UAE Corporate Tax: Key Updates for 2025
Understanding the latest changes in UAE corporate tax regulations and their impact on businesses operating in the Emirates.
The UAE's corporate tax regime continues to evolve as we enter 2025, with several key updates that businesses need to understand and implement.
One of the most significant updates is the clarification of the small business relief threshold. Companies with annual revenue below AED 3 million continue to benefit from the 0% corporate tax rate.
The Federal Tax Authority (FTA) has also published comprehensive guidance on transfer pricing documentation requirements, which will be crucial for multinational enterprises operating in the UAE.
E-invoicing implementation is progressing steadily, with the mandatory rollout scheduled for July 1, 2026, for B2B and B2G transactions based on the PEPPOL model.
The Domestic Minimum Top-up Tax (DMTT) for large multinational groups with global revenue over EUR 750 million is now effective, ensuring compliance with international tax standards.
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