Corporate Tax in the UAE - A Guide to Accounting and Tax Compliance in the UAE
Corporate Tax in the UAE - A Guide to Accounting and Tax Compliance in the UAE
Direct Answer
Corporate Tax in the UAE applies to the taxable income of companies and businesses falling within the federal tax framework, in accordance with Federal Decree-Law No. 47 of 2022, as amended, and its implementing decisions.
The standard Corporate Tax rates are 0% on the first AED 375,000 of taxable income and 9% on the portion exceeding AED 375,000. Special regimes apply to certain persons and activities, including Qualifying Free Zone Persons and multinational enterprise groups subject to the Domestic Minimum Top-up Tax. Corporate Tax in the UAE - A Guide to Accounting and Tax Compliance in the UAE
Key obligations include tax registration where required, maintaining accurate accounting records, calculating taxable income, submitting tax returns, and paying any tax due within the applicable deadlines.
Importantly, Corporate Tax is not calculated directly on total sales revenue. It is calculated on taxable income after the adjustments required by tax legislation.
Quick Summary of Corporate Tax in the UAE
Factor | Main Rule |
Principal legislation | Federal Decree-Law No. 47 of 2022, as amended |
Competent authority | Federal Tax Authority (FTA) |
First standard rate | 0% on taxable income up to AED 375,000 |
Second standard rate | 9% on taxable income exceeding AED 375,000 |
Free zones | Special treatment for Qualifying Income, subject to conditions |
Small Business Relief | Available to eligible persons under the AED 3 million revenue threshold and other requirements |
Tax registration | Mandatory for persons required to register under the applicable rules |
Tax return | Generally due within 9 months after the end of the tax period |
Tax payment | Generally due within 9 months after the end of the tax period |
Record retention | Generally 7 years |
Value Added Tax | A separate tax system from Corporate Tax |
What Is Corporate Tax in the UAE?
Corporate Tax is a federal tax imposed on the taxable income of companies and businesses within the scope of the legislation.
It applies to tax periods beginning on or after June 1, 2023.
The system establishes a unified framework for business taxation while recognizing the nature of different economic activities, exemptions, reliefs, and relevant international tax obligations.
Corporate Tax is not limited to large corporations. Small and medium-sized enterprises, startups, and professional businesses may also fall within its scope, depending on their circumstances.
Who Is Subject to Corporate Tax in the UAE?
The Corporate Tax framework covers several categories.
UAE Companies: Legal entities incorporated or otherwise recognized under UAE legislation.
Foreign Companies: Foreign legal entities may become subject to UAE Corporate Tax where they have a Permanent Establishment or another taxable nexus in the UAE under the law.
Natural Persons: Individuals carrying on a Business or Business Activity may be subject to Corporate Tax when their annual business turnover exceeds the prescribed threshold, subject to exclusions.
Free Zone Companies: Free zone entities fall within the Corporate Tax framework and may benefit from special treatment if they satisfy the Qualifying Free Zone Person requirements.
Certain persons and entities may be exempt under the law or through specific procedures and conditions.
Do All Companies Pay 9% Corporate Tax?
No.
It is important to distinguish between being subject to the Corporate Tax system and having an actual tax liability.
A company may be required to register and file a return but owe no Corporate Tax for a particular period because its taxable income is below the relevant threshold or because it qualifies for special treatment.
The outcome depends on:
Taxable income.
Exemptions.
Tax losses.
Available reliefs.
Free zone status.
Legal entity type.
Business activity.
Special rules for large corporate groups.
The Difference Between Revenue, Profit, and Taxable Income
One of the most common accounting mistakes is confusing these concepts.
Term | Meaning |
Revenue | Total income generated from business activities before deducting expenses |
Expenses | Costs incurred by the company |
Accounting Profit | Revenue minus accounting expenses under the applicable standards |
Taxable Income | Accounting profit adjusted according to the tax legislation |
Tax Payable | The amount calculated under the applicable tax rates and rules |
Taxable income is not necessarily equal to accounting profit.
How Is Corporate Tax Calculated in the UAE?
The calculation generally begins with the accounting profit or loss reported in the financial statements.
Adjustments required by the Corporate Tax legislation are then applied to determine taxable income.
Example 1: Taxable Income of AED 300,000
Item | Amount |
Taxable income | AED 300,000 |
Portion taxed at 0% | AED 300,000 |
Portion taxed at 9% | AED 0 |
Calculated Corporate Tax | AED 0 |
This example applies the standard rates and does not remove registration or filing obligations where applicable.
Example 2: Taxable Income of AED 600,000
Item | Amount |
Taxable income | AED 600,000 |
First portion taxed at 0% | AED 375,000 |
Portion taxed at 9% | AED 225,000 |
Calculated Corporate Tax | AED 20,250 |
Example 3: Taxable Income of AED 1,500,000
Item | Amount |
Taxable income | AED 1,500,000 |
First portion taxed at 0% | AED 375,000 |
Portion taxed at 9% | AED 1,125,000 |
Calculated Corporate Tax | AED 101,250 |
These examples are simplified and do not include tax credits, losses, or special regimes that may affect the final liability.
Corporate Tax in Dubai, Abu Dhabi, Sharjah, and Other Emirates
Corporate Tax operates under a federal framework throughout the UAE.
Therefore, the standard Corporate Tax rates do not change simply because a company is incorporated in Dubai, Abu Dhabi, Sharjah, Ajman, Ras Al Khaimah, Fujairah, or Umm Al Quwain.
However, operational obligations may vary depending on:
Business activity.
Licensing authority.
Industry.
Location.
Legal status.
Special taxes or fees applicable to certain sectors.
Federal Corporate Tax should not be confused with local business licensing fees.
Corporate Tax in UAE Free Zones
Free zone companies fall within the federal Corporate Tax framework.
A Qualifying Free Zone Person (QFZP) may benefit from a 0% rate on Qualifying Income, provided the applicable conditions are satisfied.
Important considerations include:
Qualifying activities.
Qualifying and non-qualifying income.
Excluded activities.
Adequate economic substance.
Audited financial statements where required.
Transfer pricing.
Related-party transactions.
Applicable limits and conditions for non-qualifying revenue.
It is incorrect to assume that all income earned by a free zone company is automatically exempt from Corporate Tax.
Companies should also review the latest implementing decisions and FTA clarifications concerning Qualifying Free Zone Person compliance.
Mainland vs. Free Zone Corporate Tax
Factor | Mainland | Free Zone |
Subject to Corporate Tax law | Yes | Yes |
Standard rates | 0% and 9%, as applicable | Special treatment may apply to Qualifying Income |
Registration | According to applicable obligations | According to applicable obligations |
Tax return | Required where applicable | Required where applicable |
Accounting records | Required | Required |
Audit | Depends on applicable requirements | May be essential for qualifying treatment |
Non-qualifying income | Subject to general rules | Subject to the applicable special rules |
Small Business Relief in the UAE
The Small Business Relief regime allows certain eligible Resident Persons to elect simplified tax treatment.
Important conditions include:
The person must be a Resident Person for Corporate Tax purposes.
Revenue must not exceed AED 3 million in the relevant tax period or any previous tax period covered by the applicable rules.
The tax period must fall within the prescribed relief period, which under the published rules includes tax periods ending on or before December 31, 2026.
The person must elect the relief for the relevant tax period.
The person must not fall within an excluded category.
Excluded categories include Qualifying Free Zone Persons and certain members of large multinational enterprise groups.
Small Business Relief does not automatically eliminate the obligation to submit a Corporate Tax return.
Any official extension or amendment beyond the specified period should be verified.
Is Small Business Relief Based on Revenue or Profit?
The AED 3 million eligibility threshold is based on revenue, not net profit.
For example:
A company with AED 2.5 million in revenue and AED 700,000 in profit may satisfy the revenue condition, but final eligibility depends on all other requirements.
A company with AED 4 million in revenue and AED 100,000 in profit does not meet the revenue threshold, even though its profit is relatively low.
Corporate Tax for Small and Medium-Sized Enterprises
SMEs should assess their tax obligations from the beginning of their operations rather than waiting until they generate substantial profits.
Priorities include:
Registration where required.
Organized bookkeeping.
Revenue documentation.
Invoice retention.
Expense classification.
Identification of the tax period.
Review of available reliefs.
Timely filing.
Establishing proper accounting procedures early may be less costly than correcting incomplete records years later.
Corporate Tax for Startups
Startups are not automatically exempt from Corporate Tax.
Even if a startup generates no profit, it may still have registration, filing, and record-keeping obligations.
Startups should properly document:
Share capital.
Founders’ contributions.
Loans.
Incorporation expenses.
Revenue.
Intellectual property.
Investment funding.
Related-party transactions.
Funds received as equity investment should be distinguished from business revenue.
Corporate Tax for Foreign Companies
Foreign companies may be subject to UAE Corporate Tax where the legal conditions are satisfied, including the existence of a Permanent Establishment or another taxable nexus.
However, incorporation outside the UAE does not automatically mean that all worldwide profits of the foreign company are taxable in the UAE.
Relevant considerations include:
Place of incorporation.
Management and control.
Permanent Establishment.
Business activity.
Sources of income.
Tax treaties.
Taxable nexus.
Corporate Tax for Natural Persons
A natural person may be subject to UAE Corporate Tax if they conduct a Business or Business Activity in the UAE and their total annual turnover from those activities exceeds AED 1 million, subject to the applicable rules.
This does not mean that all salaries or personal investments become subject to Corporate Tax.
Certain income categories, including wages, personal investment income, and real estate investment income meeting the relevant conditions, are outside the scope of these business taxation rules.
Corporate Tax Exemptions
The legislation provides exemptions for specific categories, subject to applicable conditions.
These may include:
Government entities.
Government-controlled entities.
Qualifying extractive businesses.
Qualifying non-extractive natural resource businesses.
Qualifying public benefit entities.
Qualifying investment funds.
Other categories recognized under the law and relevant decisions.
Some exemptions require an application, approval, or continuing compliance with specified conditions.
A company should not assume it is exempt without verifying the legal basis.
Corporate Tax Registration in the UAE
Registration is completed through the Federal Tax Authority’s digital services, including EmaraTax.
The general process includes:
Creating an account or signing in.
Establishing the taxable person’s profile.
Selecting Corporate Tax registration.
Entering entity information.
Providing license and ownership details.
Uploading the required documents.
Reviewing the information.
Submitting the application.
Monitoring the registration status.
Receiving the Tax Registration Number upon approval.
Registration deadlines vary according to the type of person, incorporation date, and applicable decisions. They should not be confused with tax return deadlines.
Documents Required for Corporate Tax Registration
Documents may include:
Trade license.
Company information.
Memorandum of Association.
Shareholder details.
Authorized signatory information.
Identification documents.
Company address.
Contact information.
Financial period information.
Additional documents depending on the taxable person.
The official registration service should be consulted for current requirements.
When Is the Corporate Tax Return Due?
The general rule requires filing the Corporate Tax return and paying the tax due within 9 months after the end of the tax period, unless a special provision or decision applies.
Tax Period End | General Filing and Payment Deadline |
December 31, 2025 | September 30, 2026 |
March 31, 2026 | December 31, 2026 |
June 30, 2026 | March 31, 2027 |
December 31, 2026 | September 30, 2027 |
These examples follow the general rule. Each taxable person should verify whether any special deadlines or official extensions apply.
How Does a Company File Its Corporate Tax Return?
The practical process generally includes:
Closing the accounts for the period.
Preparing financial statements.
Reviewing revenue and expenses.
Applying tax adjustments.
Calculating taxable income.
Reviewing available reliefs and exemptions.
Calculating tax liability.
Entering the required information in the return.
Reviewing supporting documents.
Filing through EmaraTax.
Paying the tax due.
Retaining filing and payment confirmations.
The information submitted should be consistent with the company’s accounting records and supporting documentation.
Accounting in the UAE and Its Relationship to Corporate Tax
Accounting provides the practical foundation for determining taxable income.
Companies need a system that records financial transactions accurately and consistently.
Essential records include:
Sales.
Purchases.
Expenses.
Salaries.
Assets.
Liabilities.
Loans.
Inventory.
Bank accounts.
Related-party transactions.
Financial statements should be prepared according to the applicable accounting standards and tax legislation.
Why Are Financial Statements Important?
Financial statements help determine a company’s financial performance and position.
Financial Statement | Purpose |
Income Statement | Reports revenue, expenses, and profit |
Balance Sheet | Presents assets, liabilities, and equity |
Cash Flow Statement | Explains cash movements |
Statement of Changes in Equity | Shows changes in capital and reserves |
Notes to Financial Statements | Explain important items and accounting policies |
Companies should also consider whether audited financial statements are mandatory.
Does Every Company Need an Auditor?
Not necessarily for Corporate Tax purposes alone.
Audit requirements depend on the applicable legislation, legal structure, revenue, free zone status, and relevant decisions.
Audited financial statements may be required for certain companies even when they are not required for others.
Both licensing and tax requirements should be reviewed.
Deductible Business Expenses
Expenses meeting the legal requirements may generally be deductible, subject to exceptions and restrictions.
Potential examples include:
Commercial rent.
Salaries.
Professional services.
Marketing.
Operating expenses.
Administrative expenses.
Certain financing costs.
Other qualifying business expenses.
However, recording an expense for accounting purposes does not automatically make it fully deductible for tax purposes.
Its nature, business purpose, documentation, and statutory restrictions must be considered.
Non-Deductible or Restricted Expenses
Expenses that may be non-deductible or subject to restrictions include:
Personal expenses.
Certain fines and penalties.
Certain donations.
Expenses unrelated to business activities.
Certain entertainment expenses.
Certain financing costs.
Expenses that do not meet documentation requirements.
Each expense should be assessed under the relevant legal provisions.
Tax Losses
The Corporate Tax framework may allow tax losses to be carried forward or utilized, subject to specific conditions.
Important considerations include:
Nature of the loss.
Period in which it arose.
Limits on utilization.
Continuity of business.
Ownership changes.
Tax group rules.
Relief elections affecting loss utilization.
Companies should not assume that every loss can be deducted without restriction.
Transfer Pricing in the UAE
Transfer pricing rules apply to relevant transactions between Related Parties and Connected Persons under the legislation.
The system is based on the Arm’s Length Principle.
These rules are particularly important when a company transacts with:
A foreign parent company.
A subsidiary.
A sister company.
Shareholders.
Directors or Connected Persons.
Entities within an international group.
Additional disclosure and documentation requirements may apply depending on the relevant thresholds and conditions.
Corporate Tax Groups
Certain UAE companies may be able to form a Corporate Tax group if they meet ownership, residency, financial period, and other requirements.
However, the existence of a commercial group of companies does not automatically establish an approved tax group.
It is important to distinguish between:
A corporate group.
A Corporate Tax group.
A VAT tax group.
Each operates under different rules.
Domestic Minimum Top-up Tax in the UAE
The UAE introduced a Domestic Minimum Top-up Tax (DMTT) for multinational enterprise groups within its scope, effective for financial years beginning on or after January 1, 2025.
This regime is associated with the global minimum tax framework, which targets a 15% minimum effective tax rate for qualifying large multinational groups.
It does not mean that the general UAE Corporate Tax rate has increased to 15% for every company.
The regime applies to specific multinational groups and involves additional calculation, reporting, and compliance requirements.
Corporate Tax vs. Value Added Tax
Factor | Corporate Tax | Value Added Tax |
Tax base | Taxable income | Taxable supplies |
Standard rate | 0% and 9% | 5% |
Registration | Under Corporate Tax rules | Under VAT thresholds and requirements |
Returns | According to the Corporate Tax period | According to the assigned VAT period |
Calculation | Accounting profit after tax adjustments | Output VAT and input VAT |
Practical purpose | Taxation of business income | Taxation of consumption under the VAT system |
A Corporate Tax Registration Number does not replace VAT registration.
Accounting Record Retention
Companies must retain the required accounting records and supporting documentation for the statutory periods.
For Corporate Tax, the general record retention period is 7 years from the end of the relevant tax period.
Records may include:
Invoices.
Contracts.
Bank statements.
Financial statements.
Inventory records.
Payroll records.
Reconciliations.
Supporting documents for tax returns.
Different retention periods may apply under other legislation, including VAT rules.
Corporate Tax Penalties
Administrative penalties may apply for failures involving registration, filing, payment, or record-keeping.
Examples include:
Late registration.
Late filing.
Late payment.
Failure to maintain records.
Submission of inaccurate information.
Failure to update required information.
Official decisions determine the amounts and conditions of administrative penalties.
Specific initiatives or relief measures may be available in certain circumstances, but they should not be assumed to apply universally.
Practical Example: A Trading Company in Dubai
Consider a trading company with the following results for a tax period.
Item | Amount |
Revenue | AED 4,000,000 |
Accounting expenses | AED 3,100,000 |
Accounting profit | AED 900,000 |
Assumed net tax adjustments | AED 100,000 |
Taxable income | AED 1,000,000 |
Corporate Tax under standard rates | AED 56,250 |
This is an illustrative example assuming no additional exemptions, credits, or reliefs.
Practical Example: A Small Service Company in Sharjah
A service company generates AED 2,400,000 in annual revenue.
It may be appropriate to evaluate Small Business Relief if the company satisfies all relevant conditions, including revenue thresholds for previous periods, legal eligibility, and the applicable timeframe.
Low revenue alone is not sufficient to establish eligibility.
The company must also elect the relief through the applicable filing procedures.
Practical Example: A Technology Company in a Free Zone
A technology company incorporated in a free zone earns revenue from different activities and customers.
It should assess:
Qualifying activities.
Customer categories.
Qualifying Income.
Non-qualifying income.
Excluded activities.
Economic substance.
Audit requirements.
Transfer pricing.
The tax rate cannot be determined from the business license alone.
Common Corporate Tax Mistakes in the UAE
Confusing revenue with profit.
Assuming a 0% rate means registration is unnecessary.
Believing all free zone companies are exempt.
Missing tax return deadlines.
Failing to organize accounting records from the beginning.
Using bank statements as a substitute for proper accounting.
Failing to document expenses.
Confusing VAT with Corporate Tax.
Claiming Small Business Relief without checking eligibility.
Ignoring Related Party transactions.
Assuming a loss-making company has no compliance obligations.
Failing to retain records for the required period.
Best Practices for Corporate Tax Compliance
Determine the company’s tax status early.
Verify the registration deadline.
Implement an organized accounting system.
Separate personal and company transactions.
Retain invoices and contracts.
Review accounts monthly.
Perform an annual financial closing.
Document Related Party transactions.
Review available reliefs.
Verify official deadlines.
File returns before the due date.
Retain filing and payment confirmations.
Monitor Federal Tax Authority updates.
Consult a qualified professional where necessary.
Corporate Tax Compliance Checklist
Company tax status identified.
Registration completed where required.
Tax Registration Number retained.
Tax period confirmed.
Accounting system organized.
Revenue documented.
Expenses classified.
Contracts and invoices retained.
Financial statements prepared.
Audit completed if required.
Tax adjustments calculated.
Tax losses reviewed.
Related Party transactions assessed.
Reliefs and exemptions considered.
Tax return prepared.
Payment deadline confirmed.
Records retained for the statutory period.
Legislative updates monitored.
How Can Vigo Group Help Businesses Understand Corporate Tax in the UAE?
Vigo Group helps investors, entrepreneurs, and companies understand the fundamental requirements associated with Corporate Tax, accounting, and tax compliance in the UAE as part of broader business planning and coordination services.
Areas of support may include:
Explaining the general Corporate Tax framework.
Organizing company formation requirements from an operational perspective.
Clarifying the differences between Corporate Tax and VAT.
Helping prepare accounting requirement checklists.
Identifying essential documentation.
Organizing compliance schedules and deadlines.
Explaining the importance of financial records.
Coordinating with licensed accountants and tax agents when necessary.
General business coordination services do not replace specialized tax advice, statutory audits, or licensed tax representation.
Frequently Asked Questions About Corporate Tax in the UAE
What is Corporate Tax in the UAE?
It is a federal tax imposed on the taxable income of persons within the scope of the legislation.
What is the Corporate Tax rate in the UAE?
The standard rates are 0% up to AED 375,000 of taxable income and 9% on the portion exceeding that amount.
Is Corporate Tax calculated on sales?
No. It is calculated based on taxable income.
Do all companies pay 9%?
No. Tax liability depends on income and applicable special rules.
Are small companies subject to Corporate Tax?
They may fall within the system and may qualify for relief if the conditions are satisfied.
What is the Small Business Relief threshold?
AED 3 million in revenue, subject to the applicable conditions and periods.
Is Small Business Relief based on profit?
No. The eligibility threshold is based on revenue.
Will Small Business Relief continue after 2026?
Any official extension or amendment must be verified. The referenced rules cover tax periods ending on or before December 31, 2026.
Must a company register if it has no profit?
Registration may still be mandatory even without profits.
Are startups exempt from Corporate Tax?
Not automatically.
Are free zones exempt from Corporate Tax?
No. Special treatment may apply to Qualifying Income, subject to conditions.
What is Qualifying Income?
Income that satisfies the requirements of the Qualifying Free Zone Person regime.
Do Dubai companies pay a different Corporate Tax rate?
The standard rates are federal, subject to special regimes.
Are Abu Dhabi companies subject to Corporate Tax?
Yes, according to the applicable rules.
Are foreign companies subject to Corporate Tax?
They may be subject to it when the legal conditions are met.
Are natural persons subject to Corporate Tax?
They may be subject to it when business turnover exceeds the prescribed threshold.
Are personal salaries subject to Corporate Tax?
Personal wages are not treated as taxable business income under these rules.
What is the difference between profit and taxable income?
Taxable income is determined after applying the required tax adjustments.
Are salaries deductible?
They may be deductible if the applicable conditions are satisfied.
Is commercial rent deductible?
It may be deductible when the relevant requirements are met.
Are all expenses deductible?
No. Some expenses are excluded or restricted.
Can tax losses be carried forward?
Yes, subject to the conditions and limits under the law.
What is transfer pricing?
Rules governing the pricing of transactions between Related Parties and Connected Persons.
Does a company need financial statements?
Yes, according to the applicable accounting and tax requirements.
Does every company need an audit?
Not necessarily. Audit requirements vary.
Can Corporate Tax registration be completed online?
Yes, through the Federal Tax Authority’s digital services.
What is EmaraTax?
It is the Federal Tax Authority’s digital tax services platform.
When is the Corporate Tax return due?
Generally within 9 months after the end of the tax period.
When must Corporate Tax be paid?
Generally within 9 months after the end of the tax period.
Is a return required when no tax is payable?
A return may still be required even when no tax is payable.
Does Small Business Relief eliminate tax filing?
No. Filing obligations remain under the applicable rules.
Is Corporate Tax the same as VAT?
No. They are separate tax systems.
What is the standard VAT rate in the UAE?
The standard rate is 5%.
Does VAT registration replace Corporate Tax registration?
No. Each system has separate requirements.
How long must Corporate Tax records be retained?
Generally 7 years from the end of the relevant tax period.
Are there penalties for late compliance?
Yes, according to the violation and applicable decisions.
Can a company file its tax return without an accountant?
A taxable person may be able to file independently, although professional assistance may be appropriate for complex cases.
Does the 15% tax rate apply to all UAE companies?
No. The Domestic Minimum Top-up Tax targets specific large multinational enterprise groups.
Can companies form a Corporate Tax group?
This may be possible when the required conditions are satisfied.
What is the most important step in Corporate Tax compliance?
Register on time, maintain accurate accounting records, and file and pay according to the applicable rules.
Conclusion
Corporate Tax has become an essential part of the UAE’s legal and financial business environment.
Investors and entrepreneurs should understand the difference between revenue, accounting profit, and taxable income. They should not assume that low profits or free zone incorporation automatically eliminate tax obligations.
Effective tax management is built on five essential elements:
Correct Registration + Accurate Accounting + Taxable Income Calculation + Timely Filing + Timely Payment
Companies should also review applicable reliefs, exemptions, free zone conditions, and international group requirements where relevant.
The objective is not merely to avoid penalties but to build a reliable financial management system that supports sustainable business growth.
Editorial Methodology
This guide was prepared according to Vigo Group’s reference content methodology, focusing on legislation and explanatory materials published by the Federal Tax Authority.
It distinguishes between general rules and exceptions, Corporate Tax and VAT, and registration obligations and actual tax liabilities.
The numerical examples are simplified for educational purposes and do not replace calculations based on each company’s actual financial information.
Official References
Federal Tax Authority – Official Websitehttps://tax.gov.ae
Federal Tax Authority – Corporate Tax Legislationhttps://www.tax.gov.ae/en/legislation/corporate.tax.aspx
Federal Tax Authority – Corporate Tax Registrationhttps://tax.gov.ae/ar/services/corporate.tax.registration.aspx
Federal Tax Authority – Corporate Tax Topicshttps://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics.aspx
Federal Tax Authority – Small Business Reliefhttps://tax.gov.ae/ar/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx
Federal Tax Authority – Corporate Tax General Guidehttps://tax.gov.ae/DataFolder/Files/Guides/CT/CT%20General%20Guide%20-%20EN%20-%2010%2009%202023.pdf
Federal Tax Authority – Small Business Relief Guidehttps://tax.gov.ae/DataFolder/Files/Guides/CT/Small%20Business%20Relief%20Guide%20-%20EN%20-%2027%2008%202023.pdf
Federal Tax Authority – September 2026 Corporate Tax Filing Reminderhttps://tax.gov.ae/en/media.centre/news/pr.2809.aspx
UAE Ministry of Financehttps://mof.gov.ae
Author
Nora ArefLegal Affairs & Regulatory Compliance – Vigo Group
Nora Aref specializes in developing and analyzing reference content related to economic legislation, corporate law, regulatory compliance, and business tax and accounting requirements. Her editorial work focuses on explaining legal and financial frameworks to investors and entrepreneurs in clear, practical language.
Her articles cover company formation, foreign ownership, governance, licensing, and tax obligations, drawing on official government sources and published legislation.
Editorial Disclosure: Nora Aref is a virtual editorial persona within the Vigo Group editorial team and does not represent a specific real individual.
Legal and Tax Disclaimer
This article is provided for general informational purposes only and does not constitute personalized tax, accounting, or legal advice. Obligations vary according to a company’s activities, tax period, revenue, legal structure, and regulatory status. Businesses should verify current legislation and official decisions with the Federal Tax Authority and consult a qualified professional where necessary before making tax decisions or submitting returns.
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