United Arab Emirates: Tax

With the expansion of international business activities and investments, determining tax residency has become an important matter for individuals and companies that have transactions or sources of income in more than one country.

25 degrees in December, no personal income tax, efficient administration, and companies incorporated within days. The UAE continues to attract entrepreneurs from around the world.

The United Arab Emirates ("UAE") has significantly enhanced its legislative framework for the exchange of information for tax purposes through the issuance of Cabinet Resolution No. 209 of 2025.

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.

The Federal Tax Authority has issued an updated Corporate Tax Guide on the Taxation of Family Foundations for 2026, introducing important clarifications to the UAE Corporate Tax regime. The new guidance addresses previously uncovered areas including asset transfers, tax basis adjustments, fiscal transparency limitations, and multi-family ownership arrangements, providing greater certainty for family wealth structures operating under UAE tax law.

Discover how businesses and individuals can benefit from UAE's tax-free income opportunities through qualifying free zone status, exempted entity classifications, and specific income streams that remain outside the scope of corporate taxation. Learn the precise conditions and requirements that determine eligibility for 0% tax treatment in the Emirates.

The UAE Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, fundamentally changing how businesses must identify directors and officers for tax purposes.

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.

The UAE has developed a sophisticated tax system that mirrors established financial centers while maintaining competitive advantages. This analysis examines how the Emirates' approach to corporate taxation, VAT, and business structures compares with traditional onshore jurisdictions, revealing both strategic alignments and key differentiators that position the UAE uniquely in the global tax landscape.

With the expansion of international business activities and investments, determining tax residency has become an important matter for individuals and companies that have transactions or sources of income in more than one country.

The UAE Federal Tax Authority has issued Corporate Tax Public Clarification CTP010, fundamentally changing how businesses must identify directors and officers for tax purposes.

The UAE Federal TaxAuthority (FTA) has recently issued Public Clarification CTP011¹, setting out its position on downward transfer pricing (TP) adjustments made by a Taxable Person in the Corporate Tax Return, along with the disclosure and documentation expected to support such adjustments.