Summary
Federal Decree-Law No. 16 of 2025 (VAT) and No. 17 of 2025 (Tax Procedures) took effect from 1 January 2026 with procedural clarifications, including the order in which credits and incentives are applied. Corporate tax rates are unchanged: 0% up to AED 375,000 of taxable income and 9% above.
What it means for you
The AED 375,000 band is a zero rate, not an exemption — every in-scope business must still register and file.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.