Insights · updated October 2026
UAE corporate tax insights from the team that files.
Guidance for finance teams from our tax practice. Every figure is checked against the law as it stands, and every article is dated so you know how current it is.
Deadlines · 7 min read
Missed the corporate tax deadline? Your next 30 days
Missed the 30 September 2026 UAE corporate tax deadline? What the penalties cost each month, a worked example, and the order to act in over the next 30 days.
2 Oct 2026Read
Deadlines · 6 min
Late registration penalty waiver: the 7-month rule
Registered late for UAE corporate tax? File the first return within 7 months of the first period end and the AED 10,000 penalty is waived. Dates and examples.
29 Sep 2026
E-invoicing · 6 min
UAE e-invoicing from January 2027: the corporate tax view
Revenue of AED 50m or more? Appoint an e-invoicing provider by 30 October 2026 and go live on 1 January 2027. The fines, and why CT figures must reconcile.
24 Sep 2026
Free zones · 6 min
Qualifying Free Zone Person in 2026: keeping the 0% rate
How a Qualifying Free Zone Person keeps 0% UAE corporate tax in 2026: the six conditions, de minimis worked through, MD 229/2025 and the distributor AUP.
18 Sep 2026
Compliance · 6 min
How to calculate UAE corporate tax: four worked examples
How to calculate UAE corporate tax line by line: add-backs, the 75% loss cap, the AED 375,000 band, free zone 0% and Small Business Relief, worked through.
8 Sep 2026
Transfer pricing · 6 min
UAE transfer pricing: disclosures, Master File, Local File
Who files the UAE transfer pricing disclosure form and connected-person schedule, and who needs a Master File and Local File: thresholds, examples and APAs.
25 Aug 2026
Individuals · 6 min
Corporate tax for freelancers: the AED 1 million test
Corporate tax for freelancers applies only once business turnover passes AED 1m in a calendar year. What counts, the deadlines and SBR, worked through.
18 Aug 2026
Planning · 6 min
Small Business Relief extended to 2029: what it means
UAE Small Business Relief now covers tax periods ending by 31 December 2029. What MD 131/2026 changed, what it did not, and when electing costs you money.
12 Aug 2026
Planning · 6 min
UAE R&D tax credit: the 15%, 35% and 50% bands explained
The UAE R&D tax credit applies from 2026 tax periods: 15%, 35% and 50% bands, an AED 2m cap, pre-approval and no cash refunds. How it works, with examples.
4 Aug 2026
Compliance · 6 min
Audited financial statements for UAE corporate tax
MD 84/2025 requires audited financial statements for revenue over AED 50m, every QFZP and every Tax Group. Who is caught, the new AUP rule and audit timing.
30 Jul 2026