Stay informed with expert articles on Corporate Tax, VAT, and business compliance in the UAE. Our professionals break down complex laws into practical insights so you can stay compliant and confident.
Withholding tax in the UAE is imposed under Article 45 of Federal Decree-Law No. 47 of 2022, but the current applicable rate is 0%. While no cash is presently deducted at source, the UAE has formally established a withholding tax regime within its corporate tax framework. Since corporate tax came
An FTA reconsideration request allows taxpayers in the UAE to formally challenge any decision issued by the Federal Tax Authority, including decisions related to Corporate Tax, VAT, Excise Tax, and administrative penalties. Under Article 29 of Federal Decree-Law No. 28 of 2022 on Tax Procedures, you must file your request
Free Zone DTAA Eligibility in the UAE depends on whether a Free Zone company qualifies as a resident taxable person under Federal Decree-Law No. 47 of 2022 and satisfies treaty residence standards. In this context, DTAA refers to a Double Taxation Avoidance Agreement between the UAE and another jurisdiction. Since
Foreign Tax Credit in the UAE allows companies to offset foreign income tax against UAE Corporate Tax under Article 47 of Federal Decree-Law No. 47 of 2022. UAE Corporate Tax applies to worldwide income of UAE tax residents. Therefore, foreign-source income is included in the UAE tax base unless specifically
A Double Taxation Avoidance Agreement (DTAA) determines which country has the right to tax cross-border income and how relief applies when two jurisdictions tax the same earnings. The United Arab Emirates has signed more than 130 double taxation agreements, according to the UAE Ministry of Finance, to prevent double taxation
Taxes in Dubai are low compared to many global cities, but they are not zero. Dubai does not charge personal income tax on salaries. However, it applies federal corporate tax, 5 percent VAT, excise duties, customs tariffs, and several property-related government fees. All major tax rules are set at UAE
TRN verification in the UAE confirms whether a supplier’s 15-digit Tax Registration Number is valid through the official Federal Tax Authority portal in the UAE. Businesses must verify TRNs before claiming input VAT to avoid denied recovery and remain compliant with UAE VAT law. Under Federal Decree-Law No. 8 of
The UAE’s introduction of corporate tax in 2023 didn’t just change how companies pay taxes. It forced a rethink of governance documents. The Articles of Association (AoA), once treated as boilerplate legal paperwork, now hold strategic tax value. From profit distribution to tax grouping and audit exposure, clauses inside your
VAT on commercial property in the UAE is charged at 5% on most sales, leases, and subleases. While residential real estate is largely exempt or zero-rated, commercial real estate operates under a distinct set of VAT rules that every investor, landlord, and developer should understand. This guide covers everything you
The new VAT rules in the UAE took effect from 1 January 2026 and introduce targeted but meaningful changes to penalties, refunds, invoicing, and sector-specific compliance. Issued by the Federal Tax Authority and the UAE Cabinet, these rules strengthen enforcement while pushing businesses towards tighter documentation and digital reporting. This