Tax & Compliance
Small Business Relief to 2029 is an election inside the 9% regime
Ministerial Decision No. 131 of 2026 moved the last Tax Period end for Small Business Relief to 31 December 2029, yet adviser…
Tax & Compliance
Tax & Compliance
FTA application deadlines to 31 December 2026: exemptions, lapsed refunds
Three windows for applications to the Federal Tax Authority close between October and December 2026. Two concern corporate tax exemption under a…
Tax & Compliance
Input tax verification becomes an evidenced duty from 1 October 2026
A taxable person in the United Arab Emirates that receives a supply and intends to deduct the input tax on it will,…
Tax & Compliance
Two duties fall outside the UAE tax deadlines announced for 2026
Two obligations created in mid-2026 fall due before the next corporate tax return. One closes on 30 November 2026; the other lands…
Tax & Compliance
Five 2025 corporate tax decisions carry two dates, and three of them differ
Five instruments issued under the UAE Corporate Tax Law in 2025 carry two dates on their face. In three of them the…
Tax & Compliance
The 9% rate does not settle the Pillar Two top-up tax for a group in scope
For a multinational group above the revenue threshold, the 9% corporate tax rate is one input into a separate calculation, not the…
Tax & Compliance
UAE eInvoicing: the first duty is appointing an ASP, not issuing invoices
The pilot that opened on 1 July 2026 is voluntary, but the first binding step is not the invoice. It is the…
Tax & Compliance
UAE Corporate Tax at 9%: What a Free Zone Actually Buys You — and What It Does Not
A free zone licence does not switch off Corporate Tax. It offers a conditional 0% on Qualifying Income only — and the…
Tax & Compliance
Economic Substance Was Withdrawn. Substance Was Not: What Changes for UAE Holding and IP Structures
The UAE withdrew Economic Substance Regulations for financial years from 1 January 2023 under Cabinet Decision No. 98 of 2024. For holding…