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United Arab Emirates Corporate - Significant developments

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There is a growing trend of tax reforms in the Middle East region, and this may result in changes to the tax laws in the United Arab Emirates (UAE).

Based on public sources, the United Arab Emirates is in the early stages of studying a federal corporate tax regime for the country.

Value-added tax (VAT)

VAT was implemented in the United Arab Emirates on 1 January 2018, with a general standard rate of 5% and 0% or exemption for certain supplies. This follows the ratification by the United Arab Emirates of the Common VAT Agreement of the Gulf Cooperation Council (GCC) for the introduction of VAT in the GCC region. See Value-added tax in the Other taxes section for more information.


Last Reviewed - 10 December 2018

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