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United Arab Emirates Taxation

The corporate-tax era is new: 0% to AED 375k then 9%, with free-zone qualification the structuring question that decides whether 0% is actually available to you.

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Headline rates

United Arab Emirates tax, at a glance.

Corporate tax — first AED 375,000 of profit0%

Corporate tax — profit above AED 375,0009%

Qualifying Free Zone income0% (conditions apply)

VAT5%

Figures mirror our tax-estimator data · Last reviewed: 7 July 2026 · Confirmed against primary sources at engagement time

What we file & when

Key United Arab Emirates filings.

Corporate tax registrationOne-time registration with the Federal Tax Authority — required for most businesses, including many free-zone entities.

Corporate tax returnTypically due nine months after the end of the financial year.

VAT returnsUsually quarterly for registered businesses.

Economic substance & other notificationsWhere activities fall in scope, on the regulatory timetable.

Typical deadlines under standard rules — actual dates shift with extensions, agent arrangements and entity type. We confirm your exact filing calendar at engagement.

Full tax scope

Everything under taxation.

The complete list — individual returns, corporate returns, registrations, indirect tax and disputes — delivered for United Arab Emirates through the Federal Tax Authority (FTA).

Individual income tax returns

Personal tax returns for residents, non-residents and expats — employment, business, rental, investment and foreign income, filed correctly in each country you touch.

Corporate & company tax returns

Preparation and filing of company income tax returns — C-corps, limited companies, subsidiaries and branches — with workpapers that survive review.

Tax registrations

Getting you correctly registered wherever an obligation exists: federal and state registrations, VAT/GST numbers, employer accounts and e-filing portals.

Cross-border structuring & planning

Designing how your entities, contracts and cash flows sit across countries so you pay what the law requires — and not more.

Transfer pricing documentation

The intercompany pricing files (local file, master file, benchmarking) tax authorities demand when related companies trade with each other across borders.

Economic nexus & US state taxes

Working out where your sales or presence have quietly created a US state obligation — income, franchise and sales tax — then registering and filing where it matters.

Indirect tax — VAT / GST / sales tax

Registration, periodic returns and advisory for VAT, GST and sales-tax regimes in every market we cover.

Withholding tax & treaty relief

Getting cross-border payments (dividends, royalties, service fees) taxed at the correct treaty rate instead of the default — with the certificates to prove it.

Tax residency & permanent establishment

Advice on where you and your company are actually taxable — residency tests, PE risk from remote teams, and how to structure around both.

Expat & remote-founder tax

Coordinated home-and-host-country filings for founders and professionals living outside their passport country.

Advance / estimated tax computations

Quarterly and advance tax estimates so instalments are right-sized — no penalties, no interest-free loans to the government.

Tax notices, audits & disputes

Responses to authority notices, audit representation and appeals — measured where compliance is the answer, firm where the demand is wrong.

Tax due diligence

The tax workstream of a deal: exposures quantified, positions reviewed, and warranties negotiated with real numbers behind them.

Group tax reporting & deferred tax

Current and deferred tax provisions for financial statements, prepared to audit standard alongside our accounting advisory team.

How remote engagement works

Fully remote through the FTA's online systems. We handle registration, return preparation and filing, and free-zone qualification analysis — the structuring question that decides whether the 0% rate is actually available to you.

Pricing approach

Fixed annual fee for registration + return + VAT; free-zone qualification reviews quoted per scope.

More United Arab Emirates services

GAAP / IFRS & Accounting Advisory Deal Advisory (M&A)Risk & Governance Bookkeeping & CAS Outsourced Controller FP&A & Fractional CFO

Taxation in other markets

Questions

United Arab Emirates tax — your questions

Is free-zone income automatically 0%? +

No — Qualifying Free Zone Person status has substance and income-type conditions, and disqualifying mainland business can cost the entire benefit. This is exactly where structuring matters.

Do small businesses really pay 0%? +

Profit up to AED 375,000 is taxed at 0%, and separate small-business relief may be available — but registration is still generally required.

Does the 9% rate apply to large multinational groups? +

Groups above the international revenue threshold can face a separate 15% minimum top-up under the OECD's Pillar Two rules — the 9% headline is not the whole story for big groups.

Do you handle VAT too? +

Yes — registration, quarterly returns and advisory on the 5% regime.

We've never filed before. Is that a problem? +

The corporate-tax regime is new for everyone — a registration and readiness review is the standard starting point, and late-registration exposure is assessed honestly up front.

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