Running a business is complex, and the implemented tax law in the UAE does not make it easier. Our tax team can support with an overview of tax system in the UAE, provide tax advise on UAE corporate, excise tax and VAT.

Whether taxes are applicable or not will depend on many factors, including nature of business activities, available exemptions, types of suppliers and customers involved in the business, a place of incorporation and so on. Therefore, it is advisable to work closely with a tax specialist who can provide a detailed analysis and solutions for a given case.


Since introduction of the UAE VAT law on 1 January 2018, all individuals and companies doing business have to comply with certain provisions of the law.


InBusiness can support with the following:


  • Consulting on the law applicability,
  • Defining if supplies are within the scope of VAT or not,
  • VAT registration;
  • Analysis and advice on which supplies are taxable and which are not;
  • Advising on rates applicable (0% or 5%) and exemptions;
  • VAT recording with verification of supporting documents,
  • Preparation of VAT compliant invoices,
  • Control of an in-house accountant on the correctness of VAT returns preparation,
  • Analysis of recoverability of input VAT,
  • VAT apportionment where required;
  • Calculation of the tax payable;
  • Tax filing and tax payment within set deadlines.


The corporate tax law in the UAE became effective as of 1 June 2023.


Any person conducting a business should estimate which rates they should apply 9% or 0%, how to apply the legislation for their type of business, which income is taxable and which adjustments to the audited financials are to be done.


Free Zone registered companies should also analyse if they can be treated as qualifying free zone persons deriving qualifying income and if it is possible to benefit from being registered in a free zone.


Application of 0% tax rate for free zone companies is not a default option, below conditions must be met and enough evidence kept for demonstration to tax authorities.


To be considered as a Qualifying Free Zone Person, in the current version of the law a Free Zone Person must meet the following requirements:


  1. derive qualifying Income from relevant transactions,
  2. maintain adequate substance in a Free Zone,
  3. satisfy the de minimis requirement,
  4. have not elected to be subject to Corporate Tax,
  5. comply with the transfer pricing rules and documentation requirements,
  6. prepare and maintain audited Financial Statements.

If all conditions are not satisfied, a qualifying free zone person loses the right for a preferential 0% rate.


Filing tax return is obligatory even though 0% is applied and the amount of tax payable is zero.


Therefore, we at InBusiness as well equipped and experienced  to undertake all this burdensome work for you. 


To ensure that individuals and businesses are not taxed twice on the same income, it is important to consider Double Taxation Treaties.

The list of countries with whom the UAE concluded the Avoidance of Double Taxation Agreements is published by Ministry of Finance.

InBusiness can help to understand how double taxation treaties are applicable to a given case, help with obtaining a tax residency certificate for both individuals and legal entities to confirm the tax status in the UAE.