United Arab Emirates Tax Handbook

The tax system in outline

Which taxes exist, who administers them and how they interact.

Corporate income tax

Charge, residence, taxable base and rate structure.

Deductions and disallowances

Deductible expenditure, restrictions and documentation.

Capital allowances and depreciation

Tax depreciation methods, pools and first-year reliefs.

Indirect taxation

Registration, rates, returns and cross-border supplies.

Employment taxes

Withholding, contributions and employer reporting.

Cross-border payments

Withholding on dividends, interest and royalties.

Filing, payment and enquiry

The compliance cycle and the authority's powers.