Resources
UAE laws, authorities, and compliance references.
Bookmark this page. Every link below points to an official source โ the FTA, the Ministry of Finance, ADGM, Tamm, ADDED, MOHRE, ICP, the U.AE government portal. We keep this page current so you never have to wonder what the rules actually say.
UAE authorities
The official portals you (or your advisor) interact with for tax, licensing, immigration, and labour matters.
Federal ยท Tax & finance
Federal ยท Government
Abu Dhabi
Dubai & Northern Emirates
UAE tax laws & key decisions
The primary federal legislation, ministerial decisions, and FTA public clarifications that govern your business. We link directly to the source documents โ no second-hand summaries.
Corporate Tax
Economic substance & UBO
FTA tools & registers
The FTA's interactive tools and public registers โ useful for verifying your own filings and checking that any advisor you hire is actually who they claim to be.
Compliance calendar 2026 โ 2027
Key dates every UAE SME owner should know. Save the page to your home screen โ we update it as the FTA and MoF announce changes.
New CT penalty regime takes effect
Cabinet Decision 129/2025 enters into force. Late CT filing now AED 500/month for first 12 months, AED 1,000/month thereafter. AED 10,000 flat for late registration.
E-invoicing pilot opens
MoF voluntary e-invoicing pilot programme begins. Large taxpayers test ASP integration before mandatory go-live.
ASP appointment deadline (Phase 1)
Businesses with revenue โฅ AED 50M must have appointed an Accredited Service Provider for e-invoicing by this date.
CT first-filing waiver deadline
Last day to file your first CT return within 7 months of FY-end and qualify for the AED 10,000 late-registration penalty waiver.
CT filing peak โ Dec FY companies
Most calendar-year SMEs file their CT return and pay any tax due. SBR-eligible companies file the simplified return.
Small Business Relief sunsets
Last tax period for which SBR is available. Any company that loses SBR eligibility (revenue crossed AED 3M) cannot reclaim it. Plan now.
E-invoicing Phase 1 โ mandatory
All UAE businesses with revenue โฅ AED 50M must issue e-invoices through an Accredited Service Provider.
E-invoicing Phase 2 โ universal
All VAT-registered UAE businesses must comply with e-invoicing. Every SME affected.
E-invoicing โ the 2026-27 wave
The UAE's mandatory e-invoicing programme is the single biggest compliance change SMEs face this year. Here are the official sources.
Free-zone quick reference
A non-exhaustive list of UAE free zones we work with regularly. Each link goes straight to the authority.
- DIFC โ financial
- DMCC โ multi-commodities
- Dubai South โ aviation/logistics
- IFZA โ general
- Meydan FZ โ virtual / SME
- RAKEZ โ RAK general
- SHAMS โ Sharjah media
- SAIF Zone โ Sharjah airport
- UAQ FTZ โ Umm Al Quwain
- Fujairah FZ
Glossary โ UAE compliance in plain English
The acronyms you'll meet over and over again as a UAE business owner.
Corporate Tax. UAE federal tax on business profits, 9% above AED 375,000 of taxable income. Effective since 1 June 2023 for most businesses.
Small Business Relief. CT election available to UAE residents with revenue โค AED 3M per tax period, treating taxable income as zero. Available only for periods ending on or before 31 December 2026.
Qualifying Free Zone Person. A free-zone entity meeting CT-specific tests (substance, qualifying income) that pays 0% on qualifying income and 9% on the rest.
Value Added Tax. UAE federal consumption tax at 5% on most supplies. Mandatory registration above AED 375k revenue, voluntary above AED 187.5k.
Tax Registration Number. The 15-digit number the FTA issues on VAT or CT registration. Must be shown on all tax invoices.
The FTA's online portal. Every VAT and CT filing happens here. Login is via UAE Pass or registered email.
Ultimate Beneficial Owner. Any natural person who directly or indirectly owns 25%+ of a UAE company. Mandatory declaration from 2026 for mainland.
Economic Substance Regulations. Annual notification + report regime requiring qualifying entities to demonstrate real activity in the UAE.
Accredited Service Provider โ an MoF-accredited intermediary through which e-invoices are exchanged. Mandatory for โฅ AED 50M from 1 Jan 2027.
Power of Attorney. Document authorising your advisor (e.g., PremiereGate) to file on your behalf via EmaraTax / Tamm.
Wage Protection System. MOHRE-supervised salary-payment system for private-sector employees in the UAE.
MOHRE-approved typing centre channel for processing labour transactions (work permits, contracts, Emiratisation).
Still not sure where you stand?
A 30-minute call in Arabic or English โ we'll review your registrations, deadlines, and risks against the official sources above.
Book a free 30-min call โ