How Is End-of-Service Gratuity Calculated for Foreign Workers in the UAE?
21 days' wage per year for the first five years, then 30 days per year after that, capped overall at two years' wage.
2026-09-29
Who Is the Beneficial Owner and What Ownership Threshold Triggers Registration in the UAE?
Anyone who owns or controls 25% or more of a legal person's capital is a beneficial owner, and the register must be created within 60 days.
2026-09-29
When Is an Accountant Subject to AML Obligations in the UAE?
An accountant becomes a Designated Non-Financial Business or Profession when handling client real estate deals or fund management.
2026-09-29
What Is the Maximum Term for a Public JSC's Auditor in the UAE?
An audit firm may not audit beyond six consecutive years; the responsible partner rotates after three years, with a two-year gap before reappointment.
2026-09-29
What Are a Company's Accounting Records and Financial Statement Duties in the UAE?
Keep accounting records for at least 5 years and prepare annual statements under international standards; each partner gets a free copy within 10 days.
2026-09-29
How Do You Object to a Federal Tax Authority Decision in the UAE?
A reconsideration request to the FTA within 40 working days, then an objection to the Tax Disputes Resolution Committee, then a court appeal if needed.
2026-09-29
How Does Tax Registration and Obtaining a TRN Work in the UAE?
The application goes to the FTA, which issues a Tax Registration Number; the registrant must report data changes within 20 working days.
2026-09-29
How Long Must Accounting Records Be Kept for Tax Purposes in the UAE?
Five years for taxable persons, seven years for real estate records, plus four extra years if there is a dispute or an unfinished tax audit.
2026-09-29
When Does the UAE Impose Administrative Tax Penalties?
The FTA issues the penalty assessment within five working days, and no administrative penalty may exceed twice the tax amount assessed.
2026-09-29
What Are a Taxpayer's Rights During an FTA Tax Audit in the UAE?
Ten working days' notice, the right to attend the audit and obtain document copies, with exceptions for entry without notice in evasion cases.
2026-09-29
What Is the UAE Top-Up Tax on Multinational Enterprises?
The UAE imposes a top-up tax on large multinational groups to raise their effective tax rate to 15%, under Article (3) and Decision No. (142) of 2024.
2026-09-29
How Are Tax Losses Carried Forward Under UAE Corporate Tax Law?
Article (37) allows a Tax Loss to be carried forward and deducted from future income, capped at 75% of Taxable Income for each period.
2026-09-29
What Is the Tax Period and Tax Return Deadline in the UAE?
The Tax Period is the Financial Year or part of it, and the Tax Return must be filed within 9 months of its end under Articles (57) and (53).
2026-09-29
What Is the Arm's Length Principle in UAE Transfer Pricing?
Article (34) requires related-party transactions to satisfy the arm's length standard, using five expressly listed transfer pricing methods.
2026-09-29
What Is a Tax Group Under UAE Corporate Tax Law?
Article (40) lets a Resident parent company form a Tax Group with subsidiaries in which it owns at least 95%, treating them all as a single Taxable Person.
2026-09-29
Who Is a Qualifying Free Zone Person and What Is Qualifying Income?
A Qualifying Free Zone Person is taxed at 0% only on its Qualifying Income, under Article (18) and Cabinet Decision No. (100) of 2023.
2026-09-29
What Is Small Business Relief Under UAE Corporate Tax?
Article (21) lets a Resident Taxable Person elect to be treated as having no Taxable Income, if revenue stays below a limit set by the Minister.
2026-09-29
Who Is a Taxable Person Under UAE Corporate Tax Law?
Article (11) of the Corporate Tax Law splits the Taxable Person into a Resident and a Non-Resident Person, each taxed on a different scope of income.
2026-09-29
What Is the UAE Corporate Tax Rate and When Does 0% Apply?
Article (3) of the Corporate Tax Law sets two rates, 0% and 9%, with Cabinet Decision No. (116) of 2022 fixing AED 375,000 as the dividing threshold.
2026-09-29
What Are the UAE Excise Tax Rates?
Excise tax applies at 100% on tobacco and energy drinks, and up to AED 1.09 per litre on sweetened drinks under a graduated model.
2026-09-29
What Are the Conditions for VAT Tax Group Registration in the UAE?
Related persons with a fixed establishment in the UAE may register as a single VAT tax group, with joint liability among members.
2026-09-29
What Is the VAT Reverse Charge Mechanism in the UAE?
Under the reverse charge mechanism, the registered recipient accounts for VAT instead of the supplier, applying to imports and certain domestic supplies.
2026-09-29
How Can a Taxable Person Reclaim Excess VAT in the UAE?
A taxable person may reclaim excess recoverable tax from the Authority, and special refund cases apply to specific persons.
2026-09-29
When Must the UAE VAT Return Be Filed?
The standard tax period is three months, and the VAT return and payment are due within 28 days of its end.
2026-09-29