VATPDF guide
UAE VAT Registration Guide
Thresholds, deadlines, documents and a step-by-step walkthrough of FTA registration on EmaraTax.
PDF · 2 pages
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Corporate tax calculator
Estimate your UAE corporate tax from revenue and profit — including Small Business Relief and tax losses.
Losses can reduce taxable income by up to 75% each year; any excess is carried forward.
Small Business Relief
Eligible on revenue (AED 3m or less). Relief applies to tax periods ending on or before 31 Dec 2026; losses in relief years cannot be carried forward.
HOW YOUR TAXABLE INCOME IS TAXED
● 0% band: AED 375,000● 9% band: AED 225,000
ESTIMATED CORPORATE TAX
AED 20,250.00
Accounting profit / (loss)AED 600,000.00
Adjusted taxable incomeAED 600,000.00
Losses used (lower of the two)AED 0.00
Taxable income after lossesAED 600,000.00
0% band (first AED 375,000)AED 375,000
9% on AED 225,000AED 20,250.00
Effective rate on profit3.38%
Losses carried forwardAED 0.00
Small Business ReliefNot elected
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Tools provide estimates for general guidance only and are not tax, legal or financial advice. Speak to our team before acting on any result.
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Guides, checklists & templates.
Practical, up-to-date resources written by our team. Free to download and share.
Corporate TaxChecklist
Corporate Tax Compliance Checklist
Registration, elections, record-keeping, filing and payment — everything to tick off each tax period.
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Statutory Audit Readiness Checklist
Documents, reconciliations and controls to prepare before your auditor arrives.
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VATPDF guide
VAT Return Filing Guide (EmaraTax)
How to prepare and submit a VAT return, plus the most common errors and how to fix them.
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VATQuick reference
VAT: Exempt vs Zero-Rated Supplies
A one-glance reference of which supplies are zero-rated, which are exempt and why it matters.
PDF · 2 pages
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Small Business Relief Eligibility
Check whether your business can elect for corporate tax Small Business Relief.
PDF · 1 page
PayrollChecklist
WPS Payroll Compliance Checklist
Key steps to stay compliant with the UAE Wage Protection System each month.
PDF · 1 page
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Prepare your data, systems and service provider for the UAE e-invoicing mandate.
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Monthly Bookkeeping Template
Income, expenses, bank reconciliation and VAT summary tabs with formulas ready to use.
Excel (.xlsx) or CSV
TemplatesSpreadsheet template
Chart of Accounts — Trading Company
A ready-made chart of accounts structured for UAE trading businesses.
Excel (.xlsx) or CSV
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When must a business register for VAT?
Registration is mandatory when taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to in the next 30 days. You may register voluntarily above AED 187,500.
How often are VAT returns filed?
Usually quarterly (some businesses monthly). Returns and payment are due within 28 days of the end of each tax period, through the EmaraTax portal.
Who qualifies for Small Business Relief?
Resident businesses with revenue of AED 3 million or less in the relevant and previous tax periods can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. Some entities, such as Qualifying Free Zone Persons and members of large groups, are excluded.
What documents are needed for a statutory audit?
Typically: prior-year audited financial statements, trial balance, bank statements and reconciliations, sales and purchase registers, VAT returns, fixed asset register, payroll records and board resolutions.
How long must records be kept?
At least five years for most accounting and tax records, with longer periods for certain real estate records. Keep invoices, contracts and working papers in an organised, retrievable form.