The UAE’s corporate tax regime is built on a “reward for compliance” model. For Free Zone businesses, the ultimate reward is the 0% corporate tax rate. However, this is not a default right. To unlock this incentive, an entity must be recognized as a Qualifying Free Zone Person (QFZP). Under the combined framework of Cabinet...
For Free Zone entities in the UAE, achieving Qualifying Free Zone Person (QFZP) status is the ultimate goal to unlock the 0% corporate tax rate. While the criteria for this status are multifaceted, the core pillar is engaging in Qualifying Activities. With the enactment of Ministerial Decision No. 229 of 2025, the UAE has significantly...
The UAE tax environment is entering a sophisticated new era. For years, the Emirates were known primarily for their tax-neutral status, but the rapid implementation of the updated Corporate Tax framework has transformed the landscape. As we navigate through 2025, businesses in Dubai are finding that “compliance” is no longer a static goal, but a...
In the current fiscal landscape, simply knowing that tax exists is not enough. For businesses operating in the Emirates, a Corporate Tax Impact Assessment has become the definitive roadmap for navigating the complexities of the 2025 UAE corporate tax regime. It is a comprehensive evaluation designed to align your operational reality with the latest legislative...
The beginning of 2025 marks a pivotal shift in the financial landscape of the Middle East. With the UAE Federal Tax Authority (FTA) and the Ministry of Finance (MoF) releasing critical updates, multinational enterprises (MNEs) and large-scale businesses must navigate a more complex regulatory environment. Staying ahead of these changes is no longer just a...
The UAE tax ecosystem is witnessing its most significant evolution to date. With the 2025 fiscal year approaching, the implementation of the OECD’s Global Minimum Tax framework, specifically Pillar Two and the Domestic Minimum Top-up Tax (DMTT), has become a top priority for multinational enterprises (MNEs). Understanding your exposure is no longer optional; it is...
Internal audit practices in Dubai have evolved into a critical component of corporate governance, financial transparency, and regulatory compliance. With the introduction of the UAE Corporate Tax Law, increasing expectations from the Federal Tax Authority, and heightened scrutiny from regulators, companies in Dubai are required to maintain strong internal control systems that can withstand independent...
The United Arab Emirates (UAE) has earned a reputation for its business-friendly environment and advantageous tax regime. As the region continues to align with global standards, it’s essential for businesses operating in or entering the UAE to understand the different types of business taxes in effect. This article offers a detailed overview of the key...
