The Federal Tax Authority issues UAE tax residency certificates through EmaraTax. Under Cabinet Decision No. 85 of 2022, an individual qualifies with 183 days in the UAE in a 12-month period, or 90 days plus a residence permit and a UAE home, job or business, or by having their primary residence here. Companies must have…
Insights
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UAE Domestic Minimum Top-up Tax 2026: The 15% Rule, Registration and First Returns
The UAE Domestic Minimum Top-up Tax applies to UAE entities of multinational groups with consolidated revenue of EUR 750 million or more in at least two of the four preceding financial years, for financial years starting on or after 1 January 2025. It raises the group’s UAE effective tax rate to 15%, including income taxed…
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Small Business Relief Extended to 2029: Free Zone vs Mainland in Dubai (2026)
UAE Small Business Relief now covers tax periods ending on or before 31 December 2029 (Ministerial Decision 131 of 2026). A Dubai mainland company that is a resident person with revenue of AED 3 million or less in every tax period can elect it. A Qualifying Free Zone Person cannot, but can benefit from 0%…
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UAE Economic Substance Regulations in 2026: Do They Still Apply?
Only for past years. Cabinet Decision No. 98 of 2024 limits the UAE’s Economic Substance Regulations to financial years from 1 January 2019 to 31 December 2022. For financial years ending after 31 December 2022, there is no ESR notification, report or substance test, and ESR penalties imposed for those years are cancelled and refunded…
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UAE E-Invoicing Accredited Service Provider: What a Dubai Company Does in October 2026
A Dubai company, mainland or free zone, with revenue of AED 50 million or more in its most recent accounting period must appoint a UAE e-invoicing Accredited Service Provider by 30 October 2026 and go live on 1 January 2027 (Ministerial Decision 66 of 2026). Below AED 50 million, the dates are 31 March 2027…
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Business Setup Companies in Dubai Compared (2026): 10 Firms
Published starting prices from Dubai business setup firms run from about AED 4,900 to AED 11,000, but most entry prices cover a free zone licence and a flexi-desk only, with residence visas and other government fees extra. Before choosing a firm, check its trade licence on the Invest in Dubai licence search, what the quoted…
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UAE Employment Visa Process for Employers in 2026: From Work Permit to Emirates ID
To hire a foreign employee, a mainland UAE company needs a trade licence, an establishment card and a MoHRE file. It then obtains a MoHRE work permit and an entry permit, which must be used within 60 days, or a change of status if the employee is already in the UAE. The medical test, Emirates…
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UAE End-of-Service Gratuity in 2026: How It Is Calculated for Private Employers
Under Article 51 of Federal Decree-Law No. 33 of 2021, a foreign full-time employee in the UAE private sector who completes at least one year of continuous service earns 21 days’ basic wage for each of the first five years and 30 days’ basic wage for each year after that, with part-years paid pro rata.…
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Dubai Company Hong Kong Parent: What the UAE Side Must Get Right in 2026
A Dubai company with a Hong Kong parent pays dividends with nothing withheld: the United Arab Emirates' withholding tax rate is 0%. In 2026 UAE corporate tax is 0% up to AED 375,000 of taxable income, then 9%, with the return due 9 months after the tax period. Qualifying free zone persons can pay 0%…
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Dubai Company with a Singapore Parent: What the UAE Side Must Get Right (2026)
In 2026, a Dubai company with a Singapore parent pays United Arab Emirates (UAE) corporate tax of 0% on the first AED 375,000 of taxable income and 9% above (0% on qualifying income for a qualifying free zone person with adequate substance), files its return within 9 months of its tax period end, and withholds…
