FAQs — Dubai VAT & Corporate Tax (UAE)

The standard rate is 5%. Some supplies are zero-rated, exempt or outside scope; the treatment depends on the supply and the applicable conditions.

Assess taxable supplies and imports over the previous 12 months and those expected in the next 30 days against the AED 375,000 mandatory threshold. Different rules apply to non-resident businesses.

Voluntary registration may be available when eligible taxable supplies and imports, or taxable expenses, exceed AED 187,500 under the relevant timing tests.

No. Designated-zone rules are specific to the zone, goods and transaction conditions. A free-zone licence alone does not establish an exemption.

They are generally due within 28 days after the assigned tax period ends. Confirm the period and due date in EmaraTax, including any official adjustment.

No. Recovery depends on the business use, nature of the expense, supporting documentation and any blocked-input or special rules. Review mixed business and private use carefully.

Use the Federal Tax Authority’s official TRN verification service and retain appropriate supplier and tax-invoice records.

For supplies within the relevant rules, the recipient accounts for output VAT rather than the supplier. Input tax recovery is a separate eligibility question.

No. Check the place-of-supply and zero-rating conditions, including the applicable evidence. A foreign customer’s address alone is not sufficient.

Identify the affected period, tax impact and supporting records, then establish the permitted correction or voluntary disclosure route under the current rules.

For the ordinary regime, taxable income up to AED 375,000 is taxed at 0%, with 9% on the excess. Qualifying Free Zone Persons and other special regimes require separate assessment.

The ordinary rates apply to taxable income, starting from accounting profit or loss with the required adjustments. Turnover may be relevant to separate scope and relief tests.

Yes. A VAT registration does not automatically satisfy Corporate Tax registration or filing obligations.

The return and payment are generally due within nine months after the end of the Tax Period. Confirm the applicable period and any specific rules or official extension.

Do not assume inactivity removes registration or return obligations. Check the entity’s status, period, exemption and any formal deregistration requirements.

Prepare the licence and ownership records, financial statements, trial balance, ledgers, bank reconciliations, invoices, material contracts, asset register, related-party schedules and previous returns.

No. A clearly scoped engagement, complete records and timely cooperation support compliance, but no adviser can guarantee the outcome of an authority review.

No. Check the current authority requirements and, where required, its current list. Match the exact legal name of the proposed firm.

Share your business activity, licence jurisdiction, tax period and question. The Saif Chartered Accountants team can discuss the appropriate service and define the scope and responsibilities.

No. Corporate Tax uses taxable income; mandatory VAT registration uses the relevant taxable supplies and imports test.

No. The natural-person Corporate Tax scope concerns business activities; wages and specified personal investment income are excluded.

No. Small Business Relief requires the relevant election in the return and does not mean there is no compliance work.