Tax

Missed a VAT or corporate tax deadline in the UAE? The penalties that apply, why they grow monthly, and the steps to take now.

The UAE does not tax individuals on income such as salary. But individuals running a business with turnover above AED 1 million a year are subject to corporate tax. What is taxed, what is not, and what freelancers need to know.

UAE tax invoices and credit notes must be issued within 14 days. What a tax invoice must show, and the AED 2,500 per case penalty.

A Tax Registration Number (TRN) shows a business is registered for UAE VAT. How to check one with the FTA’s free verification tool, what to look for, and why it protects your input VAT.

How UAE businesses claim excess recoverable VAT on EmaraTax, how long the FTA takes, and the five-year time limit that applies from 1 January 2026, with a transitional window for older credits that closes at the end of 2026.

The UAE corporate tax rate is 0% on taxable income up to AED 375,000 and 9% above it. Qualifying free zone income can be taxed at 0%, and large multinational groups pay a 15% minimum. How each rate works, with a worked example.

EmaraTax is the Federal Tax Authority’s online platform for VAT, corporate tax and excise tax. How to log in with UAE PASS, what you can do on it, how to pay, and the mistakes that get payments rejected.

If your tax period ended on 31 March 2026, your UAE corporate tax return is due by 31 December 2026. Who is affected, a checklist and the penalties.

UAE VAT returns are due by the 28th of the month after each tax period. How to file on EmaraTax, and the penalties that changed on 14 April 2026.

UAE e-invoicing is phased by business size. The ASP appointment and go-live dates for each phase, who is in scope, and a readiness checklist.