Tax and accounting in the UAE
Corporate tax, VAT, bookkeeping and reporting obligations for UAE companies and their owners.
UAE corporate tax
UAE corporate tax explained: 9% rate, AED 375,000 threshold, free zone 0% regime, small business relief, exemptions, registration, returns and penalties.
Qualifying free zone person
How free zone companies can qualify for 0% UAE corporate tax: conditions, qualifying income, de minimis rule, substance and audited financials.
VAT registration
UAE VAT registration explained: 5% rate, mandatory and voluntary thresholds, documents, process with the FTA, returns and deadlines.
Accounting and bookkeeping
Bookkeeping, management accounts, VAT and corporate tax compliance and financial statements for UAE companies, delivered monthly or quarterly.
UBO register
UAE ultimate beneficial owner rules: who counts as a UBO, what the register must contain, filing with the registrar and penalties.
Corporate tax registration
How and when to register a UAE company for corporate tax with the FTA, required documents, deadlines and the penalty for late registration.
Small business relief
UAE small business relief: eligibility, the AED 3 million revenue threshold, the 2026 end date, exclusions and how to elect.
VAT filing
How to file UAE VAT returns on EmaraTax: tax periods, deadlines, input tax recovery, records and penalties.
Excise tax
UAE excise tax on tobacco, energy drinks, carbonated and sweetened drinks and e-cigarettes: rates, registration and returns.
Audit
When UAE companies need audited financial statements: free zone renewal requirements, corporate tax, qualifying free zone persons and choosing an auditor.
Transfer pricing
UAE transfer pricing: the arm's length principle, related parties and connected persons, disclosure forms, master and local files.
Economic substance
The status of UAE economic substance regulations: discontinuation for later periods, what earlier periods still need, and how substance matters under corporate tax.
Tax residency certificate
How to obtain a UAE tax residency certificate from the FTA: day-count tests for individuals, company requirements, documents and uses.
Double tax treaties
How the UAE's network of double tax agreements helps companies and individuals: withholding tax, residence tie-breakers and treaty access.
CRS and FATCA
How the Common Reporting Standard and FATCA work in the UAE: what UAE banks report, to whom, and what it means for international clients.
Corporate tax penalties
The main UAE corporate tax penalties: late registration, late filing, late payment, incorrect returns and record-keeping failures, and how to avoid them.
Financial statements
What financial statements UAE companies must prepare, IFRS standards, cash basis for small businesses, audit links and deadlines.
Talk it through with a specialist
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