UAE services
Corporate services for UAE companies.
Company setup, residence visas, corporate tax and VAT, accounting and banking support — delivered by VIVOS Corporate Services L.L.C. and priced as a fixed setup fee plus a fixed annual fee.
What VIVOS UAE does
VIVOS Corporate Services L.L.C., Commercial Licence No. 1638200, sets up mainland and free zone companies from its office in Business Bay, Dubai. Foreign owners can hold up to 100% for most activities. DET’s Instant Licence can be issued within five minutes where no external approval is needed; other licences have no published standard time and depend on the licensing authority, approvals and the office lease.
After setup, VIVOS UAE handles licence renewals, the UBO register and compliance filings, corporate tax (0% on taxable income up to AED 375,000 and 9% above), VAT at 5%, audit-ready bookkeeping, and the residence visas tied to the trade licence.
Doing business in the UAE in 2026: the key numbers
In 2026, a UAE company pays 0% corporate tax on taxable income up to AED 375,000 and 9% above, must register for 5% VAT once taxable supplies and imports pass AED 375,000, and must register for corporate tax within 3 months of incorporation. These are the figures that shape setup, compliance, tax and visas.
| Topic | 2026 position | Where to read more |
|---|---|---|
| Corporate tax rate | 0% on taxable income up to AED 375,000; 9% above | Accounting and tax |
| Small Business Relief | Revenue of AED 3m or less; tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026) | Accounting and tax |
| VAT | 5%; registration mandatory above AED 375,000 of taxable supplies and imports, voluntary from AED 187,500 | Accounting and tax |
| Qualifying Free Zone Person | 0% on qualifying income; non-qualifying revenue capped at 5% of revenue or AED 5m, whichever is lower | Accounting and tax |
| Foreign ownership | Up to 100% of a mainland company, outside strategic impact activities (Federal Decree-Law No. 26 of 2020) | Company incorporation |
| Corporate tax registration | Within 3 months of incorporation; AED 10,000 penalty if late, waived if the first return is filed within 7 months of the period end | Company incorporation |
| Beneficial owner (UBO) register | Filed within 60 days of licensing; changes recorded within 15 days; penalties up to AED 100,000 | Company secretarial |
| Audited accounts | Required for corporate tax if revenue exceeds AED 50m or the company is a Qualifying Free Zone Person; mainland LLCs appoint an auditor every year | Accounting and tax |
| E-invoicing | Revenue of AED 50m or more: go live by 1 January 2027 (provider appointed by 30 October 2026); others: go live by 1 July 2027 | Accounting and tax |
| Residence after entry | Residence permit, medical test and Emirates ID completed within 60 days of entering the UAE | Visa services |
| Family sponsorship | Sponsor’s salary of AED 4,000 a month, or AED 3,000 plus accommodation | Visa services |
| Golden residence for investors | 10 years, with at least AED 2m in a deposit, property or share of company assets | Visa services |
Frequently asked questions
Should I set up on the UAE mainland or in a free zone?
It depends on what the business will do and where its customers are. Both routes allow up to 100% foreign ownership for most activities. VIVOS UAE looks at the activity, whether the company will sell into the UAE local market, who the owners are and how many residence visas are needed, then recommends a mainland or free zone setup.
How long does UAE company setup take?
It depends on the licensing authority and the steps involved. DET’s Instant Licence can be issued within five minutes where no external approval is needed; DET publishes no standard time for other mainland licences, and each free zone sets its own (DMCC says about 10 working days). After licensing, MoHRE issues the establishment card in 2 working days, and its Work Bundle completes a new employee’s work permit, residence, medical test and Emirates ID in 5 business days. Having passports and ownership documents ready for every owner avoids delays.
What corporate tax and VAT apply in the UAE?
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above that, and VAT is charged at 5%. VIVOS UAE handles corporate tax, VAT and audit-ready bookkeeping for mainland and free zone companies, and also manages licence renewals, the UBO register and compliance filings.
Which residence visas come with a UAE company?
UAE residence visas are tied to the company’s trade licence. The process covers the establishment card, investor visas for owners, employment visas for staff and dependant visas for family members, together with the medicals and Emirates ID each holder needs. VIVOS UAE handles residence visas alongside company setup.
Is the UAE still tax-free for companies in 2026?
No. Corporate tax applies to financial years starting on or after 1 June 2023: 0% on taxable income up to AED 375,000 and 9% above. VAT is charged at 5%. Reliefs remain, such as Small Business Relief for revenue of AED 3m or less until 2029 and 0% on qualifying income for Qualifying Free Zone Persons.
What must a new UAE company register for in its first 3 months?
Its beneficial owner and partners registers within 60 days of licensing, and corporate tax within 3 months of incorporation. It also needs an establishment card before applying for any work permit or visa. VAT registration follows within 30 days once taxable supplies and imports pass AED 375,000.
How long is a UAE residence visa valid?
It depends on the route. An employee’s residence permit runs for 2 years and is renewable. Green residence runs for 5 years, and golden residence for qualifying investors and skilled professionals runs for 10 years.
Do UAE companies need audited accounts?
Mainland LLCs appoint an auditor every year under the Commercial Companies Law. For corporate tax, audited financial statements are required for tax periods from 1 January 2025 if revenue exceeds AED 50m, or if the company is a Qualifying Free Zone Person.
Sources
Figures on this page were checked against these official sources on 6 October 2026. Rates, fees and deadlines change, so confirm the current position with the authority before acting.
- Ministry of Finance, Ministry of Finance confirms applicable taxable income threshold for Corporate Tax
- Ministry of Finance, Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
- Ministry of Finance, Extension of Small Business Relief until 31 December 2029
- Federal Tax Authority, Value Added Tax (VAT) Registration
- Federal Tax Authority, Free Zone Persons Corporate Tax Guide
- UAE Government portal (u.ae), Full foreign ownership of commercial companies
- Federal Tax Authority, FTA issues new Decision on specified timeframes for Corporate Tax registration
- Federal Tax Authority, Corporate Tax late registration penalty waiver
- UAE Legislation (uaelegislation.gov.ae), Cabinet Resolution No. 109 of 2023 Regulating the Real Beneficiary Procedures
- Ministry of Finance, Ministerial Decision No. 84 of 2025 on Audited Financial Statements
- UAE Legislation (uaelegislation.gov.ae), Federal Decree-Law No. 32 of 2021 on Commercial Companies
- Ministry of Finance, Targeted amendments to eInvoicing system decisions
- GDRFA Dubai, Issuing residence permits for the private sector
- UAE Government portal (u.ae), Residence visa for family members
- Federal Authority for Identity, Citizenship, Customs and Port Security (ICP), Green residency
- GDRFA Dubai, Issuing a golden residence permit (investors)
Ask for a fixed-fee scope
Tell us the activity, the owners and who needs a visa.
