KNOWLEDGE CENTRE

UAE Tax & Business Knowledge Centre.

Plain-English insight on tax, e-invoicing, accounting and compliance — written by the CA-led team that handles it every day.

Latest articles

UAE VAT Input Tax Rules from 1 October 2026

UAE VAT Input Tax Rules from 1 October 2026

From 1 October 2026 a valid tax invoice is not enough to recover UAE input VAT. FTA Decision 13 and Cabinet Decision 149 of 2026 explained.
UAE withholding tax is 0% under Article 45, no registration, no return to file. What it covers, why 0% is not "no WHT", and how to stop foreign countries withholding on your invoices.

Withholding Tax in UAE : Rate, Filing & Treaty Relief

UAE withholding tax is 0% under Article 45, no registration, no return to file. What it covers, why 0% is not "no WHT", and how to stop foreign countries withholding on your invoices.
UAE e-invoicing deadline timeline showing ASP appointment and go-live dates for 2026 and 2027

UAE E-Invoicing Deadline 2026–2027: Scope & Penalties

UAE e-invoicing is mandatory for all businesses, VAT-registered or not. Appoint an ASP by 31 March 2027 or face AED 5,000 a month. Full guide to scope and rules.

UAE DMTT Explained: 15% Top-Up Tax & 2026 Deadlines

A plain-English guide to the UAE DMTT under Cabinet Decision 142 of 2024 — who is in scope, how the 15% top-up tax works, and the 30 November 2026 deadline.
UAE Corporate Tax filing deadline and 9-month rule explained

UAE Corporate Tax Filing Deadline

A guide to UAE Corporate Tax filing deadlines, including who must file, the 9-month filing rule, Free Zone requirements, EmaraTax filing and late-filing penalties.
Depreciation on investment property at fair value in UAE under MD 173 of 2025

Depreciation on Investment Property at Fair Value in the UAE

Learn how UAE Corporate Tax treats investment property held at fair value under IAS 40. Understand MD 173, the 4% depreciation deduction, elections and tax adjustments.
Exempt Income under UAE Corporate Tax — guide to Articles 22, 23, 24 and 25

Exempt Income Under UAE Corporate Tax: Complete Guide

Comprehensive guide to Exempt Income under UAE Corporate Tax — Articles 22–25, Participation Exemption, Ministerial Decision 302 of 2024 & FTA guidance.
UAE Small Business Relief Guide showing Corporate Tax relief eligibility, AED 3 million revenue threshold, and extension until 2029 for eligible UAE businesses.

UAE Small Business Relief Explained (2026): Who Qualifies, How to Claim It & Common Mistakes to Avoid

Learn who qualifies for UAE Small Business Relief, eligibility conditions, filing requirements, practical examples, and common mistakes. Updated for the latest Corporate Tax rules.

Popular this month


1.

UAE E-Invoicing 2027: Deadlines, Scope & Penalties

2.

Withholding Tax in UAE : Rate, Filing & Treaty Relief

3.

UAE VAT Input Tax Rules from 1 October 2026

4.

UAE DMTT Explained: 15% Top-Up Tax & 2026 Deadlines

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