UAE Corporate Tax and VAT: Registration, Rates and Compliance

VAT

5% standard rate; mandatory registration when taxable supplies exceed AED 375,000 in 12 months; voluntary registration threshold is lower.

Corporate tax

9% on taxable income above AED 375,000 for financial years starting on or after 1 June 2023. Qualifying free zone persons may enjoy 0% on qualifying income, with conditions. Registration with the Federal Tax Authority is required even for many exempt or free-zone entities.

Compliance basics

• Maintain proper books and retain records for the required period
• File VAT returns and corporate tax returns on time
• Consider audited financial statements where required

Rules and relief schemes (such as small business relief) have specific conditions; see UAE accounting or NRI tax filing from UAE.

General information only; not professional advice. Rates, limits and due dates change. Verify with official sources or consult a professional. Reviewed October 2026. See our editorial policy.