UAE practice notes

The UAE VAT return errors that trigger FTA fines in 2026 - reverse charge, wrong Emirate boxes, over-claimed input tax - and how much each mistake costs.

The FTA's new education VAT guide (VATGED1) sharpens which fees are zero-rated and which carry 5%. What UAE schools, nurseries and universities must fix now.

Aggregate related-party transactions over AED 40m trigger a UAE Transfer Pricing Disclosure Form with your CT return. Who files, what counts, and when.

The UAE replaced its flat 50% excise on sweetened drinks with a tiered per-litre sugar tax on 1 January 2026. See the new rates and what your business must do.

Losing Qualifying Free Zone Person status means 9% corporate tax for five years. Learn what triggers disqualification and how to keep your 0% rate.

The FTA's June 2026 update changed how UAE family foundations claim corporate tax transparency. See who qualifies, what changed, and how to elect.

If your UAE company's financial year ended 31 December 2025, your corporate tax return and payment are both due by 30 September 2026. Use this checklist.

The FTA can now reach back up to 15 years in some cases. Here is how the 2026 audit limitation rules work and how long to keep your UAE tax records.

UAE holding companies can claim 0% corporate tax on qualifying dividends and capital gains. Here are the participation exemption conditions for 2026.