Tax Rights
Corporate tax, VAT, excise tax, and taxpayer rights under UAE federal tax legislation administered by the Federal Tax Authority (FTA).
Corporate Tax Obligations
The UAE introduced a federal corporate income tax starting June 1, 2023:Tax rate: The standard rate is 9% on taxable income exceeding AED 375,000. Income below this threshold is taxed at 0%.Who pays:...
VAT Registration & Compliance
The UAE charges Value Added Tax (VAT) at 5% on most goods and services:Mandatory registration: If your taxable supplies exceed AED 375,000 in 12 months, you must register for VAT.Voluntary registratio...
Tax Residency Certificates
A Tax Residency Certificate (TRC) confirms that a person or company is a tax resident of the UAE. This is important for avoiding double taxation:What it does: A TRC lets you claim tax treaty benefits...
Tax Audit Rights & Procedures
The Federal Tax Authority (FTA) can audit your tax records. You have rights during this process:Notice: The FTA must give you at least 5 business days' notice before conducting a tax audit (except in...
Tax Refund Claims
In some situations, you can claim back VAT or other taxes you have paid:Business VAT refunds: If your input VAT (paid on purchases) exceeds your output VAT (collected on sales), you can claim a refund...
Excise Tax Obligations
The UAE imposes excise tax on specific goods considered harmful to health or the environment:Tobacco products: Taxed at 100% of the retail price.E-cigarettes and vaping liquids: Taxed at 100%.Energy d...
Transfer Pricing Rules
Transfer pricing rules ensure that transactions between related companies are priced fairly:Arm's length principle: Transactions between related parties (parent-subsidiary, companies under the same ow...
Tax Dispute Resolution & Appeals
If you disagree with a tax assessment or penalty from the FTA, you have the right to challenge it:Step 1 — Reconsideration: File a reconsideration request with the FTA within 40 business days of the a...