Resources Built for
UAE Businesses

All juridical persons incorporated in the UAE must register, including free zone entities. Natural persons conducting business with annual turnover exceeding AED 1 million must also register. Registration is completed via the FTA EmaraTax portal before the first tax return deadline.

The standard rate is 9% on taxable income above AED 375,000. Income up to AED 375,000 is taxed at 0%. Qualifying Free Zone Persons (QFZPs) may be eligible for 0% on qualifying income, though registration and filing remain mandatory.

VAT returns are filed quarterly or monthly depending on annual taxable turnover. The deadline is the 28th day of the month following the end of the tax period. Businesses with taxable supplies above AED 150 million may be placed on a monthly cycle by the FTA.

Public and private joint-stock companies must have audited financials under the UAE Companies Law. Most free zones require audited accounts annually. Under Corporate Tax Law, proper financial records are mandatory for all taxable persons — audited statements are strongly recommended for CT compliance.

Taxable persons must retain financial records and supporting documents for a minimum of 7 years from the end of the relevant tax period. This includes financial statements, invoices, contracts, bank statements, payroll records, and documentation for all deductions and exemptions claimed.

A UAE Labour Law-compliant payslip must include: employee name and ID, employer details, pay period, basic salary, all allowances (housing, transport, etc.), deductions with reasons, gross salary, and net salary. Under WPS (Wages Protection System), private sector payroll must be processed electronically via approved service agents.

ESR requires UAE entities conducting “relevant activities” (banking, insurance, IP, holding, headquarters, etc.) to demonstrate adequate economic substance. Entities must file an annual ESR notification and, where applicable, a full ESR report with their regulatory authority.