UAE Tax Research Library

AI-generated research memos on UAE tax law — Corporate Tax, VAT, Excise, Tax Procedures and E-Invoicing. Each memo cites the relevant legislation and is searchable, shareable and free to read.

Other UAE Tax

are bonuses taxable

Tax Treatment of Bonuses in the UAE Executive Summary Employee bonuses paid by a UAE business are generally deductible expenses for Corporate Tax purposes, redu...

Should I file a voluntary disclosure to fix past UAE tax errors?

Voluntary Disclosure for UAE Tax Errors: Legal Analysis Memo Executive Summary Filing a voluntary disclosure is generally advisable when past UAE tax errors are...

Does the 15% minimum top-up tax (Pillar Two) apply to my business?

Does the 15% Minimum Top-Up Tax (Pillar Two) Apply to My Business? Executive Summary The 15% Domestic Minimum Top-Up Tax (DMTT) under Pillar Two applies only to...

What are the new UAE tax penalties effective April 2026?

UAE Tax Penalties Effective April 2026: Legal Analysis Memo Executive Summary Based on comprehensive analysis of the provided legislation, no specific tax penal...

Corporate Tax

What is the UAE corporate tax rate and do I need to register?

UAE Corporate Tax Rate and Registration Requirements Executive Summary The UAE imposes Corporate Tax at a standard rate of 9% on taxable income exceeding AED 37...

When is my corporate tax return due and what documents do I need?

Corporate Tax Return Filing: Deadlines and Documentation Requirements Executive Summary Corporate Tax returns must be filed within nine months from the end of t...

What qualifies as a Qualifying Free Zone Person for 0% corporate tax?

Qualifying Free Zone Person (QFZP) Status for 0% Corporate Tax A Free Zone Person qualifies for the 0% Corporate Tax rate on Qualifying Income by meeting cumula...

What are the transfer pricing documentation requirements in the UAE?

Transfer Pricing Documentation Requirements in the UAE Executive Summary UAE Corporate Tax Law mandates comprehensive transfer pricing documentation for transac...

How do I qualify for Small Business Relief before it ends?

Small Business Relief: Qualification Requirements Before Phase-Out Executive Summary Small Business Relief allows eligible UAE resident persons with revenue not...

VAT

Do I need to register for VAT in the UAE?

VAT Registration Requirements in the UAE Executive Summary VAT registration in the UAE is governed by Federal Decree-Law No. 8 of 2017 and its Executive Regulat...

Do my old VAT credits expire under the new 5-year refund rule?

VAT Refund Claims: Application of the 5-Year Time Limit Executive Summary The 5-year refund limitation period under Federal Decree-Law No. 28 of 2022 on Tax Pro...

Tax Procedures

What triggers an FTA tax audit and how far back can they go?

FTA Tax Audit Triggers and Limitation Periods Executive Summary The Federal Tax Authority (FTA) possesses broad discretionary powers to initiate tax audits base...

E-Invoicing

When does e-invoicing become mandatory in the UAE and how should I prepare?

E-Invoicing Implementation in the UAE: Preparation Guide Executive Summary The UAE's mandatory e-invoicing system will be implemented in phases starting from Ju...