Ask anything about UAE tax

0% on taxable income up to AED 375,000 and 9% above it. Qualifying Free Zone Persons pay 0% on qualifying income and 9% on the rest — with no 375K band. Read more

It applies to financial years starting on or after 1 June 2023, under Federal Decree-Law No. 47 of 2022. Read more

UAE companies (mainland and free zone), and individuals whose licensed business turnover exceeds AED 1M a year. Salaries, personal investments and personal real estate income are out of scope. Read more

Only if annual turnover from licensed business activity exceeds AED 1,000,000. Below that — or for employment income — there is no corporate tax and, above AED 1M turnover, registration is due by 31 March of the following year. Read more

No. There is no personal income tax on salaries in the UAE. Corporate tax only touches business income. Read more

Start from accounting net profit, then adjust: exempt dividends out, non-deductible items (e.g. 50% of entertainment, fines) back in, interest capped at 30% of EBITDA for larger businesses. For most SMEs, accounting profit is a close proxy — use the calculator. Read more

Yes — tax losses carry forward indefinitely and can offset up to 75% of taxable income in any later year, provided ownership continuity conditions are met. Read more

Domestic dividends and qualifying foreign participation dividends (≥5% holding, subject to conditions) are exempt from corporate tax. Read more

Yes — a UAE parent holding at least 95% of share capital and voting rights of subsidiaries can apply to form a tax group and file as one taxable person. Read more

Financial statements and supporting records for 7 years after the end of the tax period. Larger businesses may also need transfer pricing documentation. Read more

Every taxable person must register with the FTA on EmaraTax — even if expected tax is zero. Registering late costs AED 10,000. New companies should register within their first months of incorporation. Read more

Within 9 months of your financial year end — a December year-end means 30 September the following year. Use the deadline finder for your exact date. Read more

Yes — filing is mandatory for every registered taxable person regardless of profit, including under Small Business Relief. Read more

Realistic first-year totals (license + 1 visa + basics): RAKEZ ~AED 16,000-18,000, IFZA ~AED 30,000-38,000, DMCC ~AED 35,000+. The advertised 'from AED 5,750' prices rarely include a visa or office. See the full cost comparison. Read more

Establishment card (~AED 2,000-3,000), medical + Emirates ID per visa (~AED 700-1,200), sometimes a security deposit, business bank minimum balance (AED 10,000-50,000), and possibly annual audit fees. Read more

It depends on your customers, not just price. Free zone can reach 0% tax on qualifying income but is generally restricted to international/free-zone trade. Mainland can trade anywhere in the UAE but pays 9% on all profit with no 0% option. Read more

Free, via the MOHRE app/eServices (Services for Employees > Labour Complaint), call centre 800-60, WhatsApp 600590000, or a Tasheel centre. File within 30 days of the issue, no later than 1 year. MOHRE aims to resolve within 14 working days. Read more

Submit a Reconsideration Request on EmaraTax within 40 business days of notification, in Arabic, with documents. FTA responds within 40 business days. If rejected, escalate to the Tax Disputes Resolution Committee within 40 business days. Read more

Via the Rental Dispute Centre (RDC), part of Dubai Land Department — rdc.gov.ae or the Dubai REST app. Most cases go through conciliation before a formal committee hearing. Read more

GDRFA (Dubai) or ICP (federal/other emirates) — both have online status-check services. See the government services directory for direct links. Read more

Paste it into the free Contract Analyzer — it screens for probation length, notice period, non-compete duration, gratuity and governing-law clauses against UAE Labour Law thresholds, entirely in your browser. Read more

The Domestic Minimum Top-up Tax (Pillar Two): since January 2025, multinational groups with global revenue over €750M pay an effective 15% in the UAE. SMEs are unaffected — the 0%/9% bands still apply to you. Read more

UAE: 0%/9% for everyone. Saudi: 20% income tax on the foreign-owned share plus 2.5% zakat on the Saudi/GCC share. The UAE remains the lowest broad-based regime in the GCC — see the full comparison. Read more

The FTA's online portal where all registration, returns, payments and penalty matters are handled — for both VAT and corporate tax. Read more

Not legally — you can self-file on EmaraTax. But free-zone qualification, elections and penalty reconsideration are where a licensed agent typically saves more than the fee. Read more

Every UAE company must register its beneficial owners (natural persons owning ≥25% or exercising control) with the FTA under Cabinet Resolution 58/2020. Deadline was end of 2023 for existing companies; new companies register within 30 days. Non-compliance: up to AED 100,000 fine. See the UBO guide. Read more

You need a DPO if you systematically monitor individuals (CCTV, web tracking) or process large volumes of sensitive personal data (health, biometrics, race). Small businesses collecting basic contact info don't typically need one. See PDPL compliance. Read more

Designated non-financial businesses (DNFBPs): lawyers, accountants, real estate agents, precious metals dealers, trust/company service providers. You must know your customers (KYC), verify identity, and report suspicious transactions to the FIU. See the AML compliance guide. Read more

An election letting resident businesses with revenue ≤ AED 3M (in the current and all previous periods) be treated as having no taxable income — so zero tax. Extended by Ministerial Decision No. 131 of 2026: it now runs for tax periods ending on or before 31 December 2029. Read more

Tick the election on your corporate tax return. It is not automatic — you still register and file. Note: you can't carry forward losses from a relieved period. Read more

You lose Small Business Relief eligibility permanently — the test covers all previous periods too. If Q4 invoices would tip you over, understand the tax cost before issuing them. Read more

Only on non-qualifying income. A Qualifying Free Zone Person keeps 0% on qualifying income but must meet all conditions: substance, audited accounts, qualifying activities, de minimis, transfer pricing. Check yours with the 60-second QFZP quiz. Read more

Income from transactions with other free zone persons, plus listed qualifying activities (manufacturing, logistics, fund management, HQ/treasury services, designated-zone distribution and others) even with mainland clients. Consultancy to mainland clients generally is NOT qualifying. Read more

Non-qualifying revenue is tolerated up to the lower of AED 5M or 5% of total revenue. Breach it and the entire year's income is taxed at 9% — and QFZP status is lost for five years. Read more

Yes — audited financial statements are mandatory for QFZP status regardless of size. Unaudited accounts alone disqualify you from the 0% rate. Read more

Not automatically. DMCC companies keep 0% only as Qualifying Free Zone Persons — commodities traders dealing with free-zone/foreign counterparties often qualify; consultancies serving mainland clients usually don't. See the DMCC guide. Read more

JAFZA is a designated zone, so distribution of goods from it can be a qualifying activity — alongside manufacturing and logistics. With real substance, JAFZA companies are among the best-placed QFZPs. See the JAFZA guide. Read more

AED 10,000, fixed — even if you owe zero tax. (A waiver programme ran until mid-2026 for those who filed their first return within 7 months of period end; that window has closed for December year-ends.) Read more

AED 500 per month for the first 12 months, then AED 1,000 per month — plus 14% per annum on any unpaid tax. Model it in the penalty calculator. Read more

14% per annum, applied monthly, on the unsettled amount from the day after the deadline — on top of any filing penalties. Read more

5% standard rate since 2018, with zero-rated categories (exports, international transport, first supply of residential property) and exempt categories (local passenger transport, bare land, certain financial services). Read more

Mandatory once taxable supplies exceed AED 375,000 in the past 12 months (or expected in the next 30 days). Voluntary registration opens at AED 187,500. Read more

Usually quarterly (monthly for larger businesses), due within 28 days of the period end via EmaraTax. Read more

Both charge no VAT to the customer, but zero-rated suppliers can recover input VAT on their costs; exempt suppliers cannot. Read more

Add 5% to a net price, or divide a gross price by 1.05 to extract the net. The VAT calculator does both directions. Read more

Phased by revenue: AED 50M+ businesses appoint an accredited provider by 30 October 2026 and go live 1 January 2027; everyone else by 31 March 2027 with go-live 1 July 2027. Check your dates in the deadline checker. Read more

Yes — the mandate covers B2B and B2G invoices for persons doing business in the UAE regardless of VAT registration, with limited exclusions. Read more

21 days of basic salary per year for the first five years, 30 days per year after — daily wage = basic × 12 ÷ 365 — capped at 24 months of basic salary. Try the gratuity calculator. Read more

Yes — since the 2022 Labour Law, resignation no longer reduces gratuity. Anyone completing at least one year of service gets the full entitlement. Read more

Basic salary only — housing, transport and other allowances are excluded. The same applies to leave encashment. Read more

Gratuity + unused annual leave encashment (basic ÷ 30 per day, up to two years' accrual) + any unpaid salary days + notice pay where applicable — all payable within 14 days of the end date. Use the final settlement calculator. Read more

Within 14 days of your last working day, under the UAE Labour Law. Read more

No — DIFC replaced gratuity with the DEWS workplace savings plan, where employers contribute monthly (5.83–8.33% of basic). Other free zones largely follow the federal gratuity rules. Read more

2.5% of zakatable wealth (cash, gold/silver, trade goods, receivables minus short-term debts) held for one lunar year, if it exceeds the nisab — 85g of gold. The zakat calculator handles the maths. Read more

The minimum wealth threshold for zakat: 85 grams of gold (or 595g of silver). Below it, no zakat is due. It moves with the gold price — the calculator computes it live from the price you enter. Read more

Zakat is a religious obligation, not a state tax, in the UAE — unlike Saudi Arabia where zakat is collected on Saudi/GCC shareholding. The UAE has government-endorsed zakat funds for voluntary payment. Read more

A mandatory scheme for most private-sector and free-zone employees since 2023. AED 5/month (basic salary ≤ AED 16,000) or AED 10/month (above), paying up to 60% of basic salary for 3 months if you're involuntarily terminated after 12 continuous months of premiums. Read more

Yes, in Dubai and Abu Dhabi — employers must provide health insurance, enforced at visa renewal. Rules vary slightly by emirate and free zone. Read more

A long-term UAE residence visa (5 or 10 years) for qualifying investors, skilled professionals and high earners, not tied to a single employer — and it comes with a much longer 180-day job-loss grace period. Read more

Standard grace period is 30-60 days after visa cancellation. Golden Visa holders and top MOHRE skill-level categories get 180 days. Read more

A programme requiring private companies above a headcount threshold to employ a minimum, rising percentage of UAE nationals, with penalties for missing quotas. It's an employer obligation, not an individual one. Read more

No — domestic workers (maids, drivers, nannies) are covered by a separate law, Federal Law No. 9 of 2022, administered through Tadbeer centres, with different contract and end-of-service rules. Read more

A 5 or 10-year residence visa for investors, entrepreneurs, skilled professionals and high earners — independent of a single employer and allows sponsoring family members. Fees range AED 500–5,050 + processing. See the Golden Visa guide. Read more

Real estate: AED 750,000 (5-year visa). Business: AED 500,000 (10-year visa, lower in priority sectors). Timeline: 3–6 months. See full eligibility. Read more

No single-employer tie, 180-day job-loss grace period (vs 30–60 days standard), can start a business, can sponsor family directly, and valid for 5–10 years vs 2–3 years typical. Read more

Earn minimum AED 4,000/month basic salary (AED 5,000 with UAE ID). Gather passport, marriage certificate, medical fitness, police clearance, and apply via GDRFA (Dubai) or ICP (other emirates). Timeline: 2–4 weeks; fee ~AED 300–500. See the family sponsorship guide. Read more

Earn minimum AED 1,500/month per child (no cap on number). Children up to 21 (or 25 if in full-time university). Documents: birth certificate, passports, school records. Timeline: 2–3 weeks; fee ~AED 100–200 per child. Read more

Yes — earn minimum AED 6,000/month and prove they are financially dependent on you (no separate income). Age typically 60+. Documents include pension slip, proof of support. Timeline: 4–8 weeks (dependency review). See family sponsorship. Read more

You enter a grace period set by your permit category: 180 days for Golden, Green and Blue residence, 90 days for skilled workers in levels 1 to 3 and property owners, 60 days where the permit was issued with a guarantor or host, and 30 days for everyone else. During grace, you can stay, job hunt, and exit without penalty. After grace ends, you must find new employment or leave the UAE. See the visa cancellation guide. Read more

Grace period: 30 to 180 days depending on your permit category. Golden, Green and Blue holders get 180 days; skilled workers in levels 1 to 3 and property owners, 90 days; permits issued with a guarantor or host, 60 days; everyone else, 30 days. Overstaying past that costs AED 50 per day. Read more

A fine of AED 50 per day accumulates from the day after your grace period ends, and it must be settled before you can exit or take a new permit. Exit before your grace period ends to avoid it. Read more

Overtime is paid at 1.25× regular hourly rate on weekdays (Sat–Thu) and 1.5× on Fridays and public holidays. Hourly rate = basic salary ÷ 30 days ÷ 8 hours. You must have at least 8 hours' rest between shifts. Try the overtime calculator. Read more

Yes, but only if you've had at least 8 hours' rest in the prior 24 hours. That minimum rest is a hard legal requirement — your employer cannot skip it, and refusal to work unreasonable overtime (when properly rested) is grounds for discipline. Read more

No fixed weekly cap, but daily limits apply: 4 hours maximum per regular workday and no limit on Fridays/holidays. The 8-hour mandatory rest period between shifts is the main constraint. Read more

File a wage claim at MOHRE within one year of the unpaid hours — by app, WhatsApp 600590000, or a Tasheel centre. MOHRE can order payment plus 10% penalty. Read more

All employees: 30 calendar days per year. Emiratis employed via Nafis: 30 + 2 additional days. Employees are entitled to take it, and any unused leave is paid at the end of employment or carried forward (typically up to 10 days). Read more

Daily rate = basic salary ÷ 30 days. Multiply by the number of unused days. Housing, transport and other allowances are excluded — basic only. Try the annual leave calculator. Read more

No — leave is a legal entitlement. Employers can schedule when you take it, but cannot take it away or skip it entirely. At the end of employment, all accrued unused leave must be paid in cash. Read more

Typically 10 days per year can carry forward to the next year. Any excess is usually forfeited unless your contract specifies otherwise. Some sectors may allow more — check your contract. Read more