Business obligations before the UAE Federal Tax Authority
This sector is in preparation. The brief below is introductory only — it is not a reference for rates, deadlines or exemptions.
The Federal Tax Authority (FTA) administers the UAE tax system, which includes Value Added Tax at 5%, Corporate Tax at 9% on taxable income above AED 375,000, and Excise Tax on specified goods. This sector is in preparation and will cover registration, returns, record keeping and e-invoicing requirements. The Federal Tax Authority remains the sole official reference for rates, deadlines and exemptions.
In preparation as part of the expansion plan
Value Added Tax — registration and periodic returns
Corporate Tax — scope and annual filing
Excise Tax on specified goods
e-Invoicing and its technical requirements
Record keeping and tax audit readiness