CashLaw Global's tax team provides full-spectrum UAE tax advisory, from VAT registration and return filing to corporate tax structuring, ensuring complete FTA compliance while minimising your tax burden.
UAE's tax landscape has transformed significantly since 2018. VAT, corporate tax, and excise duty now touch virtually every business operating in the country.
Businesses with taxable supplies exceeding the mandatory VAT registration threshold of AED 375,000 are required to register for VAT in the UAE. We assist businesses with VAT registration, return filing, compliance reviews, voluntary disclosures, and FTA correspondence.
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% on taxable income exceeding AED 375,000. We assist businesses with Corporate Tax registration, compliance, return filing, tax planning, and structuring strategies to optimise their tax position in accordance with UAE regulations.
Businesses involved in the import, production, or distribution of excise goods, including tobacco products, energy drinks, and carbonated beverages, are subject to specific Excise Tax compliance requirements. We assist businesses with Excise Tax registration, compliance reviews, reporting obligations, and FTA requirements.
Businesses operating across multiple jurisdictions face complex international tax considerations, including transfer pricing requirements, double taxation agreements, withholding tax considerations, and cross-border structuring matters. Our advisors provide practical solutions to manage international tax obligations efficiently.
VAT treatment of UAE real estate transactions depends on the nature of the property, transaction structure, and applicable regulations. We advise developers, landlords, investors, and real estate businesses on VAT treatment, registration requirements, input VAT recovery, and compliance matters.
Facing an FTA audit, tax assessment, or compliance review? Our tax team provides end-to-end support, including FTA correspondence, document preparation, audit assistance, representation, and dispute resolution support.
Free Zone entities must evaluate their eligibility and compliance requirements under the UAE Corporate Tax regime. We advise Free Zone businesses on Qualifying Free Zone Person status, qualifying income considerations, tax registration, and ongoing compliance obligations.
UAE businesses subject to Corporate Tax must comply with transfer pricing regulations and maintain appropriate documentation where applicable. We assist with transfer pricing policies, benchmarking analysis, related-party transaction reviews, and compliance documentation.
The UAE tax environment has evolved rapidly. Here are the key pieces of legislation governing your obligations.
VAT is applied at the standard rate of 5% on most goods and services supplied in the UAE, subject to applicable exemptions and zero-rated supplies. Businesses exceeding the mandatory VAT registration threshold of AED 375,000 in taxable supplies must register, while voluntary registration is available from AED 187,500.
UAE Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% on taxable income exceeding this threshold. Eligible businesses may benefit from Small Business Relief, subject to applicable conditions. Qualifying Free Zone Persons may benefit from a 0% Corporate Tax rate on qualifying income, subject to meeting the required criteria.
Excise Tax applies to specific goods considered harmful to human health or the environment, including tobacco products, energy drinks, carbonated beverages, and certain sweetened beverages. Current excise rates include 100% for tobacco products and energy drinks, and 50% for carbonated and sweetened beverages. Businesses involved in the import, production, or stockpiling of excise goods are required to comply with applicable registration and reporting obligations.
The Federal Tax Authority (FTA) is responsible for administering and enforcing UAE federal tax legislation, including VAT, Excise Tax, and Corporate Tax. The FTA manages registrations, tax return filings, compliance reviews, audits, assessments, and enforcement actions. Businesses must maintain accurate records and comply with applicable tax obligations to avoid penalties.
A structured approach to tax compliance and planning, from initial assessment through to ongoing management.
We begin with an initial consultation to understand your business activities, industry, tax obligations, and current compliance position. We assess your VAT and Corporate Tax registration status, filing history, applicable tax requirements, and any outstanding FTA correspondence or compliance concerns. Our team identifies key tax risks, opportunities, and areas requiring attention before developing an appropriate action plan.
Following confirmation of the engagement, we issue a formal engagement letter outlining the scope, responsibilities, timelines, and deliverables. We provide a structured information request covering relevant financial records, chart of accounts, transaction details, previous VAT and Corporate Tax filings, supporting documentation, contracts, and other information required to perform our review.
Before preparing any filings, our team performs a detailed review of the available information to assess compliance, identify potential exposures, and evaluate applicable tax treatments. This may include reviewing VAT treatment of transactions, Corporate Tax applicability, deductibility of expenses, related-party transactions, Free Zone tax considerations, transfer pricing requirements, available tax reliefs and exemptions. We provide practical recommendations to improve compliance and optimise your tax position within the UAE regulatory framework.
Based on our review, we prepare the relevant VAT or Corporate Tax return, perform internal quality checks, and ensure accuracy and completeness before submission through the FTA's EmaraTax platform. Following submission, we provide you with a copy of the filed return along with a summary of key figures, assumptions, and matters requiring attention.
We support businesses beyond individual filings by maintaining compliance calendars, monitoring regulatory developments, and advising on changes that may impact their tax position. Our team provides ongoing guidance to help businesses remain compliant, manage tax risks, and make informed financial decisions.
Where required, we issue a Tax Advisory Report outlining key observations, identified risks, compliance gaps, and practical recommendations to strengthen tax governance and improve processes.
Penalties for UAE tax non-compliance can reach 300% of unpaid tax. Don't wait for an FTA audit, speak to our tax team today.