UAE Federal Tax Authority Issues Comprehensive Guide on Qualifying Free Zone Persons
The FTA has published definitive guidance on maintaining adequate substance and calculating de minimis non-qualifying revenue.
Read More →United Arab Emirates Tax & Regulatory Profile
| Tax Head / Feature | Statutory Rate | Key Provisions & Rules |
|---|---|---|
| Corporate Income Tax (CIT) | 9% | 0% on taxable income up to AED 375,000; 9% above; 0% for Qualifying Free Zone Persons. |
| Value Added Tax (VAT) | 5% | Standard rate implemented on 1 January 2018. |
| Withholding Tax (WHT) | 0% | Zero percent withholding tax on outbound payments. |
| Zakat Contribution | Not applicable | Zakat is not statutorily imposed on commercial companies in the UAE. |
| Real Estate / Property Duty | 4% | Dubai Land Department fee (varies by Emirate: 2%–4%). |
| Transfer Pricing Framework | OECD Aligned | OECD Arm’s length principle, Local file & Master file thresholds. |
| E-Invoicing Mandate | Mandatory | E-Invoicing rollout mandated starting 2026 under E-Billing system. |
| Currency & Fiscal Year | AED (UAE Dirham) | Calendar Year or corporate accounting period. |
Latest Tax News in United Arab Emirates
View All Country News →In-Depth Tax Guides — United Arab Emirates
View All Country Guides →Practical Guide to UAE Corporate Tax & Free Zone Qualification
Definitive practitioner reference for navigating Federal Decree-Law No. 47, economic substance mandates, and 0% qualifying Free Zone income.
Recent Official Publications — United Arab Emirates
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View All Expert Articles →Comparative Analysis of Withholding Tax Liabilities Across GCC Member States
An authoritative jurisdiction-by-jurisdiction breakdown of outbound retention rates on dividends, interest, royalties, and technical service fees.