Tax & finance
Corporate Tax, VAT, tax residency and CFO advisory
UAE tax rules now apply to almost every company — including those that will pay nothing. We handle the registrations and certificates, and offer CFO-level advice to help you plan with confidence.
Corporate Tax registration
Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above it, for financial years starting on or after 1 June 2023. Every company must register with the Federal Tax Authority — free zone companies included.
- Registration on EmaraTax and your Tax Registration Number
- Deadline: generally within 3 months of incorporation for new companies
- Late registration can lead to an AED 10,000 penalty
- Small Business Relief eligibility check (revenue up to AED 3 million, tax periods ending by 31 December 2026)
VAT registration
VAT is charged at 5%. Registration is mandatory once taxable supplies and imports exceed AED 375,000 over 12 months (or are expected to within 30 days), and optional from AED 187,500.
- Threshold assessment based on your turnover
- Registration on EmaraTax
- E-invoicing readiness: mandatory from 1 January 2027 for businesses with revenue of AED 50 million or more, and from 1 July 2027 for others
Tax Residency Certificate
A Tax Residency Certificate from the FTA lets eligible companies and individuals benefit from the UAE’s double taxation agreements. We prepare and submit the application on EmaraTax.
- Companies: generally after 12 months of existence, or once a Corporate Tax return has been filed
- Individuals: usually 183 days in the UAE, or 90 days with UAE residence and other conditions
- Issued for a specific 12-month period
CFO advisory
Senior financial guidance without a full-time hire. We work with founders and management teams on the numbers behind decisions.
- Budgets, forecasts and cash-flow planning
- Management reporting and KPIs
- Financial structure for bank and investor conversations
- Preparing for tax and audit requirements
FAQs
Tax questions
My company has no profit yet. Do I still register for Corporate Tax?
Yes. Registration is required for all companies, regardless of profit. Registering late can lead to a penalty even if no tax is due.
When do I have to register for VAT?
When your taxable supplies and imports exceed AED 375,000 in the past 12 months, or are expected to in the next 30 days. You may register voluntarily from AED 187,500.
What is a Qualifying Free Zone Person?
A free zone company that meets specific conditions — including adequate substance in the zone, earning qualifying income and keeping non-qualifying revenue within strict limits. It can pay 0% on qualifying income and 9% on the rest.
Is Economic Substance reporting still required?
No, not for financial years ending after 31 December 2022. Earlier years can still be reviewed by the authorities.
Tax rules change. This page is general information current at the time of writing, not tax advice for your specific situation.
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