Articles on taxes and accounting in the UAE

How to choose a jurisdiction for registering a business in the UAE: free zone, mainland or offshore, 6 factors when choosing a free zone, current VAT and Corporate Tax rates.

Offshore, free zone or mainland in the UAE: how they differ, who they suit, and how to choose a jurisdiction — JAFZA, RAK ICC, DMCC, DIFC, ADGM and other options.

Who must register for Corporate Tax in the UAE, by when, what documents are needed, and what happens if you're late. A step-by-step guide to registration.

How to correctly determine your Corporate Tax period in the UAE: alignment with the financial year, rules for sole proprietors and legal entities, the option to change the period, and FTA application deadlines.

How to determine Qualifying Free Zone Person status, what counts as qualifying income, and how to correctly calculate Corporate Tax for a UAE free zone company.

How Small Business Relief works in the UAE: who doesn't have to pay Corporate Tax, the AED 3 million revenue threshold, calculation examples, and filing deadlines.

Legal ways to reduce your tax burden in the UAE: choosing a free zone, calculating Corporate Tax, tax residency, and ESR compliance.

IFRS standards for Corporate Tax purposes in the UAE, the difference between accounting profit and taxable profit, and FTA fines for breaching bookkeeping requirements.

Reporting requirements for QFZP companies in UAE free zones: IFRS standards, mandatory audits, filing deadlines, and the conditions for keeping the status.

Who pays tax on foreign income in the UAE and how to avoid double taxation: Foreign PE Exemption, Foreign Tax Credit, zero Withholding Tax.

Which transactions are VAT-exempt in the UAE: financial services, residential real estate, bare land, local passenger transport. We break down the conditions and nuances.

Four conditions for reclaiming VAT on commercial property construction in the UAE: payer status, intended use, documentation, and application deadlines.

Since March 1, 2024, the UAE has enforced a AED 10,000 fine for late Corporate Tax registration. We break down the reasons, key dates, and what businesses should do.

Which documents a company in the UAE is required to keep, standard and extended retention periods under FTA requirements, and practical tips for organizing your archive.

From July 2026, electronic document exchange becomes mandatory in the UAE for B2B and B2G transactions. We break down Peppol requirements, accredited providers, and how to prepare.

UAE tax changes 2026: new VAT rules, revised FTA fines, the end of Small Business Relief, the shift to e-invoicing, and other industry reforms.