Topic guide

UAE Corporate Tax, VAT and Compliance Guides

How the UAE taxes companies and what it expects each year: rates, free-zone rules, returns and penalties, transfer pricing and e-invoicing.

Since June 2023 the UAE has taxed business profits at 9% above AED 375,000, with a 0% rate for Qualifying Free Zone Persons on qualifying income and a temporary Small Business Relief for companies with revenue up to AED 3 million. Large multinational groups also face a 15% domestic minimum top-up tax from 2025. The rules are young, and the compliance calendar is still filling in: returns within nine months of the year end, a 14% annual charge on late payment, transfer pricing disclosure above AED 40 million of related-party transactions, and a national e-invoicing system from 2027.

These guides explain the rules as they stand in 2026 and flag the dates that matter. They are written for owners and finance teams of UAE companies, including the many that are owned or managed from India.

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The core guides

Start hereUAE Corporate Tax Explained: the 9% Rate, the 0% Band, and Who Pays

UAE corporate tax is 0% up to AED 375,000 of taxable income and 9% above it. Who must register, how the 9% is computed and the 15% top-up for large...

Read the guide →Start hereUAE Corporate Tax Return: Due Dates, Late Filing Penalties and the 14% Late Payment Charge

UAE corporate tax return due dates by year end, the late filing and late payment penalties, the late registration waiver and a plan for filing on t...

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All guides

Everything we have published on this topic

UAE ComplianceUAE Transfer Pricing Disclosure Form, Master File and Local File: Thresholds Explained

The UAE transfer pricing thresholds for the disclosure form, master file and local file, which transactions count, and the India-UAE flows the auth...

Read the guide →UAE ComplianceUAE E-Invoicing Mandate: Deadlines and Steps for Indian-Owned Companies

The UAE e-invoicing timeline, who is in scope, the penalties and a six-step readiness plan for UAE companies owned by Indian groups.

Read the guide →UAE Corporate TaxQualifying Free Zone Person: How to Keep the 0% UAE Tax Rate

The five conditions a UAE free-zone company must meet to keep 0% corporate tax, the de minimis limit, and what happens for five years if you fail one.

Read the guide →UAE Company SetupSetting Up a Company in the UAE: Free Zone vs Mainland

Free zone or mainland in the UAE: ownership, where you can trade, corporate tax at 0% or 9%, VAT and banking compared for founders.

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