Doing Business in the UAE

The Ministry of Finance rates, as published on the UAE Government Portal, are 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. A different rate applies to large multinational groups that meet the criteria set with reference to Pillar Two of the OECD project.

A Qualifying Free Zone Person pays 0% on qualifying income and 9% on taxable income that does not meet the qualifying income definition, according to the Federal Tax Authority.

A UAE-resident business must register when its taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to exceed it in the next 30 days. It may register voluntarily above AED 187,500, according to the Federal Tax Authority.