Corporate Tax
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Explore UAE Corporate Tax penalties, common compliance mistakes, and the steps businesses can take to manage filing, registration, and payment obligations.
Prepare for UAE Corporate Tax return filing with a practical checklist covering financial records, tax calculations, supporting documents, and submission through EmaraTax.
Most construction work in the UAE is standard-rated at 5% VAT, but the sector has three mechanics that trip up contractors who apply generic VAT rules to it: the first sale of a new…
Input tax is the 5% VAT a UAE business pays on its own purchases, and it is recoverable against the output tax charged to customers, but only if the purchase was used to make…
Corporate tax planning in Dubai means structuring a business around three fixed numbers: the 0% rate on the first AED 375,000 of taxable income, the 9% rate above it, and the AED 3,000,000 revenue…
UAE businesses can legally cut their 2026 tax bill by combining five compliant levers: Small Business Relief (0% Corporate Tax if revenue stays at or below AED 3,000,000, available through tax periods ending on…
A UAE free zone company is not automatically taxed at 9% like a mainland business, and it is not automatically tax-free either. If it meets all the conditions in Article 18 of the Corporate…
A UAE company earning AED 2,000,000 from a branch in India and paying 20% Indian tax on it does not get that full AED 400,000 back through the UAE Corporate Tax return. Article 47…
The newly introduced articles underFederal Decree-Law No. 16 of 2024 and Federal Decree-Law No. 17 of 2024 have streamlined specific types of tax invoices by implementing requirements for their issuance. These provisions encompass various…
A reconsideration request is your formal appeal to the Federal Tax Authority against a decision it has issued against you, such as a tax assessment, an administrative penalty, or a registration rejection. You have…
Recently, the United Arab Emirates (UAE) announced that it will introduce a federal corporate tax on business profit from the beginning of June 1, 2023. All UAE businesses except those engaged in the extraction…
Capital expenditure buys or improves an asset with lasting value and cannot be deducted in full in the year you spend it. Under Article 28 of Federal Decree-Law No. 47 of 2022, it is…
Zero-rated VAT supplies are taxable at 0% under Article 45 of Federal Decree-Law No. 8 of 2017, meaning the business still charges VAT (at zero), still registers if it crosses the threshold, and can…
Transfer pricing non-compliance under UAE Corporate Tax carries three distinct costs. First, the FTA can adjust your taxable income upward to what an arm’s length price would have produced and charge 9% Corporate Tax…
A UAE Corporate Tax Group is formed when a parent company holds at least 95% of the share capital, voting rights, and profit entitlement in one or more UAE resident subsidiaries and both elect…
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