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Knowledge Center

Articles, guides and deadlines for UAE businesses

Practical, plain-language resources to help you understand your obligations and plan ahead.

12Articles and guides
17Compliance deadlines explained
UAEVAT, Corporate Tax and compliance
Articles & Guides

Articles & Guides

Plain-language explainers on UAE tax and compliance. Filter by topic.

2027
VAT · 7 min read

UAE e-invoicing: deadlines and how to prepare

Who must comply, when, what an accredited service provider does and the steps to take before your go-live date.

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5%
VAT · 8 min read

VAT in the UAE: a practical guide for businesses

Registration thresholds, tax invoices, returns and the mistakes that most often lead to penalties.

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9%
Corporate Tax · 9 min read

UAE Corporate Tax: what every business needs to do

Who must register, how taxable income is calculated, free zone rules and filing deadlines explained.

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2029
Corporate Tax · 6 min read

Small Business Relief extended to 2029: what it means for you

Ministerial Decision No. 131 of 2026 extends Small Business Relief to tax periods ending on or before 31 December 2029.

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AED 375k
VAT · 6 min read

VAT registration in the UAE: a step-by-step guide

When you must register, when you can register voluntarily, and how the process works on EmaraTax.

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14%
VAT · 5 min read

UAE VAT penalties: what changed in April 2026

The new penalty framework took effect on 14 April 2026. Here's what it means for late payments, returns and disclosures.

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0%
Corporate Tax · 7 min read

Corporate Tax for free zone companies: keeping the 0% rate

What it takes to be a Qualifying Free Zone Person, what counts as qualifying income, and how the 0% rate can be lost.

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ICV
Compliance · 6 min read

ICV certification: how the score works and how to improve it

What the In-Country Value score measures, why it matters in tenders, and practical ways to raise it.

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goAML
Compliance · 6 min read

AML obligations for DNFBPs: a practical checklist

Which businesses must comply with UAE anti-money laundering rules, and the core controls supervisors expect to see.

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30%
Compliance · 5 min read

ESP (formerly ETIP): how Abu Dhabi manufacturers can cut energy costs

The Energy Support Program offers reduced electricity and gas tariffs to eligible Abu Dhabi manufacturers.

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3 routes
Business Setup · 6 min read

Mainland, free zone or offshore: choosing the right structure

How the three main UAE company structures compare on trading, visas, office requirements and Corporate Tax.

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15 days
Business Setup · 4 min read

UBO register: what it is and when to update it

Every UAE company must keep a register of its ultimate beneficial owners and keep it up to date.

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Compliance calendar

Key UAE deadlines

The recurring and event-based deadlines every UAE business should plan around.

VAT28th dayAfter each tax period

VAT return and payment

File and pay by the 28th day after each monthly or quarterly period ends.

PayrollMonthlyEvery pay cycle

Salaries through WPS

Pay staff through the Wage Protection System every month.

CT9 monthsAfter year-end

Corporate Tax return and payment

For a December year-end, the deadline is 30 September.

AuditYearlyPer free zone rules

Audited financial statements

Many free zones need them at renewal; also required for some Corporate Tax cases.

LicenceBefore expiryEvery year

Trade licence renewal

Renew before expiry to avoid fines and blocked government services.

PROBefore expiryEvery year

Establishment card, visas and Emirates ID

Track renewals for the company and every sponsored employee.

ICVYearlyAfter audited accounts

ICV certificate renewal

Renew with your latest audited statements to stay eligible for tenders.

ESPBefore expiryESP enrolment

ESP enrolment renewal

Apply well before expiry; preferential tariffs stop the day it lapses.

TaxPer periodWhen needed

Tax Residency Certificate

Apply for each new period in which you claim treaty benefits.

CT3 monthsAfter incorporation

Corporate Tax registration

New companies must register within 3 months of incorporation.

VATAED 375kSupplies threshold

VAT registration

Register within 30 days of passing the mandatory threshold.

VAT30 business daysAfter becoming ineligible

VAT deregistration

Apply within 30 business days of the deregistration obligation arising.

CT3 monthsAfter ceasing business

Corporate Tax deregistration

Apply on EmaraTax within 3 months of the cessation date.

VAT20 business daysAfter finding an error

VAT voluntary disclosure

Correct errors in filed returns once you become aware of them.

UBO15 daysAfter an ownership change

UBO register update

Update the beneficial owner register with your licensing authority.

AMLOngoingWhen risks change

AML risk assessment review

Update when your business, customers or products change.

CT31 Dec 2029Last eligible period end

Small Business Relief ends

Extended from 2026 by Ministerial Decision No. 131 of 2026. Revenue limit stays AED 3m.

General guidance based on UAE rules as of November 2026. Deadlines can vary by emirate, free zone and circumstance.

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