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Guide to corporate tax and value added tax in the UAE

Publication date: May 19, 2026 Writer: Government Commentary Advisor UAE commentary guides

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With a 9% corporate tax and 5% VAT in effect, business license holders are required to register to avoid stiff late fines.

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The regulations stipulate that financial accounts must be opened and the accounting system must be linked to EmaraTax to file periodic returns regularly and validly.

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The initial registration of the tax number is free through the Federal Tax Authority portal, and is subject only to clearance and accounting review fees.

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