All Types of Taxes in the UAE: Complete 2026 Guide with Dates
The UAE is widely known as a low-tax jurisdiction, but it is not completely tax-free. Businesses, importers, hotel operators, property buyers, multinational groups, VAT-registered persons, excise taxpayers and employers can face several federal taxes, emirate-level fees, municipality charges and payroll-related obligations. This guide explains every major UAE tax type, key 2026–2027 tax dates, calculation formulas, planning tools and official sources.
How the UAE Tax System Is Organized
UAE taxation can be understood in four practical layers. First, the federal tax system covers Corporate Tax, VAT, Excise Tax, Customs Duty, Withholding Tax at 0%, and Domestic Minimum Top-up Tax for very large multinational groups. Second, businesses may face tax mechanisms such as registration, returns, electronic invoicing, record keeping and penalties. Third, emirate-level and municipal systems add property registration fees, tourism fees, housing fees and local government charges. Fourth, payroll-related obligations such as pension contributions, unemployment insurance and mandatory health insurance are not income taxes, but they are still important compliance costs.
Complete List of All Major Tax Types in the UAE
The UAE does not have the same broad personal income tax system found in many other countries. However, companies, free zone entities, natural persons conducting business, importers, excise businesses, property buyers, hotel operators, multinational groups and employers can still face tax or tax-like costs. The table below groups the main tax categories and related obligations.
| No. | Tax / fee / contribution | Category | Who deals with it? | Typical timing | Key point |
|---|---|---|---|---|---|
| 1 | Corporate Tax | Federal direct tax | UAE companies, juridical persons, free zone persons, some natural persons conducting business, and some non-residents. | Return and payment generally due within 9 months after tax period end. | 0% on taxable income up to AED 375,000 and 9% above AED 375,000. Qualifying Free Zone Persons may access 0% on qualifying income if conditions are met. |
| 2 | Domestic Minimum Top-up Tax / DMTT | Federal minimum tax / Pillar Two | UAE constituent entities of MNE groups with annual global revenue of EUR 750 million or more in at least two of the four preceding financial years. | Effective for financial years starting on or after 1 January 2025; filing/payment timing follows DMTT rules and should be verified on EmaraTax. | Designed to align the UAE with global minimum tax rules for very large multinational groups. |
| 3 | Value Added Tax / VAT | Federal indirect tax | VAT-registered businesses and certain importers. | VAT return and payment due within 28 days after the end of the tax period. | Standard UAE VAT rate is 5%. Mandatory registration generally applies after taxable supplies/imports exceed AED 375,000. |
| 4 | Import VAT | VAT on imports | Importers of taxable goods. | At import/customs stage or through VAT return mechanism depending on registration and customs process. | Import VAT can apply in addition to customs duty. |
| 5 | Excise Tax | Federal indirect tax | Importers, producers, stockpilers and warehouse keepers dealing with excise goods. | Excise return generally due by the 15th day following the end of each tax period. | Applies to goods harmful to health or the environment, such as tobacco, energy drinks, e-smoking devices and sweetened drinks. |
| 6 | Sweetened Drinks Excise Tax | Excise sub-category | Businesses dealing in sweetened drinks. | New tiered volumetric mechanism effective from 1 January 2026. | Tax is linked to sugar/sweetener content per 100 ml rather than one flat percentage for sweetened drinks. |
| 7 | Customs Duty / Import Duty | Federal/customs tax | Importers and customs declarants. | At customs clearance/import declaration. | Standard customs duty is generally 5% of CIF value, with higher rates for some goods such as alcohol and tobacco. |
| 8 | Withholding Tax at 0% | Corporate Tax mechanism | Potentially relevant to UAE-sourced income paid to non-residents. | No payment due while rate remains 0%. | Included in the UAE Corporate Tax framework at a 0% rate. |
| 9 | Electronic Invoicing Compliance | Tax reporting compliance | Businesses and government entities in scope of the UAE e-invoicing rollout. | Pilot and voluntary onboarding from 1 July 2026; mandatory phases from 2027. | Not a tax itself, but a major VAT/Corporate Tax data-reporting compliance change. |
| 10 | Tourism Dirham Fee | Emirate tourism fee | Hotel guests and hotel establishments, especially in Dubai. | Per room per night of occupancy. | Charged based on hotel category and emirate rules. |
| 11 | Hotel Room Tax / Municipality Fee / City Tax / Tourism Fee | Emirate/local hotel charges | Hotels, hotel apartments and guests. | At hotel billing/occupancy. | UAE hotel bills may include municipality fees, city tax, service charges and tourism fees, depending on emirate and hotel type. |
| 12 | Municipality Housing Fee | Municipality charge | Tenants and residential property occupants in applicable emirates. | Usually monthly through utility bill or municipality billing system. | In Abu Dhabi, residential municipality fee is calculated at 5% of rental value or rental index, billed monthly. Dubai also uses housing-fee mechanisms linked to rental/occupancy systems. |
| 13 | Property Transfer Fee | Emirate property fee | Property buyers/sellers. | At property transfer/registration. | Dubai property sale registration commonly involves a 4% DLD fee, plus trustee, knowledge and innovation fees where applicable. |
| 14 | Property Registration Fee / Title Deed Fee | Emirate property fee | Property owners and buyers. | At title deed or registration service. | Varies by emirate and service type. |
| 15 | Mortgage Registration Fee | Emirate property finance fee | Property buyers using mortgage finance. | At mortgage registration or release. | Charged by the relevant land department based on mortgage/transaction rules. |
| 16 | Oqood / Off-plan Registration Fee | Dubai off-plan property fee | Off-plan property purchasers and developers. | At off-plan registration / developer transaction stage. | Important in Dubai off-plan property purchases. |
| 17 | Trade Licence Fees | Business licensing cost | Mainland and free zone businesses. | On incorporation and annual renewal. | Not normally called tax, but a mandatory business cost. |
| 18 | Commercial Registration Fees | Business registration cost | Businesses and legal entities. | On registration and renewal. | Applies through mainland/free zone authorities depending on legal setup. |
| 19 | Knowledge Fee | Government transaction fee | Applicants using many government services. | At the time of government service transaction. | Small fixed fee added to many UAE/Dubai government transactions. |
| 20 | Innovation Fee | Government transaction fee | Applicants using many government services. | At the time of government service transaction. | Small fixed fee commonly paired with knowledge fee in Dubai services. |
| 21 | Municipality Business / Market Fees | Municipality/local business fee | Some commercial activities, shops, restaurants, offices and licensed establishments. | Typically linked to licence or municipality billing cycle. | Varies by emirate, municipality and business activity. |
| 22 | Pension and Social Security Contributions | Payroll contribution | Employers and eligible UAE/GCC national employees. | Monthly payroll contribution cycle. | Not salary income tax; it is a social security/pension contribution system. |
| 23 | Unemployment Insurance / ILOE Premium | Employment insurance | Most private sector and federal government employees. | Insurance premium cycle depends on plan/payment option. | Mandatory insurance scheme, not income tax. |
| 24 | Health Insurance Premiums | Mandatory insurance cost | Employers/employees depending on emirate and contract. | At policy issue/renewal or payroll arrangement. | Mandatory in emirates such as Dubai and Abu Dhabi, but not a tax. |
| 25 | End-of-Service Gratuity | Labour-law liability | Employers. | On employee termination/resignation where eligible. | Not tax, but a major employment cost under UAE labour rules. |
| 26 | Emirate-level taxes on oil, gas and foreign bank branches | Sector-specific emirate taxation | Oil/gas companies, natural resource businesses and certain foreign bank branches. | Sector and emirate-specific. | Special tax regimes may apply outside ordinary business tax situations. |
| 27 | No personal income tax | Not applicable | Individuals earning ordinary salary income. | No annual personal income tax return for ordinary salary income. | The UAE does not levy income tax on individuals. |
| 28 | No general inheritance, estate, gift or wealth tax | Not generally applicable | Individuals and families. | No ordinary annual filing cycle. | Succession, wills, Sharia, DIFC/ADGM wills and property transfer rules may still matter legally. |
| 29 | No general personal capital gains tax | Not generally applicable for individuals | Individuals outside business activity. | No ordinary personal CGT filing cycle. | Business gains may be relevant under Corporate Tax if part of taxable business income. |
UAE Tax Dates Calendar 2026–2027
UAE tax dates depend heavily on your tax period and taxpayer category. The most important rules are: Corporate Tax returns and payments are generally due within 9 months after the tax period, VAT is due within 28 days after the VAT period, and Excise Tax returns are due by the 15th day after the excise tax period. The calendar below gives practical dates and milestone examples.
| Date | Status | Tax / compliance event | Who should care? | What is due or changing? |
|---|---|---|---|---|
| 1 June 2026 | Checking | VAT return/payment announcement date | VAT-registered businesses with relevant tax period deadline | FTA announcements show this date as a final deadline for filing VAT returns for relevant periods. Businesses should always check the exact EmaraTax due date shown in their account. |
| 15 June 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for the May 2026 excise tax period, based on the rule that excise returns are due by the 15th day following the end of the tax period. |
| 28 June 2026 | Checking | VAT monthly return/payment pattern | Monthly VAT filers | Typical deadline for May 2026 VAT period, based on the 28-day rule after the tax period. |
| 1 July 2026 | Checking | UAE e-invoicing pilot and voluntary onboarding | Businesses preparing for electronic invoicing | Pilot phase begins and voluntary e-invoicing onboarding becomes available for all persons regardless of revenue. |
| 15 July 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for June 2026 excise tax period. |
| 28 July 2026 | Checking | VAT monthly/quarterly return/payment | Monthly VAT filers and quarterly VAT filers with Apr–Jun period | Typical monthly deadline for June 2026 VAT period and quarterly deadline for Apr–Jun 2026 VAT period. |
| 31 July 2026 | Checking | E-invoicing ASP appointment deadline for large persons | Persons with annual revenue of AED 50,000,000 or more | Last date to appoint an Accredited Service Provider under the UAE e-invoicing implementation plan for the first mandatory category. |
| 15 August 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for July 2026 excise tax period. Check EmaraTax for weekend or public-holiday handling. |
| 28 August 2026 | Checking | VAT monthly return/payment | Monthly VAT filers | Typical deadline for July 2026 VAT period. |
| 15 September 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for August 2026 excise tax period. |
| 28 September 2026 | Checking | VAT monthly return/payment | Monthly VAT filers | Typical deadline for August 2026 VAT period. |
| 30 September 2026 | Checking | Corporate Tax return/payment for 31 Dec 2025 year-end | Most calendar-year companies and taxable persons with tax period ending 31 December 2025 | Example Corporate Tax deadline based on the 9-month rule after the end of the tax period. |
| 15 October 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for September 2026 excise tax period. |
| 28 October 2026 | Checking | VAT monthly/quarterly return/payment | Monthly VAT filers and quarterly VAT filers with Jul–Sep period | Typical monthly deadline for September 2026 VAT period and quarterly deadline for Jul–Sep 2026 VAT period. |
| 15 November 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for October 2026 excise tax period. |
| 28 November 2026 | Checking | VAT monthly return/payment | Monthly VAT filers | Typical deadline for October 2026 VAT period. |
| 15 December 2026 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for November 2026 excise tax period. |
| 28 December 2026 | Checking | VAT monthly return/payment | Monthly VAT filers | Typical deadline for November 2026 VAT period. |
| 31 December 2026 | Checking | Corporate Tax return/payment for 31 March 2026 year-end | Businesses with tax period ending 31 March 2026 | Example Corporate Tax deadline based on the 9-month rule. |
| 1 January 2027 | Checking | Mandatory e-invoicing phase for large persons | Persons with annual revenue of AED 50,000,000 or more | Last date to implement the UAE Electronic Invoicing System for the first mandatory category. |
| 15 January 2027 | Checking | Excise Tax monthly return/payment | Excise taxpayers | Typical deadline for December 2026 excise tax period. |
| 28 January 2027 | Checking | VAT monthly/quarterly return/payment | Monthly VAT filers and quarterly VAT filers with Oct–Dec period | Typical monthly deadline for December 2026 VAT period and quarterly deadline for Oct–Dec 2026 VAT period. |
| 31 March 2027 | Checking | Corporate Tax deadline for 30 June 2026 year-end; e-invoicing ASP appointment for later phases | Businesses with tax period ending 30 June 2026; persons with revenue below AED 50,000,000; government entities | Corporate Tax example deadline under the 9-month rule. Also the last date to appoint an ASP for persons below AED 50,000,000 and for government entities under the e-invoicing rollout plan. |
| 30 June 2027 | Checking | Potential first-transition DMTT filing/payment milestone | In-scope MNE groups with 31 December 2025 year-end | Many advisory summaries describe an 18-month transitional window for first DMTT filings. In-scope groups should verify the exact EmaraTax/DMTT filing requirement. |
| 1 July 2027 | Checking | Mandatory e-invoicing phase for persons below AED 50 million revenue | Persons with annual revenue below AED 50,000,000 | Last date to implement UAE e-invoicing for the second mandatory category. |
| 30 September 2027 | Checking | Corporate Tax return/payment for 31 Dec 2026 year-end | Most calendar-year taxable persons with tax period ending 31 December 2026 | Example Corporate Tax deadline based on the 9-month rule. |
| 1 October 2027 | Checking | Mandatory e-invoicing phase for government entities | Government entities in scope | Last date to implement UAE e-invoicing for government entities under the published rollout plan. |
Tax Date Patterns by UAE Tax Type
Not every UAE tax has the same filing pattern. Some are periodic FTA returns, some are triggered by import or property transaction, some are monthly fees, and some are upcoming compliance changes.
| Tax / fee | Normal date pattern | Planning note |
|---|---|---|
| Corporate Tax | Annual return/payment within 9 months from the end of the tax period. | For a 31 December 2025 year-end, the example deadline is 30 September 2026. |
| DMTT | Effective for financial years starting on or after 1 January 2025. Filing/payment timing follows DMTT rules and FTA implementation. | Large in-scope MNE groups should prepare data well before the return due date. |
| VAT | Return and payment within 28 days after the end of the VAT tax period. | Monthly and quarterly VAT periods are common. Always check EmaraTax for the exact date. |
| Excise Tax | Return due by the 15th day following the end of each excise tax period. | Relevant to importers, producers, stockpilers and warehouse keepers of excise goods. |
| Sweetened Drinks Excise | Tiered volumetric model effective from 1 January 2026. | Product classification and conformity certificates matter because tax depends on sugar/sweetener content. |
| Customs Duty | At customs declaration/clearance. | Rate depends on product type, CIF value, origin, GCC customs rules and exemptions. |
| Import VAT | At import stage or via VAT accounting process for registered importers. | Importers should reconcile customs declarations with VAT returns. |
| E-invoicing | Pilot/voluntary from 1 July 2026. Mandatory phases from 2027. | Large businesses should appoint ASPs and update ERP/accounting systems before mandatory dates. |
| Tourism Dirham and hotel taxes | Per room per night or at hotel billing cycle depending on emirate. | Hotels should reconcile occupancy, room category and emirate-specific fee rules. |
| Municipality housing fee | Usually monthly through utility or municipal billing. | In Abu Dhabi, the residential municipality fee is billed monthly and based on rental value or rental index. |
| Property transfer and registration fees | At transaction/registration stage. | Dubai sale registration commonly involves a 4% DLD fee plus fixed service fees. |
| Trade licence and commercial registration fees | On incorporation and annual renewal. | Mainland and free zone renewal dates must be tracked separately from FTA tax dates. |
| Pension/social security contributions | Monthly payroll cycle. | Applies to eligible UAE/GCC national employees, not ordinary expatriate salary income tax. |
| ILOE unemployment insurance | Premium cycle depends on the employee’s selected plan/payment arrangement. | Not a tax, but non-compliance may create employment-related consequences. |
Important UAE Tax Formulas
These formulas are simplified for education and planning. Final calculations depend on UAE tax law, FTA guidance, tax period, free zone status, exemptions, import classification, documentation, invoices and official EmaraTax filings.
Corporate Tax taxable income
\[ \text{Taxable Income} = \text{Accounting Income} \pm \text{Tax Adjustments} \]
Adjustments may include exempt income, non-deductible expenditure, reliefs, transfer pricing adjustments, tax losses and other Corporate Tax rules.
Corporate Tax payable
\[ \text{Corporate Tax} = \max(\text{Taxable Income} - 375{,}000, 0) \times 9\% \]
This simplified formula covers the ordinary 9% rate above AED 375,000. Free zone, exempt person and special regime rules must be checked separately.
VAT on tax-exclusive amount
\[ \text{VAT} = \text{Taxable Value} \times 5\% \]
\[ \text{Invoice Total} = \text{Taxable Value} + \text{VAT} \]
Reverse VAT from tax-inclusive amount
\[ \text{Taxable Value} = \frac{\text{VAT-Inclusive Amount}}{1.05} \]
\[ \text{VAT Amount} = \text{VAT-Inclusive Amount} - \text{Taxable Value} \]
Net VAT payable
\[ \text{Net VAT Payable} = \text{Output VAT} - \text{Recoverable Input VAT} \]
If recoverable input VAT exceeds output VAT, the business may have a credit/refund position depending on FTA rules.
Customs duty estimate
\[ \text{Customs Duty} = \text{CIF Value} \times \text{Customs Duty Rate} \]
CIF generally means cost, insurance and freight value. The standard UAE customs duty rate is commonly 5%, but some goods have higher or special rates.
Excise tax based on price
\[ \text{Excise Tax} = \text{Excise Price} \times \text{Excise Rate} \]
This applies to percentage-based excise categories. Sweetened drinks now require tiered volumetric logic.
Sweetened drink tiered volumetric excise
\[ \text{Excise Tax} = \text{Litres} \times \text{Tax per Litre by Sugar Tier} \]
Example tiers include AED 1.09 per litre for high sugar, AED 0.97 per litre for medium sugar, and AED 0 for low sugar or artificial-sweetener-only categories, subject to official classification.
Dubai property transfer fee example
\[ \text{DLD Transfer Fee} = \text{Property Sale Value} \times 4\% \]
Fixed trustee, knowledge, innovation, mortgage or other service fees may also apply.
Abu Dhabi municipality housing fee example
\[ \text{Annual Municipality Fee} = \text{Rental Value or Rental Index} \times 5\% \]
\[ \text{Monthly Municipality Fee} = \frac{\text{Annual Municipality Fee}}{12} \]
Tourism Dirham example
\[ \text{Tourism Dirham Fee} = \text{Fee per Room per Night} \times \text{Rooms} \times \text{Nights} \]
Pension contribution example
\[ \text{Contribution} = \text{Pensionable Salary} \times \text{Applicable Contribution Rate} \]
Applies to eligible UAE/GCC national employees under the relevant pension/social security rules.
Mini UAE Tax Calculators for This Article
These embedded calculators are educational examples for RevisionTown readers. They do not replace EmaraTax, official FTA calculators, customs declarations, land department fee systems or professional tax advice.
UAE VAT calculator
Corporate Tax estimate
Dubai property transfer fee example
Related CalculatorWallah Tools for UAE Tax Planning
CalculatorWallah tools are useful for tax education, VAT-style calculations, currency conversion, property fee planning and business examples. Use official UAE platforms for final filing and payment.
Add VAT, remove VAT, reverse VAT and compare UAE 5% VAT with other country presets and custom rates.
Open VAT CalculatorUseful for comparing VAT/GST transaction-tax logic and tax-inclusive/tax-exclusive examples.
Open GST CalculatorUseful for teaching property-value percentage fees, housing fee examples and local property charges.
Open Property Tax CalculatorHelpful for AED invoices, customs values, import examples, expat salary comparisons and cross-border tax planning.
Open Currency ConverterUseful for explaining excise/fuel tax structures and comparing fuel-tax systems internationally.
Open Fuel Tax CalculatorBrowse VAT, GST, property, capital gains, fuel and tax planning calculators in one place.
Open Tax Calculators HubHow to Build a UAE Tax Compliance Calendar
UAE tax compliance is easier when you separate FTA taxes, customs obligations, emirate-level fees, property costs and payroll-related contributions. A company should not manage VAT, Corporate Tax, Excise Tax, trade licence renewal and property fees in one unstructured reminder.
- Identify the taxpayer type. Classify the entity as a mainland company, free zone company, natural person conducting business, VAT registrant, excise taxpayer, importer, hotel operator, property buyer, or MNE group.
- Map the federal taxes. Check whether Corporate Tax, VAT, Excise Tax, Customs Duty, DMTT, Import VAT or withholding-tax rules are relevant.
- Confirm the tax period. Corporate Tax depends on the financial year/tax period. VAT and Excise Tax depend on the periods assigned in EmaraTax.
- Set return and payment reminders. Use 9 months after tax-period end for Corporate Tax, 28 days after VAT period end for VAT, and 15 days after excise period end for Excise Tax.
- Track e-invoicing readiness. Check revenue category, ASP appointment date, ERP/accounting integration, buyer/supplier master data, invoice fields and go-live date.
- Track emirate-level fees separately. Property transfer, registration, housing, hotel, tourism, trade licence and municipal fees are not all handled by the FTA.
- Reconcile before filing. Match invoices, import declarations, VAT ledgers, excise declarations, customs documents, bank statements, financial statements and tax adjustments.
- Save proof. Keep EmaraTax acknowledgements, payment receipts, customs declarations, tax invoices, credit notes, conformity certificates, land department receipts and licence renewal documents.
Tax Type by UAE Taxpayer Profile
Individuals and employees
Most employees do not pay UAE personal income tax on salary. However, they may deal with VAT as consumers, housing fees, ILOE insurance, health insurance, property transfer fees, mortgage registration fees and pension contributions if they are eligible UAE/GCC nationals.
Mainland businesses
Mainland businesses commonly track Corporate Tax, VAT, invoices, VAT returns, trade licence renewal, municipality fees, customs duty if importing, payroll-related obligations and e-invoicing readiness.
Free zone businesses
Free zone businesses are within the Corporate Tax framework and may access 0% on qualifying income if conditions are met. They still need to assess VAT, customs, e-invoicing, record keeping, transfer pricing and free zone licence obligations.
Importers and distributors
Importers should track customs duty, import VAT, excise tax where goods are excise goods, product classification, HS code, CIF value, import declarations and customs payment timing.
Hotels and tourism operators
Hotels and tourism operators may deal with VAT, tourism fees, hotel municipality fees, Tourism Dirham, city tax, service charges, Corporate Tax and local licensing requirements.
Property buyers and owners
Property buyers and owners should track property transfer fees, registration fees, title deed fees, mortgage registration fees, Oqood/off-plan fees, service charges, housing fees and VAT where property type and transaction rules require it.
Frequently Asked Questions About Taxes in the UAE
Does the UAE have personal income tax?
No. The UAE does not levy personal income tax on individuals for ordinary salary income. However, individuals may still pay VAT as consumers and may face property, municipal, insurance or business-related obligations depending on their situation.
What are the main taxes in the UAE?
The main UAE taxes are Corporate Tax, VAT, Excise Tax, Customs Duty, Domestic Minimum Top-up Tax for large MNE groups, and Withholding Tax at 0%. There are also emirate-level and municipal fees such as tourism fees, housing fees, property transfer fees and licence fees.
When is UAE Corporate Tax due?
Corporate Tax returns and payments are generally due within 9 months after the end of the relevant tax period. For example, a taxable person with a 31 December 2025 tax period end would generally file and pay by 30 September 2026.
When is UAE VAT due?
VAT-registered businesses must file VAT returns and make VAT payments within 28 days from the end of the VAT tax period, unless the FTA specifies a different date in the taxpayer's EmaraTax account.
When is UAE Excise Tax due?
Excise Tax returns are generally due by the 15th day following the end of each tax period. Excise taxpayers should confirm the exact deadline in EmaraTax.
What is the UAE VAT rate?
The standard UAE VAT rate is 5%. Some supplies may be zero-rated or exempt, and specific VAT rules apply to imports, exports, real estate, healthcare, education and financial services.
What is the UAE Corporate Tax rate?
For ordinary taxable income, UAE Corporate Tax is 0% up to AED 375,000 and 9% above AED 375,000. Qualifying Free Zone Persons may receive 0% on qualifying income if all conditions are met.
What is UAE DMTT?
The UAE Domestic Minimum Top-up Tax applies to UAE constituent entities of multinational enterprise groups with annual global revenue of EUR 750 million or more in at least two of the four preceding financial years. It is effective for financial years starting on or after 1 January 2025.
What changed for sweetened drinks excise tax in 2026?
From 1 January 2026, sweetened drinks use a tiered volumetric model where excise tax depends on sugar or sweetener content per 100 ml instead of a fixed percentage for the sweetened-drink category.
What is the standard UAE customs duty?
The standard UAE customs duty is generally 5% of CIF value, but some goods such as alcohol and tobacco can have higher rates or special treatment.
Is e-invoicing a tax in the UAE?
No. E-invoicing is not a separate tax, but it is a major tax compliance system connected to invoices, tax data reporting and business transactions. The rollout begins with pilot and voluntary onboarding from 1 July 2026 and mandatory phases from 2027.
Does Dubai charge property transfer fees?
Yes. Dubai property sale registration commonly involves a 4% Dubai Land Department fee, plus trustee, knowledge, innovation, mortgage or other service fees depending on the transaction.
Official Sources and Reference Links
Use these official and reference links to verify tax rates, deadlines, registration requirements, filing obligations, property fees and calculator assumptions before taking action.
| Source | Use it for | Link |
|---|---|---|
| UAE Government Portal: Taxation | Overview of UAE taxation and confirmation that the UAE does not levy income tax on individuals. | Open UAE taxation page |
| Ministry of Finance: Corporate Tax in the UAE | Corporate Tax scope, rates, free zone position, withholding tax at 0% and 9-month filing/payment rule. | Open Corporate Tax source |
| Federal Tax Authority: Corporate Tax | FTA Corporate Tax registration, guides, FAQs, notices and EmaraTax services. | Open FTA Corporate Tax |
| Federal Tax Authority: CT return/payment within 9 months | Corporate Tax return/payment deadline guidance and examples. | Open FTA deadline article |
| Ministry of Finance: UAE DMTT | DMTT scope, MNE revenue threshold and effective date. | Open DMTT source |
| Federal Tax Authority: VAT returns and payments | VAT return and payment deadline within 28 days from tax period end. | Open VAT filing source |
| Ministry of Finance: VAT | VAT introduction, VAT registration and VAT policy overview. | Open VAT source |
| Federal Tax Authority: Excise Tax | Excise Tax registration, returns, payment and excise goods. | Open Excise Tax source |
| FTA: Excise return deadline | Excise Tax return due by the 15th day after the tax period. | Open Excise topics |
| FTA: Sweetened Drinks Tiered Volumetric Model | 2026 sweetened-drink excise tax calculation by sugar/sweetener content. | Open sweetened drinks source |
| UAE Government Portal: Customs duty | Customs duty rate and import duty basics. | Open customs source |
| Ministry of Finance: UAE Electronic Invoicing Guidelines | 2026–2027 UAE e-invoicing pilot, voluntary phase, ASP and mandatory implementation timelines. | Open e-invoicing guidelines |
| UAE Government Portal: Other taxes | Hotel-related charges, city tax, tourism fee and Tourism Dirham context. | Open other taxes source |
| Dubai Land Department: Property sale registration | Dubai property sale registration fee examples including 4% sale value fee. | Open DLD source |
| ADDC: Abu Dhabi Municipality Fee | Abu Dhabi residential municipality fee calculation and monthly billing. | Open ADDC source |
| CalculatorWallah VAT Calculator | UAE VAT add/remove/reverse VAT calculations and bulk invoice breakdowns. | Open VAT Calculator |
| CalculatorWallah GST Calculator | GST/VAT-style transaction tax calculation comparison. | Open GST Calculator |
| CalculatorWallah Property Tax Calculator | Property fee and percentage-based property calculation examples. | Open Property Tax Calculator |
| CalculatorWallah Currency Converter | AED conversions, customs examples, cross-border invoices and expat planning. | Open Currency Converter |
Editorial disclaimer: This page is for educational use on RevisionTown. It is not legal, tax, customs, accounting, real estate, immigration, payroll or investment advice. Confirm final obligations through the FTA, Ministry of Finance, EmaraTax, UAE customs authorities, land departments, municipalities and qualified advisers.