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Tax services

Tax registration and filing in the UAE

UAE businesses deal with two federal taxes, Value Added Tax (VAT) and corporate tax, both run by the Federal Tax Authority (FTA) through its EmaraTax portal. We prepare your registrations, returns and account updates so they go in complete and on time, while the FTA makes every decision.

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Overview

Which tax registration do you need?

Most companies in the UAE need to think about corporate tax, and many also need to think about VAT. They are separate taxes with separate registrations and separate returns, even though both sit inside the same EmaraTax account. Treating them as one is a common reason businesses miss a deadline.

Corporate tax registration applies to UAE companies whatever their size, including free zone companies and businesses that expect to pay nothing. Taxable income up to AED 375,000 is taxed at 0%, but that does not remove the duty to register and file. Registering late carries a penalty of AED 10,000.

VAT works on turnover instead. Registration becomes mandatory once your taxable supplies and imports pass AED 375,000, and it becomes an option once your supplies or taxable expenses pass AED 187,500. Below the lower figure, VAT registration is not available to you.

Registration is only the start. Returns, payments, changes to your company details and, one day, deregistration all run through the same account. The three services below cover each stage. We explain the published rules in plain language, and we leave judgement calls on tax planning to your accountant or a qualified tax adviser.

Services

Find the right service

Each page explains who it's for, the documents, the official fees and every step.

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Side by side

Rules depend on your activity, so we confirm the details for your case before you commit.

VAT and corporate tax side by side
At a glanceVATCorporate tax
Rate5% standard rate0% up to AED 375,000, 9% above
Who must registerBusinesses with taxable supplies and imports above AED 375,000UAE companies, free zone companies included
Voluntary optionSupplies or taxable expenses above AED 187,500No turnover test for companies
Late registration penaltySet by the FTA; we confirm the current figureAED 10,000
Return deadlineSet by the FTA for each VAT tax periodWithin 9 months of the end of the tax period
Small business reliefNo separate relief; the thresholds decideSmall Business Relief for revenue of AED 3 million or less
Where you fileEmaraTaxEmaraTax
Process

How it works

Each step shows who does what, so you always know where things stand.

  • You
  • Global Sky PRO
  • Authority

  1. Step 1: Tell us about your business

    You

    Share your trade license, your financial year-end and a rough picture of your turnover and imports. That is usually enough to see which registrations apply.

  2. Step 2: Check what applies

    Global Sky PRO

    We compare your figures with the FTA's published thresholds and deadlines, then tell you in writing which registrations or filings are due and why.

  3. Step 3: Prepare and submit on EmaraTax

    Global Sky PRO

    We collect the documents, complete the application in your EmaraTax account and submit it only after you have reviewed the summary.

  4. Step 4: FTA review and decision

    Authority

    The Federal Tax Authority reviews the application, may ask for more information and issues the registration or its decision. Review time is set by the FTA.

  5. Step 5: Keep up with returns

    You

    Once registered, returns and payments fall due on a schedule. We remind you of each deadline and support the filing using figures from you or your accountant.

Common tax mistakes we help you avoid

Many tax penalties come from timing and paperwork rather than from difficult tax questions. A few habits prevent most of them.

  • Assuming a free zone company has nothing to register for corporate tax
  • Waiting for the first profitable year before registering for corporate tax
  • Counting only sales, not imports, when testing the VAT threshold
  • Changing the trade name, address or partners without telling the FTA
  • Closing a company without cancelling its VAT and corporate tax registrations
  • Leaving EmaraTax access with a former employee as the only login

What we do, and what stays with the FTA and your accountant

We handle the administrative side of tax. That means checking which published rules apply to you, gathering documents, completing EmaraTax applications, submitting them and following up on FTA queries until there is an outcome.

The Federal Tax Authority decides every registration, assessment, penalty and refund. Bookkeeping, audited accounts and advice on how to structure your business for tax belong with your accountant or a qualified tax adviser. We are glad to work alongside them so your filings match their figures.

E-invoicing is the next change

E-invoicing arrives in two waves under a 2025 ministerial decision. The largest businesses, with revenue of AED 50 million or more, start on 1 January 2027. Businesses below that figure have until 31 March 2027 to appoint an Accredited Service Provider, and their start date is 1 July 2027. Sales to consumers, known as business-to-consumer (B2C) sales, are outside the scope for now. See our FTA services page for how we help you prepare.

FAQs

Tax services: your questions

Short answers here. Your situation may differ, so ask us before you decide.

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What is the corporate tax rate in the UAE?

UAE corporate tax has two rates: 0% for the first AED 375,000 of taxable income and 9% for taxable income above that. The rate applies to taxable income after the adjustments the law requires, not to revenue. Businesses with revenue of AED 3 million or less may be able to claim Small Business Relief, which has been extended to tax periods ending on or before 31 December 2029. We confirm the current relief rules before you rely on them.

When must I register for VAT?

You must register once your taxable supplies and imports go above AED 375,000. You can choose to register earlier once your supplies or taxable expenses go above AED 187,500. The test considers both your recent turnover and what you expect to make soon, so a fast-growing business can cross the line sooner than its accounts suggest. We check your figures against the FTA's current guidance before applying.

Do free zone companies pay corporate tax?

Free zone companies are inside the corporate tax system and must register and file returns. Whether they pay depends on their status: a Qualifying Free Zone Person that meets the conditions can apply a preferential rate to qualifying income, while other income is taxed at the standard rates. These companies cannot also claim Small Business Relief. We handle registration and filing; your accountant or tax adviser should confirm qualifying status.

Can you register my company for both VAT and corporate tax?

Yes. They are separate registrations in the same EmaraTax account, and we can prepare both together when your company needs both. Corporate tax registration is needed whatever your profit, while VAT depends on your turnover crossing a threshold. Preparing them side by side keeps your company details, signatory and financial year consistent across both records, which avoids FTA queries later.

Do you give tax advice?

No. We explain the published rules, prepare and submit your registrations and filings, and follow up with the FTA, but we don't advise on how to structure your business or transactions for tax purposes. For that, please speak to your accountant or a qualified tax adviser. We are happy to work with them so the paperwork reflects their advice.

Do I pay corporate tax on my salary in the UAE?

No. Salary is left out of corporate tax: the Federal Tax Authority (FTA) excludes salary, private investment income and real estate investment income when it calculates an individual's business revenue. You only need to register as an individual if revenue from your business activities goes above AED 1 million in a calendar year. If you are employed and also freelance or run a side business, only the business revenue counts towards that figure.

Source: Federal Tax Authority: corporate tax registration service

Which supplies are zero-rated or exempt from VAT in the UAE?

Zero-rated supplies include exports, international transport, the first sale or rent of residential buildings, certain investment precious metals and certain healthcare and education services. Exempt supplies include some financial services, other residential buildings, bare land and local passenger transport. The difference matters: zero-rated sales count towards the AED 375,000 registration threshold and let you recover VAT on related costs, while VAT on costs of exempt sales cannot be recovered. If all your supplies are exempt, you do not have to register.

Source: u.ae: guidance on zero-rated and exempt supplies

Do I need UAE PASS to use EmaraTax?

Yes. The Federal Tax Authority (FTA) states that its services are only available through UAE PASS, so set up UAE PASS before you open or sign in to your EmaraTax account. EmaraTax itself is available 24 hours a day, seven days a week. Keep access with an owner or the authorised signatory rather than a single employee, so you do not lose it when staff change. We check that your access is set up correctly before anything is filed.

Source: Federal Tax Authority: corporate tax registration service

How do I pay VAT to the Federal Tax Authority?

You pay VAT electronically through the Federal Tax Authority (FTA) online services. The government portal u.ae lists eDirham or credit card, eDebit, and local or international bank transfer as the payment methods. A bank transfer can take time to reach the FTA, so pay well before the deadline and keep the confirmation. We remind you of each due date and check with you that the payment shows correctly in your EmaraTax account.

Source: u.ae: how to pay VAT and excise tax

Can I challenge an FTA decision or penalty?

Yes. You can submit a free reconsideration request in EmaraTax against an official decision the Federal Tax Authority (FTA) has issued to you, within the published limit of 40 business days. At the time of writing, the FTA says it may take up to 45 business days to respond. If you disagree with the outcome, the next step is the Tax Dispute Resolution Committee. The request must come from you or a representative the FTA recognises, so we help you organise the documents and dates.

Source: Federal Tax Authority: reconsideration request service

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We support registration and filing through the FTA's EmaraTax portal. Tax assessments and decisions are made by the Federal Tax Authority. Last reviewed 31 October 2026 by the Global Sky PRO team.

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