UAE — Value Added Tax
What Is the Difference Between Zero-Rated and Exempt Supplies Under UAE VAT?
A zero-rated supply keeps the right to deduct input tax, while an exempt supply generally does not grant that right.
2026-09-29
UAE — Value Added Tax
How Is Input Tax Deducted Under UAE VAT?
A registrant deducts recoverable input tax from output tax due for the same tax period, subject to conditions set by law.
2026-09-29
UAE — Value Added Tax
What Details Must a UAE Tax Invoice Include?
The Executive Regulation requires specific details on a tax invoice and mandates issuing it within 14 days of the supply date.
2026-09-29
UAE — Value Added Tax
When Must a Business Register for VAT in the UAE?
VAT registration becomes mandatory once taxable supplies exceed AED 375,000, and voluntary once they exceed AED 187,500.
2026-09-29
UAE — Value Added Tax
What Is the VAT Rate in the UAE?
UAE federal law sets the standard Value Added Tax rate at 5% on taxable supplies and imports, subject to the zero rate and exemptions.
2026-09-29
UAE — Corporate Tax
What Is the Participation Exemption Under UAE Corporate Tax?
Article (23) exempts income from owning 5% or more of another company for at least 12 continuous months, subject to set conditions.
2026-09-29
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