Tax guides
UAE tax guides for businesses
Plain-language guides to corporate tax, VAT, transfer pricing and excise tax. Every figure has a source and a date, and we review them when the rules change.
Guides
- UAE corporate tax guideUAE corporate tax applies to taxable income at 0% up to AED 375,000 and 9% above it.Read the guide
- UAE VAT guideUAE VAT is charged at 5% on most supplies, with some supplies zero-rated and some exempt.Read the guide
- UAE transfer pricing guideUnder UAE corporate tax, transactions with related parties and connected persons must be priced as independent parties would price them.Read the guide
- UAE excise tax guideUAE excise tax applies to tobacco products, e-smoking devices and liquids, energy drinks and sweetened drinks.Read the guide
Need a view on your own situation?
The guides are general. For your specific case, talk to us.
Last reviewed: 22 October 2026 · Reviewed by Muhammad Imran, ACMA
General information only, not legal or tax advice.
Valorin is an independent advisory firm, not affiliated with the FTA or MoF.