Resources
UAE tax guides
Plain-language guides to VAT, corporate tax, free zones and e-invoicing in the UAE. Dated, with links to official sources.
General information, not tax advice. Rules change — check the current FTA and Ministry of Finance guidance before you act.
UAE VAT basics and the VAT 201 return
Who must register, what is standard-rated, zero-rated or exempt, what a tax invoice must show, how reverse charge works, and how the VAT 201 return is built box by box.
- Standard rate
- 5% since 1 January 2018
- Mandatory registration
- taxable supplies and imports over AED 375,000 in 12 months
- Voluntary registration
- over AED 187,500
UAE corporate tax: 9%, the AED 375,000 band and Small Business Relief
How UAE corporate tax works: who registers, how taxable income is calculated from accounting profit, the 0% and 9% bands, Small Business Relief, tax losses, deadlines and records.
- Rate
- 0% up to AED 375,000 of taxable income, 9% above
- Applies to
- tax periods starting on or after 1 June 2023
- Return and payment
- within 9 months after the tax period ends
Qualifying Free Zone Person (QFZP): conditions and the 0% rate
When a free zone company can pay 0% corporate tax on qualifying income, the conditions it must meet every period, the de minimis test, and what happens if a condition is missed.
- Qualifying income
- 0% corporate tax
- Other taxable income
- 9%
- De minimis
- non-qualifying revenue up to 5% of total revenue or AED 5 million, whichever is lower
UAE e-invoicing: timeline, the 5-corner model and how to prepare
The UAE is moving business invoices to a structured electronic format exchanged through accredited service providers. Who it applies to, when, and what to prepare now.
- Legal basis
- Ministerial Decisions No. 243 and No. 244 of 2025, as amended in 2026
- Format
- PINT-AE, based on Peppol
- Exchange
- through accredited service providers (ASPs)
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