Navigating the New Corporate Income Tax (CIT) Landscape in the UAE: Key Compliance Requirements and Audit Obligations

For businesses familiar with the stringent tax penalty regime in the UAE, the term “tax audit” often invokes feelings of fear, doubt, and anxiety. While these emotions are natural, understanding the dos and don’ts of navigating a tax audit can significantly influence how a business responds to the Federal Tax Authority (FTA) and, in turn, impact the outcome of the audit.

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tax audit

Tax Audits Overcoming Fear and Misconceptions

For businesses familiar with the stringent tax penalty regime in the UAE, the term “tax audit” often invokes feelings of fear, doubt, and anxiety. While these emotions are natural, understanding the dos and don’ts of navigating a tax audit can significantly influence how a business responds to the Federal Tax Authority (FTA) and, in turn, impact the outcome of the audit.

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Transitional Provisions under UAE Corporate Income Tax

Transitional Provisions under UAE Corporate Income Tax

The introduction of Corporate Income Tax (“CIT”) in the United Arab Emirates (“UAE”) has been a pivotal moment in the country’s continuous development. Historically, the UAE operated as a jurisdiction where no federal corporate income tax (CIT) was applicable.

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e-invoice survey

E-invoicing Survey

We are excited to share the results of our latest E-Invoicing Survey!

We thank all participants who contributed and provided valuable insights.
We at Aurifer give you some insights on the new MoF initiative on e-invoicing plans in the UAE here below:

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MOF E-Invoicing Consultation

On February 6, 2025, the UAE Ministry of Finance (MoF) launched a public consultation on the implementation of an electronic invoicing (eInvoicing) framework, which is set to go live in July 2026.

We at Aurifer give you some insights on the new MoF initiative on e-invoicing plans in the UAE here below:

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UAE CIT Readiness Survey Results Are In!

UAE CIT Readiness Survey Results Are In!

We are excited to share the results of our UAE Corporate Income Tax (CIT) Readiness Survey!

We thank all participants who contributed and provided valuable insights.

The survey sheds light on how businesses across the UAE are preparing for the new CIT landscape, revealing trends in awareness, compliance, and adaptation strategies.

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The UAE CIT Impact on Natural Persons

Starting from financial years on or after June 1, 2023, the United Arab Emirates (UAE) has implemented a Corporate Tax (CIT) as a strategic move to help the nation’s development as well as consolidate its position as a leading jurisdiction for business and investment.

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Tax Planning Strategies for Individual Business Owners in the UAE

Starting June 2023, businesses in the UAE are subject to Corporate Income Tax (CIT). UAE CIT applies at the rate of 9% or 0% on Qualifying Income if businesses are Qualifying Free Zone Persons (QFZPs) and provided other criteria relating to the activity carried out are fulfilled. A UAE business may also be liable to a Top-up Tax if it qualifies as a Multinational Enterprise (MNE) under the OECD Pillar 2 Solution once a Cabinet Decision is issued to confirm the entry of force in the UAE of the GloBE rules (the Ministry of Finance (MoF) launched a Public Consultation on Implementation of Global Minimum Tax in the UAE in March-April 2024).

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