AED 375,000Standard rate. Mainland & Free Zone non-qualifying income. Among world's lowest CT rates.
15%
Multinational Groups (MNEs)Domestic Minimum Top-up Tax (DMTT). Global revenue ≥ EUR 750M. Effective Jan 2025. Pillar Two / OECD-aligned.
Free Zone QFZP: Qualifying Free Zone Persons enjoy 0% on qualifying income, 9% on non-qualifying. Must maintain adequate substance & ≤5% non-qualifying revenue. Loss of status = 9% for current + 4 subsequent tax years.
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Excise Schedule
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EmaraTax Portal
Single platform for all FTA registrations, returns, payments & refunds
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TRN Required
Tax Registration Number mandatory for all taxable persons
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E-Invoicing
Pilot Jul 2026 · Mandatory B2B & B2G Jan 2027
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Records: 7 Years
All taxable persons must retain financial records for minimum 7 years
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90+ Tax Treaties
UAE Double Taxation Treaty network enforced by FTA
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No Personal Income Tax
Individuals exempt on salary, dividends & capital gains
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