Corporate Tax & VAT
Corporate tax and VAT registration in the UAE, done on time.
Corporate tax at 9% and VAT at 5% come with registration duties, filing deadlines, and meaningful penalties. Emirax registers you correctly, files on time, and keeps the FTA a non-event.
Tax is now part of doing business in the UAE
For decades the UAE was effectively tax-free. That era is over. Corporate tax and VAT are now permanent obligations with hard deadlines and penalties that start at AED 10,000, and registration is mandatory even when the tax you owe is zero.
Most fines are not for owing money; they are for missing a registration or a filing date nobody was tracking. That is the failure we exist to prevent.
We register you correctly, calendar every deadline, and prepare returns your accountant or the FTA can rely on, so tax stays a routine task, never a crisis.
9%
Corporate Tax
UAE corporate tax applies to financial years starting on or after 1 June 2023. Profits up to AED 375,000 are taxed at 0%; profits above that at 9%.
Who must register: every UAE-incorporated company, including free zone entities, regardless of profit level.
Deadlines: registration deadlines are set by the FTA based on your license issue date, and returns are due within nine months of your financial year-end.
Penalties: AED 10,000 for late registration; further fixed and percentage-based penalties for late returns and unpaid tax.
5%
Value Added Tax
VAT at 5% applies to most goods and services supplied in the UAE, with zero-rated and exempt categories for exports, certain real estate, and financial services.
Who must register: businesses whose taxable supplies exceed AED 375,000 in the last 12 months. Voluntary registration opens at AED 187,500.
Deadlines: returns are typically filed quarterly, due 28 days after each tax period ends.
Penalties: AED 10,000 for late registration, AED 1,000 for a first late return (AED 2,000 on repetition), and percentage penalties on late payment.
Emirax tax packages
Scoped to your business, priced in AED, agreed before work starts.
Corporate Tax Registration
- FTA portal registration and TRN issuance
- Entity classification and free zone qualifying-income review
- Registration deadline tracking
Corporate Tax Filing
- Annual return preparation and submission
- Taxable income computation and adjustments
- Small business relief assessment
VAT Registration & Returns
- TRN registration or deregistration
- Quarterly VAT return preparation and filing
- Input VAT recovery review
Tax Health Check
- Review of contracts, invoices, and records
- Exposure and penalty-risk assessment
- Corrective action plan with deadlines
Get the Corporate Tax & VAT Deadline Planner
- Who must register (even at 0% profit)
- The 9% and 5% rules in plain English
- Deadlines mapped to your license date
- A simple compliance calendar for the year
Tax & VAT FAQ
Every company incorporated in the UAE, mainland or free zone, must register with the FTA, even if its profits fall under the AED 375,000 threshold taxed at 0%. Registration is a separate obligation from paying tax.
Unsure where you stand with the FTA?
Book a tax health check. We will review your registrations, returns, and records, and give you a clear picture of exposure, before a penalty does.