UAE Corporate Tax, VAT, goAML & Accounting FAQs

UAE VAT registration is mandatory once your taxable supplies and imports exceed AED 375,000 over the past 12 months, or are expected to within the next 30 days. Voluntary registration is allowed from AED 187,500. The standard VAT rate is 5%, and registration is handled through the Federal Tax Authority's EmaraTax portal. DBM can prepare and submit your application to keep it right first time.

All UAE businesses — mainland, free zone and most offshore — must register for corporate tax with the Federal Tax Authority and obtain a Tax Registration Number, even if income is below AED 375,000 or the rate due is 0%. Registration is mandatory; the tax you actually owe depends on your taxable income. DBM handles registration and ongoing filing so you stay compliant and avoid administrative penalties.

The UAE levies 0% corporate tax on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. Qualifying free zone companies may keep 0% on qualifying income where they meet the conditions. Large multinationals meeting OECD Pillar Two thresholds face a separate 15% minimum top-up tax. Registration and annual filing with the Federal Tax Authority remain mandatory regardless of the rate.

The Federal Tax Authority charges no government fee to register for VAT through the EmaraTax portal. Any cost comes from the professional service fee if you use a consultant to prepare and submit the application. DBM states government and service fees separately so you always see what you are paying for. Contact DBM for a scope-based quote tailored to your business and transaction volume.

A free zone company can keep a 0% corporate tax rate on qualifying income only if it is a Qualifying Free Zone Person — maintaining adequate substance, meeting the qualifying-activity rules and de minimis limits, and not electing to be taxed. Any non-qualifying income is taxed at 9%. It is not a blanket exemption, and registration plus annual filing with the Federal Tax Authority are still required.

Yes. Corporate tax registration with the Federal Tax Authority is mandatory for taxable persons regardless of profit level. If your taxable income stays within AED 375,000 the rate is 0%, but you must still register, obtain a Tax Registration Number and file annual returns to stay compliant. Treating a 0% rate as a reason not to register is a common and costly mistake DBM helps clients avoid.

Corporate tax registration deadlines are set by the Federal Tax Authority and depend on your licence issue date or incorporation date. Missing the deadline carries a fixed administrative penalty. Because deadlines and penalties are set by the FTA and can change without notice, confirm your exact date before filing rather than relying on a general rule. DBM checks your specific deadline and manages the submission for you.

VAT is a 5% consumption tax charged on most goods and services, collected from your customers and remitted to the FTA. Corporate tax is a 9% tax on business profit above AED 375,000. VAT depends on turnover, with a registration threshold of AED 375,000, while corporate tax depends on taxable income. They are separate obligations, and both require registration with the Federal Tax Authority.

goAML is the UAE Financial Intelligence Unit's online platform for anti-money-laundering reporting. Designated Non-Financial Businesses and Professions — including real estate brokers, dealers in precious metals and stones, auditors and corporate service providers — must register on goAML and file suspicious transaction reports. Non-registration can trigger regulatory penalties. DBM handles goAML registration and helps you set up the reporting and record-keeping the regulations require.

Yes — if a free zone company's taxable supplies and imports exceed AED 375,000 over 12 months, it must register for VAT just like any mainland business. Some designated-zone supplies are treated differently for VAT purposes, but the registration threshold still applies. Voluntary registration is available from AED 187,500. DBM reviews your activities and designated-zone status before advising on whether and when to register.