Tax Credit Notes in the UAE
A UAE tax credit note reduces VAT after a cancelled sale, a return, a price cut or an error. When to issue one, its seven fields, and credit note vs new invoice.
Who Is Exempt from UAE Corporate Tax?
Only nine categories of exempt person sit outside UAE corporate tax under Article 4. Free zones, small businesses and relief claimants are not among them.
VAT Deregistration in the UAE
When and how to deregister for VAT in the UAE: mandatory vs voluntary, the AED 187,500 threshold, the 20-business-day deadline, and the late penalty.
Zero-Rated vs Exempt Supplies in the UAE
Zero-rated and exempt supplies both charge no VAT - but only zero-rated lets you recover input tax. The difference, the Article 45 and 46 lists, explained.
What a UAE Tax Invoice Must Include
A UAE tax invoice must carry twelve mandatory fields under Article 59 - or your customer can be denied the VAT they reclaim. Full vs simplified, explained.
Corporate Tax for Individuals in the UAE
Individuals pay UAE corporate tax only on business turnover above AED 1 million a year. Salary, personal investments and rental income are carved out.
The UAE 15% Top-Up Tax (DMTT), Explained
The UAE Domestic Minimum Top-up Tax puts a 15% floor under the profits of large multinational groups from 2025 - even free-zone companies on a 0% rate.
The UAE Participation Exemption Explained
The UAE participation exemption makes dividends and capital gains from a qualifying shareholding tax-free - a 5% stake or AED 4 million of cost, held 12 months, in a company taxed at 9% or more. Domestic dividends are exempt unconditionally under Article 22; foreign dividends and all capital gains go through the Article 23 test.
VAT on Real Estate in the UAE: The 2026 Rules
What VAT applies to UAE property depends on the type and the supply: the first sale of a new home is zero-rated, later home sales and rentals are exempt, commercial property is 5%, and bare land is exempt. The rate is only half the story - whether you can reclaim input VAT is the half that costs landlords money.
The UAE Interest Deduction Limitation Rule
The UAE caps net interest deductions at the higher of AED 12 million or 30% of adjusted EBITDA, with a 10-year carry-forward for the excess - but most businesses sit under the de minimis and are not caught at all. Plus the Article 31 rule that can disallow related-party loan interest outright.
Audited Financial Statements for UAE Corporate Tax
Under Ministerial Decision 84 of 2025, audited financial statements are mandatory for any business over AED 50 million, every Qualifying Free Zone Person, and now every tax group - and the audit has to be done before you can file your 30 September Corporate Tax return.
Corporate Tax Deregistration in the UAE: 2026 Rules
Closing a UAE company means deregistering with the FTA within three months of cessation. The clearance chain, the final return, the stacked CT and VAT penalties, and the dormancy trap that keeps costing money after trading stops.