Frequently asked questions

VAT registration is mandatory if your taxable supplies and imports exceeded AED 375,000 over the previous 12 months, or if you expect to cross that threshold within the next 30 days. Businesses with taxable supplies or expenses above AED 187,500 can also register voluntarily.

The standard VAT rate is 5%. Certain supplies — such as some exports, international transport, and specific healthcare and education services — are zero-rated (0%), while a small number of supplies, like some financial services and bare land, are exempt.

Most businesses file VAT returns quarterly through the FTA EmaraTax portal, although the FTA assigns monthly periods to some larger businesses. The return and any payment are due by the 28th day of the month following the end of each tax period.

Corporate Tax is charged at 0% on taxable income up to AED 375,000 and 9% on taxable income above that amount. A separate 15% Domestic Minimum Top-up Tax applies only to very large multinational groups with global revenue of at least EUR 750 million, and does not affect typical small businesses.

In almost all cases, yes. Taxable persons carrying on a business in the UAE must register for Corporate Tax and obtain a registration number, even if their profits are below AED 375,000 or they intend to claim Small Business Relief. Free zone companies must register too.

Corporate Tax applies to financial years beginning on or after 1 June 2023. For a company with a calendar financial year, the first tax period runs from 1 January 2024 to 31 December 2024.

Small Business Relief lets resident businesses with revenue of AED 3 million or less in the current and all previous tax periods elect to be treated as having no taxable income, so no Corporate Tax is due. The relief is currently available for tax periods ending on or before 31 December 2026. You still must register and file a return to claim it.

The Corporate Tax return and any payment are due within nine months after the end of the relevant tax period. For a financial year ending 31 December 2024, the return is due by 30 September 2025.

VAT registration starts from AED 200 and Corporate Tax registration from AED 100. VAT and Corporate Tax return filing are priced according to your transaction volume and complexity — send us a message and we will give you a clear fixed quote, usually the same day.

No. The FTA tax system is federal, so we support companies registered anywhere in the UAE — mainland and free zone — across all seven emirates. Most of our work is handled remotely by WhatsApp, email and screen-share.

For most engagements we need your trade licence, the Emirates ID and passport of the owner or partners, your contact details, and a summary of your turnover. We send a short checklist after your first message so nothing is missed.

Yes. We regularly bring overdue VAT and Corporate Tax filings up to date, prepare voluntary disclosures where they are required, and advise on the penalty position. Getting compliant quickly is usually the best way to limit further administrative penalties.