UAE practice notes

FTA Directive No. 5 of 2026 fixes how to value deemed supplies of services. The calculation, the Article 36 override, and what to check before you file.

DMCC gives you six months, ADGM nine, and DIFC starts its clock when you circulate accounts. How UAE free zone filing deadlines actually differ in 2026.

The UAE extended Small Business Relief to 31 December 2029, giving firms under AED 3 million three more years of 0% corporate tax. Here is what changed.

FTA Decision 12 of 2026 sets a deadline to register UAE entities for the 15% top-up tax. Most in-scope groups must sign up on EmaraTax by 30 November 2026.

Leaving a UAE VAT group but staying registered? From 1 August 2026, adjustments to pre-exit supplies go in your own VAT return, not the group's. What changed.

The FTA has clarified what 'adequate substance' means for the free zone 0% rate. You can outsource the staff and share the desk, but you can't be a nameplate.

Invest in a UAE REIT? Legal-person investors pay corporate tax on 80% of their share of the fund's property income. Here is who is caught and who is exempt.

Companies with 50+ staff face AED 9,000 a month per unfilled Emirati role by 31 December 2026. Here is what UAE employers owe, and how to plan for it.

The UAE's 15% Domestic Minimum Top-Up Tax applies to groups earning over EUR 750m. EmaraTax registration is open now. Here is who is caught and by when.