Corporate tax, VAT and Federal Tax Authority guidance for the United Arab Emirates.
UAE resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, but the relief is time-limited and has exclusions.
Read full reportGroups with consolidated revenue of €750 million or more in at least two of the last four years face a Domestic Minimum Top-up Tax from 2025 financial years.
If an error in a submitted VAT return changes the tax due by more than AED 10,000, a voluntary disclosure is required rather than a fix in the next return.
The UAE is moving to a five-corner e-invoicing model run through accredited service providers. Large businesses go first, with others following in phases.
Essential GCC tax news, official updates and newsroom analysis.
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