CIT (Corporate Income Tax) filings for financial years ended 31.12.2025 are due by 30.09.2026, and the tax must be paid on the same date.

Exemption from UAE Corporate Income Tax does not place an entity outside the Top-up Tax rules, and the difference is worth checking before the registration deadline.

The FTA has confirmed Top-up Tax registration deadlines for large international groups in the UAE, with a penalty of AED 10,000 for missing them.

FTA (Federal Tax Authority) Decision No. 4 of 2026 sets out how accounting records must be copied, stored and accessed in the UAE from 30.07.26.

VAT and CIT work in very different ways. Here is what separates them and what each one means for your UAE business.

MD 131 extends Small Business Relief to Tax Periods ending on or before 31.12.2029, with the AED 3,000,000 threshold left unchanged.

SBR (Small Business Relief) gives qualifying UAE companies a 0% CIT rate, but the conditions are strict and the current threshold ends on 31.12.2026.

Cabinet Decision No. (129) of 2025 lowers several FTA administrative penalties and encourages businesses to correct tax record errors and submit voluntary disclosures at a reduced cost.

The programme is offering eligible businesses a non-refundable tax credit of up to 50% on qualifying expenditure.

Every VAT-registered business in the UAE must ensure its tax invoices meet the mandatory requirements, with stricter standards ahead as the country transitions to e-invoicing.