UAE Insights

Practical guidance for UAE mainland LLCs, Free Zone companies, and individual residents. Corporate Tax registration, VAT under the FTA, substance tests, real estate accounting, and UK-UAE cross-border tax for expats.

UAE
UAE VAT on Staff Benefits: Six Cases You Can Still Claim

UAE VAT on Staff Benefits: Six Cases You Can Still Claim

FTA Decision 17 of 2026 took effect on 1 October. It names six cases where input VAT on employee expenses stays recoverable, and the proof each one needs.

Oct 14, 20268 min read
UAE Free Zone vs Designated Zone: Why the Gap Costs 9%

UAE Free Zone vs Designated Zone: Why the Gap Costs 9%

The FTA's TAXP010 guidance confirms a VAT Designated Zone is not automatically one for Corporate Tax. What UAE free zone distributors need to check now.

Oct 12, 20268 min read
ADGM Sub-Threshold Fund Manager: The USD 200m Shortcut

ADGM Sub-Threshold Fund Manager: The USD 200m Shortcut

ADGM's FSRA added a lighter fund manager licence in September 2026. Under USD 200m committed capital you skip the EBCR, Finance Officer and internal audit.

Oct 8, 20267 min read
DMCC Foundations: A New Succession Option for UAE Families

DMCC Foundations: A New Succession Option for UAE Families

DMCC adopted its Foundations Regulations on 23 September 2026, giving the UAE a fourth foundation regime. How it compares with DIFC, ADGM and RAK ICC.

Oct 6, 20268 min read
UAE Master File and Local File: What the FTA Expects

UAE Master File and Local File: What the FTA Expects

UAE transfer pricing documentation explained: the AED 200m threshold, what goes in each file, which transactions to include, and the 30-day FTA deadline.

Oct 2, 20268 min read
UAE Corporate Tax: Who Counts as a Director or Officer?

UAE Corporate Tax: Who Counts as a Director or Officer?

FTA Clarification CTP010 redefines director and officer for UAE corporate tax. Job titles no longer decide it, and the wrong call costs you a deduction.

Sep 30, 20268 min read
Foreign Tax Credit UAE: Claim It Before It's Forfeited

Foreign Tax Credit UAE: Claim It Before It's Forfeited

UAE corporate tax credits foreign tax you already paid, but only up to the UAE tax on that income. Anything above the cap is forfeited, not carried forward.

Sep 25, 20269 min read
UAE Corporate Tax Exemption: New Deadlines From 15 September

UAE Corporate Tax Exemption: New Deadlines From 15 September

The FTA replaced its corporate tax exemption rules on 15 September 2026. Funds, foundations and government-owned subsidiaries face new application deadlines.

Sep 23, 20268 min read
UAE Corporate Tax: Can You Use Cash Basis Accounting?

UAE Corporate Tax: Can You Use Cash Basis Accounting?

UAE businesses with revenue under AED 3 million can prepare accounts on a cash basis for corporate tax. Who qualifies, what changes, and the traps.

Sep 17, 20268 min read