Compliance Guide
Your UAE compliance roadmap
A premium guide to Corporate Tax & VAT in the UAE — who must register, when to file, and how to stay penalty-free.
Corporate Tax (CT)
UAE Corporate Tax — what you need to know
UAE Corporate Tax applies at 9% on taxable profits above AED 375,000, with 0% below. Registration and filing happen via the FTA's EmaraTax portal — we handle both end-to-end.
Who is required to register
- UAE businesses and taxable persons covered under UAE Corporate Tax law
- Mainland businesses operating in the UAE
- Free zone entities subject to compliance requirements
- Businesses conducting taxable activities in the UAE
Due dates & timelines
- Registration deadlineAs prescribed by the FTA — based on your trade licence issue month.
- Return filingWithin 9 months from the end of the relevant financial year.
- Record retentionMaintain books and supporting records for at least 7 years.
Value Added Tax (VAT)
UAE VAT — registration & filing
VAT is charged at 5% on most goods and services in the UAE. Whether registration is mandatory or voluntary depends on your annual taxable supplies.
Mandatory threshold
AED 375,000
Annual taxable supplies. You must register for VAT within 30 days of crossing this.
Voluntary threshold
AED 187,500
You may register voluntarily — useful for B2B businesses reclaiming input VAT.
Who is required to register
- Businesses exceeding the mandatory VAT threshold
- Businesses eligible for voluntary registration
- All UAE taxable businesses under VAT law
Filing deadlines & penalties
- Filing frequencyQuarterly (or monthly for larger businesses) as assigned by the FTA.
- Filing deadlineWithin 28 days from the end of each tax period.
- Late filingAED 1,000 first offence · AED 2,000 repeat within 24 months.
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