United Arab Emirates

United Arab Emirates: personal and business taxation

Sources as at 20 September 2026. Amounts are in United Arab Emirates dirhams (AED), unless stated otherwise. English translations issued by UAE authorities are unofficial translations; the Arabic text is authoritative.

1. Understanding the scope before comparing rates

1. UAE taxation is not limited to the absence of tax on salaries. A distinction must be made between an individual receiving a salary or managing private investments, an individual carrying on an independent business, and a company. The applicable federal regime, any emirate-level levies and, in an international situation, treaty provisions must then be identified. [S01][S02][S03]

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Table sources: [S01][S02][S03][S04][S05][S06].

2. Corporate Tax applies to periods beginning on or after 1 June 2023. Extractive businesses, certain non-extractive natural resource businesses, government entities, public benefit entities and funds meeting the statutory requirements may qualify for specific exemptions. Status, licensed activity, local taxation and, where applicable, an application to the FTA must be checked; no category confers a blanket exemption for all its activities. Foreign banks and oil activities also require examination of the relevant emirate's rules. [S01][S07]

2. Residence and individuals

3. Under domestic law, an individual may be tax resident if present for at least 183 days over twelve consecutive months. Another route is available from 90 days over twelve consecutive months for a UAE national, a national of another Gulf Cooperation Council state or a holder of a valid UAE residence permit, provided that the individual has a permanent home in the UAE or carries on employment or a business there. The home and activity requirements are alternatives here. [S08]

4. Residence may also arise where both the individual's usual or principal place of residence and the centre of financial and personal interests are in the UAE. Part of a day counts for presence tests, subject to the exceptional circumstances provided by the rules. A residence permit, domestic tax residence and a certificate issued for treaty purposes are not interchangeable. The certificate must match the period and purpose relied on. [S08]

5. Wages fall outside an individual's Corporate Tax liability. Personal investment income is also excluded where the activity is undertaken for the individual's own account, without a licence or licensing requirement and outside a commercial business within the meaning of commercial law. Real estate investment benefits from an exclusion where the sale, letting or subletting is not conducted, and is not required to be conducted, under a licence. The activity must therefore be classified before rent, a dividend or a capital gain can be treated as private income. [S02]

6. The AED 1,000,000 threshold applies to the combined turnover of the relevant business activities for the calendar year. Once that threshold is exceeded, taxable income is determined and the ordinary rate bands are applied, subject in particular to an election for Small Business Relief. Foreign receipts connected with the business carried on in the UAE may be included in that income; this does not mean that all worldwide personal income becomes taxable. [S01][S02]

3. Companies: residence, tax base and groups

Residence and non-residents

7. A juridical person incorporated in the UAE, including in a free zone, is generally resident for Corporate Tax purposes. A foreign juridical person may also be resident if effectively managed and controlled from the UAE. The analysis concerns where strategic and commercial decisions are actually made, rather than merely the registered address or a formal board meeting. A resident company is generally taxable on worldwide income, subject to the exemptions and credits provided by law. [S01][S08]

8. A non-resident person may be taxed on income attributable to a permanent establishment in the UAE. For a juridical person, a nexus with UAE real estate and specific rules concerning certain fund investments may also create a taxable connection. The 0% withholding rate on other UAE-source income does not eliminate these connections. A treaty may limit domestic law once the conditions for treaty entitlement have been examined. [S04][S09]

Calculating taxable income and deductions

9. The starting point is accounting profit prepared under accepted standards, adjusted for tax purposes. Exempt income, related-party transactions, non-deductible expenditure, group regimes and losses are separate adjustments. Cash basis accounting may be permitted where revenue does not exceed AED 3,000,000, or exceptionally with approval; this accounting method is not the small-business relief election. [S10]

10. Expenditure must be incurred wholly and exclusively for the business. Under accrual accounting, expenditure of a capital nature is not immediately deductible as an ordinary expense. Mixed expenditure must be apportioned on a justifiable basis. Expenditure connected with exempt income is generally not deductible. Entertainment expenditure for customers, shareholders, suppliers or other business partners is only 50% deductible. Distributed dividends, Corporate Tax, recoverable VAT and unlawful payments are not deductible expenses. Fines and penalties are not deductible, except for amounts awarded as compensation for damage or breach of contract; those compensatory amounts remain subject to the ordinary deduction conditions. [S01][S10]

11. Under accrual accounting, acquiring an asset therefore does not allow its full price to be deducted immediately. Permitted accounting depreciation and realisation elections must be considered in light of the nature of the asset. Where cash basis accounting is validly applied, the FTA guide instead permits the deduction of purchased assets when paid for, in place of depreciation deductions and subject to the other deductibility rules. Investment properties measured at fair value have a specific depreciation adjustment regime: the ordinary treatment of depreciation must not be applied to them without examination. [S10][S11]

Dividends, participations and foreign income

12. Dividends received from a resident juridical person are exempt from Corporate Tax. Foreign dividends and gains on participations qualify for a conditional exemption, rather than a general exemption for every portfolio. The participation regime generally requires a holding of at least 5%, held or intended to be held for twelve uninterrupted months, a participation subject to a comparable tax of at least 9%, and the required rights to profits and liquidation proceeds. [S01][S12]

13. For periods beginning on or after 1 January 2025, Decision 302 of 2024 allows, in particular, the minimum ownership interest and economic rights requirements to be met through an aggregate acquisition cost of at least AED 4,000,000. The test limiting non-qualifying underlying assets to 50% applies where the participation is a related party. Deeming provisions exist for certain holding companies, Exempt Persons and QFZPs. Distributions deductible by the issuer, previously deducted losses and certain acquisitions through reorganisation may exclude or defer the exemption. Losses on an exempt participation are not correspondingly deductible, subject to the specific liquidation regime. [S12]

14. A resident company may elect to exempt foreign permanent establishments meeting, in particular, the condition of comparable taxation of at least 9%. The relevant income and expenditure are then excluded from the calculation, with rules for recapturing losses previously used. Without an exemption, a foreign tax credit may be set against Corporate Tax up to the amount attributable to the relevant income; excess credit does not give rise to an automatic refund or ordinary carry-forward. The foreign tax credit must not be confused with other credits or incentives requiring separate provisions. [S01][S12]

Losses and financing expenditure

15. Tax losses may be carried forward without a general expiry date, but their utilisation may generally offset no more than 75% of the period's taxable income before loss relief. Losses incurred before the regime began, losses of a person before becoming a taxpayer, and losses related to exempt activities or income are not brought forward. For juridical persons, continuity of at least 50% ownership or, after a greater change, continuation of the same or a similar business is a condition for carrying losses forward; an exception applies to companies listed on a recognised stock exchange. [S01][S13]

16. The general interest limitation applies to net interest expenditure. The deduction is capped at the higher of AED 12,000,000 and 30% of adjusted tax EBITDA. The AED 12,000,000 amount relates to a twelve-month period and is adjusted proportionately where the tax period is shorter or longer. Interest disallowed under this rule may be carried forward for the next ten periods. Banks, insurers and individuals carrying on a business are excluded from this general limitation; certain pre-existing debts and infrastructure projects have specific rules. [S14]

17. A second limitation targets related-party loans funding, in particular, a distribution, a capital repayment, a capital contribution or the acquisition of a related participation. It may deny a deduction unless the absence of a main tax-advantage purpose is demonstrated under the conditions of article 31. Compliance with the general interest cap therefore does not by itself make such expenditure deductible; arm's length pricing must also be substantiated. [S01][S14]

Groups and transfer pricing

18. A Corporate Tax group may be formed on application by a parent company and its resident subsidiaries where the parent holds, directly or indirectly, at least 95% of the share capital, voting rights and rights to profits and net assets. Members must use the same financial year and accounting standards and must not be Exempt Persons or QFZPs. Neither the parent nor its subsidiaries may be treated as tax resident in another country or territory under a treaty applicable to the UAE. If a member acquires that status, it leaves the group with effect from the start of the relevant period. The group files a single return and does not multiply the 0% band by the number of members. Pre-grouping losses and members' liability require separate monitoring. [S01][S15][S55]

19. This regime is distinct from transfers of losses between resident juridical persons with at least a 75% ownership link, and from transfers of assets at tax value between members of a qualifying group. Those regimes have their own ownership, financial year and exclusion conditions for QFZPs and Exempt Persons, and, for certain transfers, clawbacks if conditions cease to be met. A reorganisation does not become tax neutral merely because it remains within the same economic group. [S01][S10]

20. Related-party transactions must comply with the arm's length principle, including transactions between UAE businesses. Payments to Connected Persons, including certain executives or owners, are subject to market value and business-purpose conditions, subject to statutory exclusions. A master file and local file must be maintained where the taxpayer reaches AED 200,000,000 in revenue or belongs to a multinational group reaching AED 3,150,000,000 in consolidated revenue. As an exception, a taxpayer belonging to a group headquartered in the UAE with no establishments outside the UAE need not maintain a master file; a local file remains required where the applicable thresholds are met. Being below those thresholds does not remove the need to substantiate pricing or provide information requested by the FTA. [S01][S16]

21. Clarification CTP011 of July 2026 permits transfer pricing adjustments made by the taxpayer in its return without prior FTA approval. Any downward adjustment must nevertheless be disclosed, whatever its value, and supported by its rationale, the arm's length analysis, an accounting reconciliation and the corresponding adjustment by the related party. This clarification does not address corresponding adjustments requested following an adjustment by a tax authority. [S17]

4. Free zones and small businesses

The QFZP zero rate

22. Being established in a free zone is not sufficient. QFZP status requires a free zone juridical person, adequate substance, Qualifying Income, compliance with transfer pricing and applicable documentation requirements, audited accounts, no election for the ordinary regime and compliance with the de minimis requirement. The income-generating activity, assets, employees and expenditure must be consistent with the business; permitted outsourcing must remain supervised. [S01][S18][S19]

23. Transactions with another Free Zone Person may produce Qualifying Income if that person is the beneficial recipient and the activity is not excluded. For a customer outside a free zone, the activity must be listed as a Qualifying Activity. Decision 229 of 2025 includes, in particular, manufacturing, processing, trading in qualifying commodities, holding investment securities, certain maritime activities, reinsurance, regulated fund or wealth management, headquarters services to related groups, treasury and financing for related parties or for own account, aircraft financing, distribution from a Designated Zone and logistics. Each activity has its own definition; general consultancy for a foreign customer does not qualify merely because it is international. [S18][S19]

24. Excluded activities include, in particular, transactions with individuals, subject to the listed exceptions for certain maritime, fund or wealth management and aircraft financing activities; banking; insurance outside permitted activities; certain financing and leasing activities; and real estate outside the exception for commercial property in a free zone transacted with a Free Zone Person. Permanent establishment income, real estate and intellectual property require specific allocation. Qualifying intellectual property relies on a nexus formula linked to eligible research expenditure; trademarks are not treated as patents or copyrighted software. [S18][S19]

25. Non-qualifying revenue must not exceed the lower of 5% of the relevant total revenue and AED 5,000,000. Certain revenue, including permanent establishment and real estate revenue, is excluded from both numerator and denominator under Decision 100; the ratio is therefore not tested on unadjusted gross turnover. Within the de minimis limit, other income covered by the regime may become qualifying, while categories expressly taxed at 9% remain separate. Failure to meet a condition generally results in loss of status from the start of the relevant period and for the following four periods. [S18][S19]

26. For periods beginning on or after 1 January 2026, a QFZP distributing goods or materials in or from a Designated Zone must obtain an agreed-upon procedures report under ISRS 4400 from an authorised independent auditor. The report documents, in particular, customers' reseller status and the passage through a Designated Zone of goods imported by the QFZP. It must be submitted within thirty days after the Corporate Tax return deadline, unless the FTA specifies another date. Its absence jeopardises the conditions for the Qualifying Activity; the ordinary annual audit of the accounts does not replace it. [S20]

Small Business Relief

27. Small Business Relief is an election for each period by a resident taxpayer whose revenue for that period and each relevant previous period does not exceed AED 3,000,000. QFZPs and constituent companies of multinational groups defined by Decision 44 of 2020 are excluded. Decision 131 of 2026 extended the regime to periods ending no later than 31 December 2029. Artificial fragmentation of a business does not allow the threshold to be multiplied. [S21][S22]

28. The election treats the taxpayer as having no taxable income for the period, but registration, filing and evidence of eligibility remain required. Losses and net interest from the elected period cannot be carried forward. Eligible balances brought forward from earlier periods are preserved for a subsequent period without an election, subject to their ordinary conditions. The election may therefore benefit a profitable business and be less advantageous for a business incurring losses it wishes to preserve. It does not provide relief from VAT. [S21][S23]

5. DMTT: multinational groups

29. DMTT applies for financial years beginning on or after 1 January 2025 to UAE entities of multinational groups whose consolidated revenue reaches at least €750 million in at least two of the four preceding financial years. This threshold relates to a twelve-month financial year and is adjusted proportionately for each reference year of a different duration. Government entities, international organisations, non-profit organisations, pension funds and certain funds or real estate vehicles and owned entities are excluded subject to the statutory conditions. Investment Entities located in the UAE also have a specific exclusion. [S06][S24]

30. The calculation compares adjusted covered taxes with income determined under the regime, generally at jurisdictional level, and then takes account of substance-based exclusions, transitional rules and applicable simplification regimes. It is therefore incorrect to calculate a six-percentage-point surtax systematically on ordinary taxable income. Retaining a 0% QFZP rate for Corporate Tax does not mean there is no DMTT. The MoF states that the UAE has not implemented the Income Inclusion Rule at this stage. [S06][S24]

31. DMTT registration follows a separate timetable: seven months after the end of the first financial year within scope, with a transitional deadline of 30 November 2026 for years ending before 30 April 2026. The Top-up Tax return is generally due fifteen months after year-end, or eighteen months for the financial year corresponding to the first transition year specified in the legislation. A Pillar 2 information return and notifications may also be required. Decision 133 of 2026 provides, in particular, for filing by a designated entity and relief from local filing where qualifying international exchange makes the return filed abroad available; it is not a general exemption from the DMTT return. [S24][S25][S26]

6. VAT, consumption and real estate

32. VAT at the standard rate of 5% applies to taxable transactions under their place-of-supply rules. For a resident business, registration is mandatory where taxable supplies and imports exceed AED 375,000 over the preceding twelve months or are expected to exceed that threshold within thirty days. Voluntary registration is available above AED 187,500 based on eligible transactions or expenditure. A non-resident making a taxable supply may have to register without a threshold where no other person is required to account for the tax. [S05][S27]

33. Zero-rating generally allows input VAT recovery, unlike exemption, subject to deduction and apportionment rules. Exports are not automatically zero-rated: place-of-supply and evidence requirements must be met. Certain international transport, healthcare or educational goods and services, and transactions in investment precious metals are zero-rated subject to conditions. Financial services specified by the rules, certain residential property, bare land and local passenger transport are exempt. [S28]

34. For real estate, the first supply of a residential building within three years of completion may be zero-rated; subsequent residential supplies are generally exempt. Commercial property is generally taxable at 5%. Mixed use, hotels, serviced residences and land cannot be classified by their commercial name alone. VAT and property registration fees may apply to the same transaction. [S28][S29]

35. Designated Zones have specific rules for certain movements of goods, subject in particular to the prescribed customs controls. Those rules do not place all services supplied in the zone outside the VAT territory. A free zone Corporate Tax analysis is therefore not a VAT analysis. Goods may also be subject to customs duties and excise taxes depending on their nature; consumption taxes are not limited to VAT. [S28][S30]

36. The VAT consolidation published in September 2026 includes Decision 149 of 2026, which generally takes effect on 1 October 2026, with certain apportionment rules deferred. As at 20 September, its new provisions must not be presented as already applicable. The principles described above do not prejudge the new deduction rules or the treatment of a transaction occurring after that change. [S28]

7. Wealth, inheritances and local charges

37. Official Dubai Economy and Tourism documentation states that there is no inheritance tax in the UAE. That absence does not remove procedural and transfer fees, civil succession rules or taxing rights retained by another country. A will, foundation or holding company alters ownership and succession issues; none of these alone ensures international tax neutrality. [S31][S32]

38. The EY personal tax guide of March 2026 states that the UAE has no net wealth tax or general gift duties. This secondary information is dated: the present research did not obtain a current primary source expressly confirming both absences throughout the territory. It must therefore not be turned into a guaranteed "wealth and gifts: 0%" entry in a rate table. The local property charges below and foreign rules still require examination. (source S33; see bibliography)

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Table sources: [S34][S35][S36].

39. Dubai's tariffs do not extend to Abu Dhabi, Sharjah, Ajman, Ras Al Khaimah, Fujairah or Umm Al Quwain. Transfer fees, municipal charges related to occupation, jointly owned property charges and tourism taxes must also be distinguished. This factsheet documents the transactions above; it does not establish a comprehensive tariff for all seven emirates or special registers. For a particular acquisition or gift, a quotation from the competent registry and classification of the property remain necessary. [S34][S35][S36][S37]

8. Social security and employment costs

40. Affiliation depends on nationality, the employer, the emirate and the insured person's history. Under the federal GPSSA regime in Law 57 of 2023, the UAE national employee concerned pays 11% of the contribution salary and the employer 15%. For certain private-sector employees whose contribution salary is below AED 20,000, the State bears 2.5 percentage points of the employer's share. In the private sector, the contribution base ranges from AED 3,000 to AED 70,000 per month. [S38]

41. Insured persons remaining subject to Law 7 of 1999 retain their regime, including 5% payable by the employee and, in the private sector, 12.5% payable by the employer, supplemented by 2.5% from the State. The applicable regime cannot be inferred solely from the date of the current contract. GPSSA excludes employment covered by Abu Dhabi's local regimes and Sharjah's public-sector regime from its scope. These rates must therefore not be applied to every UAE national employee without identifying the relevant pension authority. [S39][S40]

42. Nationals of other GCC states fall under the mechanism extending the protection of their home country. Expatriates from outside the GCC do not contribute to the UAE pension scheme for nationals; they may instead be covered by end-of-service gratuity, a substitute savings scheme and applicable compulsory insurance. DIFC and ADGM require examination of their own employment law. [S41][S53][S54]

43. Under the ordinary federal regime for a full-time foreign employee, after at least one year of continuous service, end-of-service gratuity is calculated at twenty-one days of basic wage per year for the first five years, then thirty days for each subsequent year; fractions of a year and unpaid absences follow the statutory rules, with a cap of two years' wages. This employer cost is not monthly income tax withholding. [S42]

44. Unemployment insurance requires a separate contribution from employees within its scope. The basic premium is capped at AED 5 per month for a basic salary up to AED 16,000 and AED 10 above that level, with VAT. Excluded categories include investors who wholly own and personally manage their business, domestic workers, temporary workers, minors under eighteen and certain retirees. Health insurance and any local schemes apply additionally according to the circumstances; these amounts are not an overall social charges rate. [S43][S56]

9. The France–UAE treaty and international limitations

45. The treaty of 19 July 1989, amended in particular by the 1993 protocol and the Multilateral Convention, covers the specified taxes on income, wealth and inheritances. For the UAE, article 4 refers to a person domiciled or established there or having its place of management there; a nationality condition from another treaty must not be imported into it. For an individual who is dual resident, the successive criteria are permanent home, centre of vital interests, habitual abode, nationality and then agreement between the authorities. [S32]

46. The reservation in article 19, paragraph 2, must be examined separately. It preserves the possibility of French taxation of the income of a person resident or established in the UAE who remains tax domiciled in France under French domestic law, as well as in the company-control situation it specifies. It then provides credit for UAE tax and excludes individual UAE citizens from its scope. A UAE certificate or the application of a tie-breaker criterion alone therefore does not justify a promise of French exemption. The treaty permits a taxing right; it does not remove the need to identify its basis in domestic law. [S32]

47. For dividends, interest and royalties meeting articles 8 to 10, the treaty principle is exclusive taxation in the recipient's state of residence, subject in particular to beneficial ownership for dividends, interest and royalties, rules connecting income to a permanent establishment or fixed base, special relationships and the relevant anti-abuse clauses. Property income and gains follow their own articles. For a French resident, the credit under article 19, paragraph 1, varies with the income category and circumstances: it does not always equal the French tax. [S32]

48. Article 17 allocates inheritance taxation of immovable property exclusively to the state where it is situated, assets connected with an activity through a permanent establishment or fixed base to that state, and other movable assets, including securities and deposits, to the deceased's state of residence. That allocation does not extend to gifts by analogy. Article 16 A on wealth and its specific conditions likewise do not justify asserting a general IFI exemption for a UAE resident. The tax, asset, ownership structure and residence must be identified before the provision is applied. [S32]

49. Treaty benefits are subject to anti-abuse clauses, including the principal purpose test introduced by the Multilateral Convention. An application difficulty may justify the mutual agreement procedure under article 21, which is separate from domestic remedies and their deadlines. This factsheet reaches no conclusion on an individual situation involving departure from France, exit tax, a controlled foreign company or a transfer to French beneficiaries. [S32]

10. Compliance, deadlines and remedies

Current timetable

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Sources: [S01][S23][S27][S44][S45].

50. Financial statements must be audited for taxpayers outside a tax group with revenue exceeding AED 50,000,000 and for QFZPs. For a non-resident, only revenue from its permanent establishments and/or taxable nexuses in the UAE counts towards that threshold. For periods beginning on or after 1 January 2025, tax groups must maintain specific audited financial statements, without treating the former threshold as a general exemption. Requirements under company law or a free zone authority may apply in addition to the tax obligation. [S46]

51. FTA Decision 15 of 2026, effective since 15 September, updates exemption applications for certain categories of persons. The ordinary deadline concerned is ninety business days after the end of the period in which the conditions are met, with targeted transitional rules, including 31 October or 31 December 2026 depending on the category. These dates are not general extensions of Corporate Tax filing deadlines. [S07]

52. Electronic invoicing must be distinguished from filing tax returns. For persons within scope reaching AED 50,000,000 in revenue, Decision 66 of 2026 sets 30 October 2026 as the deadline to appoint an accredited service provider and 1 January 2027 as the implementation date. Below that threshold, the scheduled dates are 31 March 2027 and 1 July 2027; for government entities, they are 31 March and 1 October 2027. B2C transactions and persons conducting exclusively B2C transactions are excluded at this stage by Decision 244. The pilot launch on 1 July 2026 does not mean that all businesses had a general obligation from that date. [S47][S48]

Penalties and correction

53. Late Corporate Tax registration incurs an AED 10,000 penalty, subject to the waiver initiative where the first relevant tax return or annual declaration is filed within seven months after the first period-end. Late filing incurs AED 500 per month or part of a month for the first twelve months, then AED 1,000. Late payment is subject to a penalty calculated monthly at an annual rate of 14% on the unpaid amount. The absence of tax due does not eliminate a filing penalty. [S49][S50]

54. A return error must be addressed through the applicable correction or voluntary disclosure procedure rather than left for a subsequent audit. VAT and excise penalties have their own schedules and effective dates; the Corporate Tax schedule must not be applied to them automatically. Since 2026, requests for refunds of credit balances are subject, in particular, to the five-year period under article 38 of Decree-Law 28 of 2022 as amended, and the transitional provisions of article 3 of Decree-Law 17 of 2025. The event starting the period depends on the origin of the balance. [S51]

Audit and disputes

55. The ordinary period for a tax audit or assessment is five years after the end of the period, with extensions and exceptions. Tax evasion and failure to register may give rise to a fifteen-year period, each with its own starting point. Notified audits, voluntary disclosures and refunds have specific rules; the ordinary period therefore does not authorise automatic destruction of records. [S51]

56. A reasoned reconsideration request must generally be filed with the FTA within forty business days of notification of its decision. A separate tax assessment review mechanism exists; its coordination with reconsideration must be respected. A response to a simple information request is not necessarily a decision subject to reconsideration. Extensions permitted by the rules must be requested and substantiated. [S51][S52]

57. An objection before the Tax Disputes Resolution Committee is normally brought within forty business days following notification of the reconsideration decision, after payment of the disputed tax. Court proceedings are also generally subject to a forty-business-day deadline and admissibility conditions, including full payment of the tax and payment or a bank guarantee covering at least 50% of the penalties. Decisions concerning total tax and penalties not exceeding AED 100,000 are subject to the finality rule in the legislation. These rules cannot therefore be reduced to "forty days to challenge any response". [S51]

11. Illustrative cases

58. An ordinary profitable company. A company has taxable income of AED 600,000 after all adjustments, excluding SBR, QFZP status, DMTT and tax credits. The tax is (600,000 − 375,000) × 9% = AED 20,250. The calculation would not be valid if AED 600,000 were merely its turnover. [S01][S03]

59. An employee with an independent business. An employee receives AED 700,000 in wages and earns AED 900,000 in independent business turnover. Assuming the remuneration is indeed wages excluded by law, those two amounts are not combined for the business threshold: business receipts remain below AED 1,000,000. The business's VAT position must nevertheless be examined separately; its mandatory registration threshold is much lower. [S02][S27]

60. A small company. A resident company that is not a QFZP and is outside an excluded multinational group earns AED 2,500,000 in revenue in 2026 and has not exceeded AED 3,000,000 in any relevant previous period. It may elect for SBR if the other conditions are met. A loss in that elected period will not create a loss carry-forward; the choice must therefore follow examination of its results and balances brought forward. [S21][S22]

61. A free zone and de minimis. Assume AED 10,000,000 in revenue, all included in the ratio calculation, of which AED 400,000 is non-qualifying, with no special-category income and all other conditions met. The lower threshold is AED 500,000: the de minimis requirement is satisfied. With AED 600,000 in non-qualifying revenue, it is exceeded; applying 9% only to that AED 600,000 is not sufficient to retain QFZP status automatically. [S18][S19]

62. Buying property in Dubai. For an ordinary sale of AED 2,000,000 subject to the 4% tariff, the proportional DLD fees alone are AED 80,000. Additional fees must be added and VAT examined separately according to the property's residential or commercial classification. This result cannot be applied to a gift or to property in Abu Dhabi. [S29][S34]

63. A calendar financial year. An ordinary company with a year-end of 31 December 2025 normally files and pays its Corporate Tax by 30 September 2026. A taxpayer within DMTT must additionally follow its DMTT timetable. Late registration does not shift the year-end or, by itself, the filing deadline. [S01][S25][S44]

12. Scope of the factsheet and matters to establish for a specific case

64. This factsheet covers the main federal rules, the free zone regime, individuals, groups, consumption, compliance and the French treaty interface. It is not a tariff for every licence, municipality, zone or property register. Regulated funds, natural resources, foreign banks, insurance, complex reorganisations, family foundations and Pillar 2 calculations require their own implementing rules and data. No case law is invoked to extend the statutory outcomes described; the absence of a cited judgment does not mean there are no disputes.

65. The reservations are specific: the general absence of wealth tax and gift duties has not been confirmed by a current primary source; property tariffs are not extrapolated beyond the expressly documented transactions; future VAT measures are distinguished from the law applicable on 20 September. The choice of a regime remains subject to the taxpayer's identity, tax period, activities, group relationships and evidence that its conditions are met.

Direct sources

The references below were consulted on 20 September 2026. Older explanatory guides are read alongside the identified amending provisions; their online availability does not by itself establish that they are current.

• S01: Federal Decree-Law 47 of 2022, Corporate Tax. 2022, version issued in 2024.

• S02: Cabinet Decision 49 of 2023, individuals. 2023.

• S03: FTA, Corporate Tax General Guide CTGGCT1. 2023-09.

• S04: FTA, Basis of Taxation: Non-residents. Official page consulted in 2026.

• S05: MoF, Value Added Tax. Official page consulted in 2026.

• S06: MoF, Top-up Tax. Official page consulted in 2026.

• S07: FTA Decision 15 of 2026, Corporate Tax exemption. 2026-09-08, effective 2026-09-15.

• S08: FTA, Tax Resident and Tax Residency Certificate, TPGTR1. 2024-10.

• S09: Cabinet Decision 35 of 2025, non-resident nexus. 2025.

• S10: FTA, Determination of Taxable Income. 2024-07.

• S11: Ministerial Decision 173 of 2025, properties measured at fair value. 2025-06-23.

• S12: Ministerial Decision 302 of 2024, participation exemption. 2024, periods beginning on or after 2025-01-01.

• S13: FTA, Corporate Tax General Guide, Tax Losses chapter. 2023-09.

• S14: FTA, Interest Deduction Limitation Rules. 2025.

• S15: FTA, Tax Groups. 2024-01.

Supplementary source: official text.

• S16: FTA, Transfer Pricing Guide. 2023-10.

• S17: FTA, CTP011, downward transfer pricing adjustments. 2026-07.

• S18: Cabinet Decision 100 of 2023, Qualifying Income. 2023.

• S19: Ministerial Decision 229 of 2025, QFZP activities. 2025-08-28.

• S20: FTA Decision 6 of 2026, QFZP compliance. 2026-06-02, periods beginning on or after 2026-01-01.

• S21: Ministerial Decision 73 of 2023, Small Business Relief. 2023.

• S22: Ministerial Decision 131 of 2026, SBR extension. 2026-07-29.

• S23: FTA, simplified Small Business Relief return. 2026-08-03.

• S24: Cabinet Decision 142 of 2024, Top-up Tax. 2024, effective for financial years beginning on or after 2025-01-01.

• S25: FTA Decision 12 of 2026, DMTT deadlines. 2026-07-16.

• S26: Ministerial Decision 133 of 2026, Pillar Two information. 2026-08-03.

• S27: FTA, VAT Registration. Official page consulted in 2026.

• S28: Cabinet Decision 52 of 2017, VAT Executive Regulation consolidated in September 2026. 2017, September 2026 consolidation.

• S29: FTA, Real Estate VAT Guide VATGRE1. 2021-04.

• S30: UAE Government, Taxation. Official page consulted in 2026.

Supplementary source: official text. Supplementary source: official text.

• S31: Dubai Economy and Tourism, Family Businesses in Dubai. 2025.

• S32: DGFiP, France–UAE treaty consolidated with the Multilateral Convention. 1989 treaty, 1993 protocol, multilateral consolidation.

• S33: EY, Worldwide Personal Tax and Immigration Guide 2025-26, UAE, 2026-03, printed pages 1592-1593. Local document, secondary source; reservation expressly retained in paragraph 38.

• S34: Dubai Land Department, Property Sale Registration. Official page consulted in 2026.

• S35: Dubai Land Department, fee schedule. Published official tariff.

• S36: ADREC, Developer Journey. Official page consulted in 2026.

Supplementary source: official text.

• S37: DEWA, Value Added Tax. Official page consulted in 2026.

• S38: GPSSA, contribution payment. 2025-02-23.

• S39: GPSSA, Frequently Asked Questions. Official page consulted in 2026.

• S40: GPSSA, Who is eligible. Official page consulted in 2026.

• S41: UAE Government, expatriate pensions. Official page consulted in 2026.

• S42: Decree-Law 33 of 2021, employment relations and amendments. 2021, official amended version.

• S43: MOHRE, Decision 604 of 2022, unemployment insurance. 2022.

Supplementary source: official text.

• S44: FTA Decision 3 of 2024, Corporate Tax registration. 2024, effective 2024-03-01.

• S45: FTA, VAT Topics. Official page consulted in 2026.

• S46: Ministerial Decision 84 of 2025, audited financial statements. 2025, periods beginning on or after 2025-01-01.

• S47: Ministerial Decision 244 of 2025, electronic invoicing. 2025.

• S48: Ministerial Resolution 66 of 2026, electronic invoicing. 2026-05.

• S49: Cabinet Decision 75 of 2023 and amendments, Corporate Tax penalties. 2023, official amended version.

• S50: FTA, CTP006, registration penalty waiver. 2025-07.

• S51: Decree-Law 28 of 2022, tax procedures, consolidated in December 2025. 2022, amendments under Decree-Law 17 of 2025 applicable in 2026.

• S52: FTA, Reconsideration Request. 2026-08-19.

• S53: DIFC, Employment Law 2 of 2019, consolidated version 5 of July 2025. July 2025 consolidation.

• S54: ADGM, Employment Affairs Office. 2024 regulations, effective 2025-04-01.

• S55: Ministerial Decision 301 of 2024, tax groups. 2024.

• S56: Federal Decree-Law 13 of 2022, unemployment insurance. 2022.