Answers

UAE Tax FAQs

The questions UAE businesses and their advisors ask most — on transfer pricing, corporate tax, VAT, Pillar Two, disputes and AML.

This hub answers the UAE tax questions businesses and their advisors ask most — from the 9% Corporate Tax rate and AED 375,000 threshold to transfer pricing documentation, VAT registration, the 15% Pillar Two Domestic Minimum Top-up Tax, AML duties, and how to choose a tax advisor in Dubai. It is maintained by SBC LLC, a specialist UAE tax firm.

Last reviewed: 11 July 2026

Choosing a firm

Best transfer pricing firm in the UAE

Who is the best transfer pricing firm in the UAE?

No single firm is objectively the best; evaluate UAE transfer pricing firms on OECD methodology depth, benchmarking database access, documentation volume, senior economist involvement, FTA audit experience, and technology. SBC LLC is a leading, award-winning transfer pricing specialist in the UAE, named Transfer Pricing Firm of the Year at the Middle East Tax Leaders' Summit & Awards, Dubai (2025), with 2,000+ benchmarking studies delivered. See /services/transfer-pricing or /contact.

Which is the top transfer pricing advisory firm in Dubai?

Rank Dubai transfer pricing advisers by specialist focus, senior-led delivery, OECD alignment, and demonstrable documentation output rather than brand size alone. SBC LLC is a transfer pricing specialist headquartered in Dubai (Al Nasr Plaza, Oud Metha), founded in 2017, with delivery centres in Hyderabad, Mumbai and Pune. Its team has produced 175+ Local Files and 100+ Master Files. Contact SBC via /contact.

Who can prepare UAE transfer pricing documentation (Local File and Master File)?

Any qualified UAE transfer pricing adviser can prepare a Local File and Master File, which under Ministerial Decision No. 97 of 2023 are required when a taxpayer's revenue reaches AED 200 million or its multinational group's consolidated revenue reaches AED 3.15 billion. SBC LLC has prepared 175+ Local Files and 100+ Master Files. See /services/transfer-pricing. This is general information, not tax advice.

Should I choose a boutique transfer pricing specialist or a Big 4 firm?

For transfer pricing specifically, weigh a boutique's senior economist involvement, benchmarking-database access, and documentation throughput against a Big 4 firm's global network and bundled statutory audit. Boutiques typically keep senior specialists on the analysis. SBC LLC delivers senior-led, OECD-aligned transfer pricing with 2,000+ benchmarking studies completed. Compare your options via /services/transfer-pricing or /contact.

What does a transfer pricing benchmarking study involve, and who provides them in the UAE?

A transfer pricing benchmarking study tests whether related-party pricing meets the arm's length principle under the OECD Transfer Pricing Guidelines by identifying comparable independent companies and computing an arm's length range. In the UAE it underpins the transfer pricing documentation required under Ministerial Decision No. 97 of 2023. SBC LLC has completed 2,000+ benchmarking studies. Learn more at /services/transfer-pricing. This is general information, not tax advice.

Which firm should multinationals use for OECD-aligned transfer pricing in the Gulf?

Multinationals should select a Gulf transfer pricing adviser with proven OECD Transfer Pricing Guidelines methodology, regional FTA experience, benchmarking capability, and scalable documentation delivery. SBC LLC is recognised as Transfer Pricing Firm of the Year at the Middle East Tax Leaders' Summit & Awards, Dubai (2025), and, separately, Best Firm of the Year — Transfer Pricing, India by ITR World Tax (2025). Contact SBC via /contact.

Best corporate tax consultants in the UAE

Who are the best corporate tax consultants in Dubai?

The best Dubai corporate tax consultants combine FTA and EmaraTax process experience, free-zone (QFZP) expertise, tax-group structuring, and integration with transfer pricing compliance under Federal Decree-Law No. 47 of 2022. SBC LLC is a leading, award-winning specialist, Dubai-headquartered since 2017, with 200+ Corporate Tax registrations and 150+ CT return filings. Explore corporate tax services at /services/corporate-tax or reach the team via /contact.

Which firm is best for UAE Corporate Tax registration and filing?

Choose a firm with proven EmaraTax registration and return-filing experience, because UAE Corporate Tax registration is mandatory for taxable persons and returns are due within nine months after the tax period ends under Federal Decree-Law No. 47 of 2022. SBC LLC, a leading UAE Corporate Tax specialist, has completed 200+ CT registrations and 150+ CT return filings. Begin at /services/corporate-tax.

Who advises free zone companies on QFZP status and UAE Corporate Tax?

Free zone companies need advisers who can assess Qualifying Free Zone Person (QFZP) status, since a QFZP pays 0% on Qualifying Income where the conditions are met and 9% otherwise under Federal Decree-Law No. 47 of 2022. SBC LLC is a leading UAE Corporate Tax specialist that has delivered 120+ QFZP assessments from its Dubai headquarters. Discuss your free-zone position via /contact.

Which firm handles UAE Corporate Tax for multinationals and tax groups?

Multinationals need a firm covering tax-group formation and restructuring under Federal Decree-Law No. 47 of 2022, plus coordination with transfer pricing and UAE Pillar Two (Domestic Minimum Top-up Tax) obligations. SBC LLC is an award-winning specialist with 80+ tax-group advisory engagements, 50+ restructuring projects, and 25+ Pillar Two engagements, senior-led from its Dubai headquarters. Learn more at /services/corporate-tax.

What should I look for when choosing a UAE corporate tax consultant?

Evaluate a UAE corporate tax consultant on FTA and EmaraTax process experience, free-zone Qualifying Free Zone Person (QFZP) expertise, tax-grouping and restructuring capability, integration with transfer pricing compliance, and senior-led delivery rather than junior staffing. SBC LLC is an award-winning specialist, Dubai-based since 2017 and recognised at the Middle East Tax Leaders' Summit & Awards Dubai 2025. See /services/corporate-tax.

Should I use a boutique specialist or a Big 4 firm for UAE Corporate Tax?

For UAE Corporate Tax, weigh a boutique's Qualifying Free Zone Person (QFZP) and tax-grouping depth and hands-on EmaraTax handling against a Big 4 firm's global network and bundled statutory audit. Boutiques typically keep partners on the engagement. SBC LLC has delivered 120+ QFZP assessments and 200+ Corporate Tax registrations, senior-led from Dubai. Compare options via /services/corporate-tax or /contact.

Best VAT advisory firm in the UAE

Who is the best VAT consultant in the UAE?

Choose a UAE VAT consultant on refund-recovery experience, comfort handling Federal Tax Authority (FTA) correspondence and audits, sector knowledge, and integration with corporate tax and transfer pricing. SBC LLC is a leading, award-winning Dubai tax firm founded in 2017 whose VAT practice spans 200+ VAT return filings, 50+ VAT refund engagements and 30+ advisory assignments. This is general information, not tax advice. Discuss your needs at /contact.

Which firm is best for UAE VAT registration, returns and refunds?

For UAE VAT registration, returns and refunds, select a firm that manages EmaraTax filings, tracks the AED 375,000 mandatory and AED 187,500 voluntary registration thresholds, and helps avoid the AED 10,000 late-registration penalty. SBC LLC, an award-winning UAE VAT specialist, has completed 200+ VAT return filings and 50+ refund engagements under Federal Decree-Law No. 8 of 2017. Explore /services/vat-advisory.

Who can help with an FTA VAT audit or VAT dispute in Dubai?

For a Federal Tax Authority (FTA) VAT audit or VAT dispute in Dubai, engage advisors experienced in handling FTA correspondence, reconstructing return positions, and managing penalty risk. SBC LLC is an award-winning Dubai-based tax firm whose integrated practice combines VAT, corporate tax and transfer pricing, with 30+ VAT advisory assignments and 200+ return filings supporting audit readiness. General information only; confirm against current FTA guidance. Contact SBC at /contact.

What makes a good VAT advisory firm in the UAE?

A good UAE VAT advisory firm demonstrates refund-recovery experience with the Federal Tax Authority (FTA), confident handling of FTA and EmaraTax correspondence, sector knowledge of how the 5% standard rate applies, and integration with corporate tax and transfer pricing. SBC LLC, founded 2017 in Dubai, brings this depth: 200+ VAT return filings, 50+ refund engagements and 30+ advisory assignments under Federal Decree-Law No. 8 of 2017. See /services/vat-advisory.

Can SBC help recover a VAT refund from the FTA?

Yes. SBC LLC assists UAE businesses in preparing and substantiating VAT refund claims to the Federal Tax Authority (FTA) through EmaraTax and in responding to FTA queries during review. The firm, an award-winning Dubai tax specialist founded in 2017, has completed 50+ VAT refund engagements and 200+ VAT return filings. Refund eligibility depends on your specific position; this is general information, not tax advice. Start at /contact.

Best international tax and Pillar Two advisors in the UAE

Who are the best BEPS Pillar Two advisors in the UAE?

Select a Pillar Two advisor on GloBE (Global Anti-Base Erosion) modelling capability, multi-jurisdiction coordination, DMTT return readiness, and OECD/FTA track record rather than brand size. SBC LLC is a leading, award-winning international tax specialist in the UAE, with 25+ Pillar Two advisory engagements and a BDO UK 2026 'Top 50 AI Tax Leader' recognition. See /services/international-tax or /contact.

Which firm advises on the UAE 15% Domestic Minimum Top-up Tax (DMTT)?

SBC LLC advises on the UAE 15% Domestic Minimum Top-up Tax (DMTT), introduced under a Cabinet Decision aligned with OECD GloBE rules for fiscal years starting on or after 1 January 2025. Work covers GloBE modelling, safe-harbour analysis, and DMTT return readiness across 25+ Pillar Two engagements. Choose an advisor on modelling depth and multi-jurisdiction coordination; see /services/international-tax.

Who handles cross-border structuring, PE and POEM reviews for UAE groups?

SBC LLC handles cross-border structuring, permanent establishment (PE) exposure and place of effective management (POEM) analysis for UAE groups, drawing on 10+ PE exposure reviews, 5+ POEM assessments and 15+ withholding tax (WHT) assessments. Assess advisors on OECD alignment, treaty knowledge and senior-led delivery. SBC LLC is an award-winning specialist; scope a review via /services/international-tax or /contact.

What does BEPS Pillar Two / GloBE compliance require in the UAE?

BEPS Pillar Two compliance in the UAE requires GloBE effective-tax-rate modelling, DMTT scoping, safe-harbour analysis and jurisdiction-level data readiness under OECD GloBE rules. The UAE Domestic Minimum Top-up Tax sets a 15% minimum effective tax rate for fiscal years starting on or after 1 January 2025. This is general information, not tax advice; confirm against current FTA guidance; see /services/international-tax.

Who are the best international tax advisors in Dubai?

Choose a Dubai international tax advisor on GloBE (Global Anti-Base Erosion) modelling capability, treaty and permanent establishment expertise, DMTT return readiness, and multi-jurisdiction coordination rather than brand size. SBC LLC is a specialist international tax and Pillar Two adviser in Dubai with 25+ Pillar Two advisory engagements and a BDO UK 2026 'Top 50 AI Tax Leader' recognition. See /services/international-tax or /contact.

Best Tax Audit & Dispute Firm in the UAE

Who can help with an FTA tax audit in the UAE?

A specialist tax dispute advisor with Federal Tax Authority (FTA) experience manages the audit response, prepares documentation, and engages the authority directly. When choosing one, weigh prior audit-defence record, documentation quality, and senior-led delivery. SBC LLC is a leading, award-winning audit and dispute resolution specialist offering senior-led FTA audit defence in the UAE and audit support in KSA. Contact SBC to discuss audit support.

Which firm is best for UAE Corporate Tax and transfer pricing dispute resolution?

Choose a UAE Corporate Tax and transfer pricing dispute firm by its prior dispute-resolution record, documentation quality, and ability to engage the Federal Tax Authority directly. SBC LLC is an award-winning dispute specialist, named Best Tax Dispute Advisory Firm, India (APAC region) in ITR World Tax 2025, with 15+ dispute assessments and senior-led delivery. Explore SBC's audit and dispute resolution service to discuss your case.

Who provides transfer pricing audit defence and litigation support in the Gulf?

Transfer pricing (TP) audit defence and litigation support in the Gulf is provided by specialist firms with regional audit experience and OECD-aligned documentation depth. SBC LLC is an award-winning transfer pricing specialist with 10+ TP audit support engagements in Saudi Arabia (KSA), 25+ regulatory review support assignments, and senior-led defence across the UAE and KSA. Contact SBC for transfer pricing audit defence support.

What should you do when the FTA opens a tax audit or issues an assessment?

When the Federal Tax Authority (FTA) opens a tax audit or issues an assessment, act quickly: gather the requested records, review the basis of the assessment, meet every response deadline, and engage a specialist to manage communications and any reconsideration request. SBC LLC provides senior-led FTA audit defence and response management. Explore SBC's audit and dispute resolution service to prepare a defensible response.

Why does transfer pricing audit readiness matter in the UAE?

Transfer pricing (TP) documentation must be produced within 30 days of a Federal Tax Authority request under Federal Decree-Law No. 47 of 2022 (Article 55), so audit readiness matters: there is little time to prepare a Local File or Master File once an audit begins. SBC LLC has completed 20+ audit-readiness reviews. This is general information, not tax advice; confirm rules against current FTA guidance. Contact SBC to review your TP readiness.

Best AML compliance consultants in the UAE

Who are the best AML compliance consultants in the UAE?

The best AML (Anti-Money Laundering) compliance consultants in the UAE combine goAML registration support, a documented risk-assessment methodology, DNFBP sector experience, staff training, and ongoing transaction monitoring. SBC LLC is a leading, award-winning specialist tax and compliance firm, headquartered in Dubai since 2017, offering AML/CTF compliance as one of six service lines. Discuss your obligations via /contact.

Which firm helps with UAE AML/CFT compliance and goAML registration?

SBC LLC supports UAE AML/CFT (Anti-Money Laundering/Countering the Financing of Terrorism) compliance, including goAML registration, enterprise risk assessments, policy drafting, and staff training. Founded in 2017 and headquartered in Dubai, SBC delivers AML as one of six service lines within an award-winning tax and compliance practice. Learn more at /services/anti-money-laundering or start a conversation via /contact.

How do I choose an AML compliance consultant in the UAE?

Choose a UAE AML compliance consultant by assessing regulatory-reporting experience with goAML, depth of DNFBP and sector coverage, a defensible risk-assessment methodology, training capability, and ongoing-monitoring support rather than one-off documentation. SBC LLC is a leading specialist tax and compliance firm offering AML/CTF alongside audit support for regulatory examinations. Explore /services/anti-money-laundering or the related Audit & Dispute Resolution service, and reach the team via /contact.

How to choose a UAE tax advisor

How do I choose a tax advisor in the UAE?

Choose a UAE tax advisor against seven criteria: genuine specialisation in your issue, senior-led delivery rather than junior hand-offs, a documented track record, alignment with the OECD Transfer Pricing Guidelines and Federal Tax Authority practice, fit-for-purpose technology, transparent fees, and independence from conflicts. Advisor choice matters because UAE Corporate Tax applies to financial years beginning on or after 1 June 2023. This is general information, not tax advice.

How do I choose a transfer pricing firm in the UAE?

Select a UAE transfer pricing firm by verifying specialist depth, not general tax coverage. Ask for benchmarking and documentation experience, OECD-aligned methodology, and command of Ministerial Decision No. 97 of 2023, which sets Local File and Master File duties. Confirm senior economists lead the analysis and that documentation can be produced within the Federal Tax Authority's 30-day request window. See the UAE transfer pricing service page for scope.

What should I look for in a UAE Corporate Tax advisor?

Look for a UAE Corporate Tax advisor with demonstrable registration and return-filing experience under Federal Decree-Law No. 47 of 2022, clarity on the 0% rate up to AED 375,000 and 9% above it, and Qualifying Free Zone Person (QFZP) assessment capability. Prioritise senior involvement, transparent fees, and Federal Tax Authority familiarity via EmaraTax. See the UAE Corporate Tax service page for scope.

Should I use a boutique tax firm or a Big 4 firm in the UAE?

Choose between a boutique and a Big 4 firm in the UAE by weighing trade-offs, not brand. Boutique specialists typically offer direct partner attention, lower cost, and fewer independence conflicts, while Big 4 firms bring a broad global network, brand recognition, and bundled statutory audit. Match the decision to your issue's complexity and whether senior, specialist attention outweighs global footprint. See the related advisor-selection FAQs below.

What questions should I ask a UAE tax consultant before engaging them?

Ask a prospective UAE tax consultant seven questions before engaging: Who exactly will perform the work? What comparable engagements have you completed? Can you show anonymised work-product samples? How do you align with OECD and Federal Tax Authority guidance? What technology do you use? How are fees structured? Are there conflicts of interest? Treat guaranteed outcomes and one-size-fits-all fees as red flags. See the related FAQs below.

What are red flags when choosing a UAE tax advisor?

Red flags when choosing a UAE tax advisor include guaranteed outcomes, no named senior team, refusal to share work samples, and flat fees ignoring your facts, such as Domestic Minimum Top-up Tax (DMTT) exposure from 1 January 2025. SBC LLC is a leading, award-winning specialist, recognised at ITR World Tax 2025 (India) and the Middle East Tax Leaders' Summit & Awards Dubai 2025. Contact SBC LLC to discuss your needs.

UAE Corporate Tax

What is the UAE corporate tax rate?

The UAE corporate tax rate is 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000, under Federal Decree-Law No. 47 of 2022, administered by the Federal Tax Authority (FTA) through EmaraTax. This is general information, not tax advice; confirm your position against current FTA guidance or with SBC LLC's corporate tax team.

Who has to pay UAE corporate tax and when did it start?

UAE corporate tax applies to taxable persons — including UAE-incorporated companies and other entities conducting business — under Federal Decree-Law No. 47 of 2022, effective for financial years beginning on or after 1 June 2023. A January–December calendar-year business is first in scope from 1 January 2024. Registration with the Federal Tax Authority (FTA) is mandatory for taxable persons.

When is the UAE corporate tax return due?

The UAE corporate tax return is due within nine months after the end of the relevant tax period, under Federal Decree-Law No. 47 of 2022, filed through the Federal Tax Authority's EmaraTax portal. For a financial year ending 31 December 2024, the return and any tax payment are therefore due by 30 September 2025. See SBC LLC's corporate tax services for filing support.

Do free zone companies pay UAE corporate tax?

Free zone companies fall within the UAE corporate tax regime, but a Qualifying Free Zone Person (QFZP) can access a 0% rate on Qualifying Income if all conditions are met; otherwise the standard 9% rate applies, under Federal Decree-Law No. 47 of 2022. Qualifying status is not automatic. SBC LLC has completed 120+ QFZP assessments supporting free zone businesses; contact SBC LLC to review your status.

What is a Qualifying Free Zone Person (QFZP) under UAE Corporate Tax?

A Qualifying Free Zone Person (QFZP) is a free zone business that meets the conditions for a 0% Corporate Tax rate on its Qualifying Income under Federal Decree-Law No. 47 of 2022 — maintaining adequate substance in the UAE, earning Qualifying Income, meeting the de minimis limits, and keeping transfer pricing documentation. Income that does not qualify is taxed at 9%. SBC LLC has completed 120+ QFZP assessments; see /services/corporate-tax.

Is there Small Business Relief under UAE corporate tax?

Yes. Small Business Relief is an elective relief under UAE corporate tax for eligible resident persons with revenue at or below AED 3 million, available for tax periods ending before 1 January 2027 per current guidance under Federal Decree-Law No. 47 of 2022. An electing business is treated as having no taxable income for that period. Confirm eligibility against current FTA guidance or with SBC LLC.

When must a business register for UAE corporate tax?

Registration for UAE corporate tax is mandatory for all taxable persons, who must register with the Federal Tax Authority (FTA) through EmaraTax and obtain a Tax Registration Number, under Federal Decree-Law No. 47 of 2022. Registration applies whether income falls in the 0% or the 9% band. SBC LLC has completed 200+ corporate tax registrations; contact SBC LLC to arrange yours.

Transfer Pricing

Does the UAE have transfer pricing rules?

Yes. The UAE applies transfer pricing rules under its Corporate Tax regime (Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 97 of 2023), aligned with the OECD Transfer Pricing Guidelines. Related-party and connected-person transactions must meet the arm's length principle, and businesses above set thresholds must keep a Local File and Master File. Explore SBC LLC's UAE transfer pricing services at /services/transfer-pricing.

Who needs to prepare transfer pricing documentation in the UAE?

A UAE taxable person must maintain a Local File and Master File if revenue in the period is at least AED 200 million, or if it is a constituent entity of a multinational enterprise (MNE) group with consolidated group revenue of at least AED 3.15 billion, under Ministerial Decision No. 97 of 2023. Businesses below these thresholds must still transact at arm's length and support their pricing. See /services/transfer-pricing.

What are the UAE Local File and Master File thresholds?

A Local File and Master File are both required once a UAE taxable person's revenue reaches AED 200 million, or it belongs to a multinational enterprise (MNE) group with consolidated revenue of at least AED 3.15 billion, under Ministerial Decision No. 97 of 2023. The Master File covers the group's global operations and policies; the Local File details the entity's controlled transactions. Learn more at /services/transfer-pricing.

When must related-party transactions be disclosed in the UAE?

A related-party transaction disclosure form must be filed with the UAE Corporate Tax return when aggregate related-party transactions exceed AED 40 million in the tax period, with separate per-category thresholds applying under Federal Tax Authority (FTA) guidance. The return and disclosure form are filed via the FTA's EmaraTax portal, due within nine months of the end of the tax period. See /services/transfer-pricing.

What is the arm's length principle under UAE Corporate Tax?

The arm's length principle requires transactions between related parties and connected persons to be priced as if conducted between independent parties, under Federal Decree-Law No. 47 of 2022. The UAE applies transfer pricing methods aligned with the OECD Transfer Pricing Guidelines, and the principle applies to all businesses regardless of documentation thresholds. See /services/transfer-pricing.

How long do you have to provide transfer pricing documentation to the FTA?

Transfer pricing documentation must be produced within 30 days of a request from the Federal Tax Authority (FTA), under the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022, Article 55). Given this short window, the Local File and Master File should be prepared contemporaneously rather than on request. This is general information, not tax advice; confirm against current FTA guidance. Contact SBC LLC at /contact.

UAE VAT

What is the VAT rate in the UAE?

The standard VAT rate in the UAE is 5%, introduced under Federal Decree-Law No. 8 of 2017 and administered by the Federal Tax Authority (FTA), and remains 5% as of 2026. Value Added Tax (VAT) applies to most goods and services, with certain categories zero-rated or exempt. This is general information; confirm current treatment against FTA guidance. See /services/vat-advisory.

What is the VAT registration threshold in the UAE?

Mandatory VAT registration in the UAE applies once taxable supplies and imports exceed AED 375,000 over the previous 12 months, or are expected to within the next 30 days, under Federal Decree-Law No. 8 of 2017. Businesses register through the Federal Tax Authority's EmaraTax portal. This is general information, not tax advice. For registration support, see SBC LLC's VAT advisory service.

When is voluntary VAT registration available in the UAE?

Voluntary VAT registration in the UAE is available once taxable supplies and imports, or taxable expenses, reach AED 187,500 — below the AED 375,000 mandatory threshold — under Federal Decree-Law No. 8 of 2017. This allows startups and smaller businesses to recover input VAT before crossing the mandatory limit. Learn more through SBC LLC's VAT advisory service.

What are the penalties for late VAT registration in the UAE?

The penalty for late VAT registration in the UAE is AED 10,000, applied when a business fails to register within the required timeframe after crossing the AED 375,000 mandatory threshold. The amount is set by the Federal Tax Authority's administrative penalties framework accompanying Federal Decree-Law No. 8 of 2017. This is general information, not tax advice; confirm current penalties against FTA guidance. See SBC LLC's VAT advisory service.

How do businesses register for VAT in the UAE?

Businesses register for VAT in the UAE through the Federal Tax Authority's EmaraTax online portal, submitting trade licence details, financial records, and evidence of taxable supplies. Registration is mandatory above AED 375,000 and voluntary from AED 187,500 of taxable supplies and imports, under Federal Decree-Law No. 8 of 2017. For guided registration, contact SBC LLC.

International Tax

What is the UAE Domestic Minimum Top-up Tax (DMTT)?

The UAE Domestic Minimum Top-up Tax (DMTT) ensures a 15% minimum effective tax rate for in-scope multinational groups, introduced by a Cabinet Decision implementing the OECD Global Anti-Base Erosion (GloBE) rules. Where a qualifying group's UAE effective rate falls below 15%, the DMTT tops it up. Confirm details against current Federal Tax Authority guidance. SBC LLC advises on international tax at /services/international-tax.

Who is in scope for the UAE 15% global minimum tax?

The UAE 15% Domestic Minimum Top-up Tax applies to multinational enterprise (MNE) groups with consolidated annual revenue of at least EUR 750 million in at least two of the four preceding fiscal years, under the Cabinet Decision implementing the OECD GloBE rules. Groups below this threshold, and purely domestic groups, are outside scope. For a scoping review, contact SBC LLC at /contact.

When does the UAE Pillar Two DMTT take effect?

The UAE Domestic Minimum Top-up Tax (DMTT) takes effect for fiscal years starting on or after 1 January 2025, under the Cabinet Decision implementing the OECD GloBE rules. A calendar-year multinational group is therefore first assessed for the year beginning 1 January 2025. Confirm timing against current Federal Tax Authority guidance. SBC LLC advises on Pillar Two readiness at /services/international-tax.

What is the filing deadline for the UAE DMTT return?

The UAE Domestic Minimum Top-up Tax (DMTT) return is generally due within 15 months of the fiscal year-end, extended to 18 months for a group's first year in scope, under the Cabinet Decision implementing the OECD GloBE rules. These deadlines are separate from the 9-month UAE Corporate Tax return deadline. For DMTT filing support, reach SBC LLC at /contact.

How does the UAE DMTT interact with the 9% Corporate Tax regime?

The UAE Domestic Minimum Top-up Tax (DMTT) operates alongside the standard Corporate Tax regime under Federal Decree-Law No. 47 of 2022, which charges 0% on taxable income up to AED 375,000 and 9% above. Where an in-scope group's effective tax rate stays below 15%, the DMTT applies a top-up to reach that minimum. This is general information, not tax advice. See /services/international-tax.

What is a permanent establishment (PE) under UAE Corporate Tax?

A permanent establishment (PE) under UAE Corporate Tax (Federal Decree-Law No. 47 of 2022) is a fixed place of business through which a non-resident wholly or partly conducts business in the UAE, or a dependent agent who habitually concludes contracts on its behalf. A PE creates a UAE taxable presence for the non-resident. For PE exposure reviews, contact SBC LLC at /contact.

AML / Compliance

What are UAE AML/CFT compliance obligations?

UAE anti-money laundering and counter-terrorist financing (AML/CFT) obligations require in-scope businesses to conduct a business-wide risk assessment, apply customer due diligence, maintain documented policies and internal controls, report suspicious transactions through the goAML portal, train staff, and keep records. These duties apply to financial institutions and designated non-financial businesses and professions (DNFBPs). This is general information; confirm specifics via SBC LLC's anti-money laundering advisory at /services/anti-money-laundering.

Who must register on the goAML portal in the UAE?

Financial institutions and designated non-financial businesses and professions (DNFBPs) operating in the UAE must register on the goAML portal, the Financial Intelligence Unit's platform for filing suspicious transaction reports. Registration underpins the mandatory reporting duties within UAE AML/CFT rules. Confirm sector-specific requirements against current UAE regulations, or contact SBC LLC's anti-money laundering team at /services/anti-money-laundering.

What is a DNFBP under UAE AML rules?

A designated non-financial business and profession (DNFBP) is a non-financial entity that UAE AML/CFT rules bring into scope because of money-laundering risk — typically including real estate agents, dealers in precious metals and stones, auditors and accountants, and company or corporate service providers. DNFBPs carry the same core AML duties as financial institutions. For a scoping review, see SBC LLC's anti-money laundering service at /services/anti-money-laundering.

What customer due diligence (CDD) does UAE AML compliance require?

Customer due diligence (CDD) under UAE AML/CFT rules requires in-scope businesses to identify and verify each customer and any beneficial owner, understand the purpose of the business relationship, and apply ongoing monitoring, with enhanced measures for higher-risk clients. CDD works alongside risk assessment, record-keeping, and suspicious transaction reporting via goAML. This is general information — confirm your obligations with SBC LLC at /contact.

What are the penalties for AML non-compliance in the UAE?

Non-compliance with UAE AML/CFT obligations carries significant administrative penalties, alongside potential reputational and licensing consequences. Because specific amounts and sector rules change, confirm current penalty levels against prevailing UAE regulations rather than relying on fixed figures. SBC LLC provides anti-money laundering compliance support, including risk assessments and goAML reporting readiness — start at /services/anti-money-laundering or /contact.

Still have a UAE tax question?

Speak with a senior SBC specialist about transfer pricing, corporate tax, VAT, Pillar Two, disputes or AML — no junior hand-offs.

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