Missing the UAE Corporate Tax registration deadline can result in an AED 10,000 penalty and potential compliance issues with the Federal Tax Authority. Learn who must register, the consequences of late registration, and the steps you can take to avoid penalties and stay compliant.
Missing a Corporate Tax registration deadline in the UAE can result in significant penalties from the Federal Tax Authority (FTA). This guide explains the latest Corporate Tax registration fines, compliance requirements, key deadlines, and practical steps businesses can take to avoid penalties and maintain tax compliance in the UAE.
UAE Small Business Relief 2026 offers eligible SMEs with revenue up to AED 3 million an opportunity to reduce their Corporate Tax burden. Learn the eligibility criteria, revenue thresholds, filing requirements, key benefits, and compliance obligations to ensure your business maximizes available tax relief while staying compliant with UAE Corporate Tax regulations.
Understand how “director” and “officer” are defined under UAE corporate tax law. This guide explains FTA clarification on connected persons, authority, and compliance to help businesses avoid risks and ensure accurate tax reporting.
The United Arab Emirates has strengthened its position as a global hub for sports development and international sports organizations. In line with this vision, the UAE Cabinet issued Cabinet Decision No. 1 of 2026, granting corporate tax exemptions to certain sports-related entities under the Corporate Tax framework. This decision operates under Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and…
Advance Pricing Agreements under UAE Corporate Tax With the introduction of Corporate Tax in the UAE, transfer pricing compliance has become a critical area for businesses dealing with related parties. To provide certainty and reduce disputes, the UAE has introduced the Advance Pricing Agreement (APA) programme, a structured mechanism that allows taxpayers to agree in advance…
Introduction The Federal Tax Authority (FTA) issued Decision No. 8 of 2025 on 18 September 2025, establishing clear timelines for tax compliance requirements applicable to Qualifying Investment Funds, Real Estate Investment Trusts and their Investors, effective for tax periods commencing on or after 1 January 2025. Registration of Investors in Qualifying Investment Funds or REITs…
The UAE Ministry of Finance continues to strengthen the clarity and integrity of its Corporate Tax regime with the release of Ministerial Decisions No. 229 and 230 of 2025, both effective from 1 June 2023. These decisions are instrumental in guiding Free Zone businesses on what qualifies for the 0% Corporate Tax rate and what activities fall outside its scope. Together,…
The UAE continues to strengthen its Corporate Tax framework through the issuance of ministerial decisions that clarify compliance obligations and promote transparency. In 2025, the Ministry of Finance (MoF) released several important directives under the Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”), providing additional guidance for taxable persons. This article summarises and analyses two such…
The introduction of Corporate Tax in the UAE, regulated by Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, has created the need for transitional provisions. To ensure fair tax treatment of assets and liabilities existing before the implementation of Corporate Tax, Transitional Rules under Ministerial Decision No.120 of 2023 provide…
