At a glance
  • The UAE has a competitive system, not a blanket zero-tax promise.
  • Entity residence and operational substance matter.
  • Cross-border planning requires advice in the home country and the UAE.
01

Build around business purpose

Define the UAE market, functions, staff, risks, assets and decision-making. The structure should reflect where value is created and be capable of operating independently.

  • Commercial rationale
  • Local contracts and governance
  • Adequate people and premises
  • Arm’s-length intercompany arrangements
02

Understand the UAE position

Corporate tax generally applies at 0% up to the statutory taxable-income threshold and 9% above it. A Qualifying Free Zone Person may receive 0% on qualifying income if all conditions are met. VAT and other obligations can still apply.

  • Corporate tax registration and returns
  • Qualifying-income analysis
  • VAT registration monitoring
  • Transfer-pricing documentation
03

Protect the cross-border result

Review tax residence, permanent establishment, controlled foreign company, withholding tax, treaty and exit-tax consequences in every relevant jurisdiction before implementation.

Your next step

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Official sources

This guide is informed by current official guidance. Rules, fees and authority practice can change.

Important: This article is general information, not legal, tax, immigration or financial advice. Eligibility and obligations depend on your facts and the current rules of the relevant authority.