United Arab Emirates

The UAE introduced federal corporate tax for financial years starting on or after 1 June 2023, alongside VAT that has applied since 2018. Qualifying free-zone income can still be taxed at 0%, and large multinational groups face a domestic minimum top-up tax.

Recent judgments and rule changes

Key laws

Federal Decree-Law No. 47 of 2022Corporate tax on business profits.
VAT Law (as amended by FDL 16 of 2025)Value added tax at 5%.
Tax Procedures Law (FDL 17 of 2025)Registration, filing, audits and penalties.
Domestic Minimum Top-up Tax15% minimum for groups with revenue of €750m or more.

Official sources

Federal Tax Authority
Ministry of Finance

Working with India

Doing business between India and United Arab Emirates? We advise on the Indian side — treaty relief, withholding, FEMA and transfer pricing documentation. Talk to us.