EmaraTax, VAT, corporate tax and e-invoicing
EmaraTax is the Federal Tax Authority's online platform for its services, including tax registration and return submission. This page sets out the VAT and corporate tax thresholds and the e-invoicing timeline as the official texts state them.
EmaraTax
EmaraTax is the Federal Tax Authority's online platform for its services, including tax registration and return submission. Federal Tax Authority, EmaraTax
VAT registration
The mandatory VAT registration threshold is AED 375,000. Federal Tax Authority, VAT Executive Regulation, Art. 7
The voluntary VAT registration threshold is AED 187,500. Federal Tax Authority, VAT Executive Regulation, Art. 8
Corporate tax rates and registration
Corporate tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above it. Ministry of Finance, Cabinet Decision No. 116 of 2022
A resident person incorporated, established or recognised on or after 1 March 2024 applies to register within three months of incorporation, establishment or recognition. Federal Tax Authority, Decision No. 3 of 2024, Art. 3(3)
The administrative penalty for late corporate tax registration is AED 10,000, effective 1 March 2024. Ministry of Finance, 27 February 2024
Corporate tax returns
The return is due no later than nine months from the end of the relevant tax period, or by another date directed by the Authority. Ministry of Finance, Federal Decree-Law No. 47 of 2022, Art. 53
Small Business Relief covers revenue up to AED 3,000,000 for tax periods that end on or before 31 December 2029, after Ministerial Decision No. 131 of 2026 extended it from 31 December 2026. Ministry of Finance, Ministerial Decision No. 131 of 2026
E-invoicing timeline
The e-invoicing Pilot Programme began on 1 July 2026. Any person may implement the Electronic Invoicing System on a voluntary basis from that date. Ministry of Finance, Ministerial Decision No. 244 of 2025
Businesses with revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026 and implement the system by 1 January 2027. Ministry of Finance, Ministerial Decision No. 66 of 2026
Other businesses appoint an Accredited Service Provider by 31 March 2027 and implement the system by 1 July 2027. Ministry of Finance, Ministerial Decision No. 244 of 2025
Government entities appoint an Accredited Service Provider by 31 March 2027 and implement the system by 1 October 2027. Ministry of Finance, Ministerial Decision No. 244 of 2025
Questions about EmaraTax, VAT, corporate tax and e-invoicing
What are the VAT registration thresholds?
The mandatory threshold is AED 375,000 and the voluntary threshold is AED 187,500.
What is the corporate tax rate?
Corporate tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above it.
When does a new company register for corporate tax?
A resident person incorporated, established or recognised on or after 1 March 2024 applies within three months. The penalty for late registration is AED 10,000.
What is the e-invoicing timeline?
The pilot began on 1 July 2026. Businesses with revenue of AED 50 million or more appoint an Accredited Service Provider by 30 October 2026 and implement by 1 January 2027. Other businesses implement by 1 July 2027 and government entities by 1 October 2027.
What does Small Business Relief cover?
Small Business Relief covers revenue up to AED 3,000,000 for tax periods that end on or before 31 December 2029. Ministerial Decision No. 131 of 2026 extended it from 31 December 2026.
A plain guide to the rules, not legal or tax advice. Checked 17 October 2026.
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