UAE Tax Guides: Corporate Tax, VAT Registration & Filing Steps
The UAE taxes businesses, not salaries: corporate tax and 5% VAT are administered by the Federal Tax Authority (FTA) through EmaraTax.
Since June 2023 the UAE levies federal corporate tax at 0% on taxable income up to AED 375,000 and 9% above that threshold, with registration, annual returns, and record-keeping handled on the FTA's EmaraTax portal. Value Added Tax (VAT) at 5% applies to most goods and services; businesses must register once taxable supplies pass AED 375,000 in 12 months and may register voluntarily from AED 187,500. There is no personal income tax on salaries in the UAE. Our guides walk through corporate tax registration, VAT registration and deregistration, TRN lookup, invoicing rules, and filing deadlines step by step.
All Taxes Guides (UAE)
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UAE Corporate Tax started with the first financial year that began on or after 1 June 2023. The rate is 0% on taxable income up to AED 375,000. The rate is 9% on the amount above that. Every taxable person must register with the Federal Tax Authority on EmaraTax. This includes companies that expect to pay no tax. When you register, you get a Tax Registration Number. You register online, and it takes about 30 minutes. Your deadline depends on when your business was incorporated or licensed.
8 steps · About 30 minutes to register · Registration via EmaraTax (no fee stated by FTA)2026-Latest
VAT is 5% on most goods and services in the UAE. A business must register when its taxable supplies and imports go over AED 375,000 in the previous 12 months. It must also register if it expects to go over AED 375,000 in the next 30 days. You can register by choice from AED 187,500. You register on the FTA EmaraTax platform. You then get a Tax Registration Number (TRN). If you register late, you will pay penalties. Check the current penalty amounts on tax.gov.ae.
7 steps · About 30 minutes to apply; approval varies · Registration via EmaraTax (no fee stated by FTA)2026-Latest
Every taxable person must file a Corporate Tax return. You must also pay any tax you owe. The deadline is within 9 months of the end of your financial year. For example, the FTA announced 30 September 2026 as the filing and payment deadline for the financial year ended 31 December 2025 (now passed). By the same 9-month rule, the year ended 31 December 2026 is due on 30 September 2027. You file in EmaraTax. Taxpayers who use Small Business Relief file a simpler return. If you file or pay late, you will pay penalties. Check the current amounts in the FTA penalty schedule on tax.gov.ae.
7 steps · Hours to prepare; filing itself under an hour · Filing via EmaraTax (no fee stated by FTA)2026-Latest
FAQ
Frequently Asked Questions
Common questions and essential rules for taxes in United Arab Emirates.
What is the UAE corporate tax rate?
Corporate tax is 0% on taxable income up to AED 375,000 and 9% on income above that threshold. Qualifying free zone persons can qualify for 0% on qualifying income if they meet the conditions. Registration with the FTA is mandatory even for businesses that owe no tax.
When must a UAE business register for VAT?
VAT registration is mandatory once taxable supplies exceed AED 375,000 in a 12-month period, and voluntary registration opens at AED 187,500. Register on EmaraTax before the deadline to avoid administrative penalties.
Does the UAE charge personal income tax?
No. The UAE does not levy personal income tax on salaries or wages. Individuals may still need to deal with VAT as consumers, and business owners must handle corporate tax and VAT for their companies.
What is a TRN and where do I find it?
A Tax Registration Number (TRN) is issued by the FTA when you register for VAT or corporate tax. It appears on your EmaraTax dashboard and must be shown on tax invoices. You can verify a supplier's TRN on the FTA website.
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