UAE Tax Laws - Corporate Tax, VAT, DMTT, Free Zone Rules & Treaties
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Search FTA Decisions, Transfer Pricing Rules & UAE Tax Regulations
Official UAE Tax Laws texts, structured for research
UAE Tax Laws publishes the source legislation and tax treaties of UAE - parsed from official texts and organised with article-level navigation, cross-references between laws and treaties, powerful search with filters, and update tracking. Built for tax advisors, corporations, and academic institutions who need the exact wording of the law, not a paraphrase.
UAE Corporate Tax (CIT) - 9% rate, QFZP, small business relief, groups
UAE VAT - registration, returns, invoicing, input tax recovery, refunds
DMTT & Pillar Two - Federal Decree-Law 60/2023, top-up tax, GloBE
Transfer Pricing - master file, local file, CbCR, related parties
Tax Procedures - assessments, audits, penalties, voluntary disclosure
FATCA & CRS - due diligence, reporting obligations, financial institutions
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GCC tax laws by jurisdiction
Every GCC jurisdiction, parsed from its official gazette and structured to the article level.
United Arab Emirates
UAE VAT, the 9% Corporate Tax (CIT), free-zone rules, and FTA decisions, with excise and customs alongside the treaties the UAE has signed.
Saudi Arabia (KSA)
Saudi VAT, Zakat and income tax, ZATCA circulars and e-invoicing, real-estate transaction tax, and the Saudi double-tax treaties.
Kuwait
Kuwait corporate income tax, the National Labour Support and Zakat contributions, and the Kuwait network of tax treaties.
Qatar
Qatar income tax and withholding rules, General Tax Authority guidance, and the treaties Qatar applies to cross-border income.
Oman
Oman VAT, corporate income tax and withholding tax, Tax Authority guidance, and the Oman double-taxation agreements.
Bahrain
Bahrain VAT and the domestic minimum top-up tax (DMTT), NBR guidance, and the Bahrain tax-treaty network.
GCC tax laws by topic
Jump straight to a tax type and read the governing text with cross-references and update history.
VAT
Value Added Tax across the GCC: registration, supplies and place-of-supply rules, zero-rating and exemptions, and e-invoicing.
Corporate Income Tax (CIT)
The UAE 9% Corporate Tax and equivalent regimes: scope, free-zone treatment, exemptions, and filing obligations.
Zakat & Income Tax
Saudi Zakat and income tax, Kuwait and Qatar income tax, and withholding tax on cross-border payments.
Transfer Pricing & Pillar Two
Master file, local file, CbCR and the arms-length standard, with the GCC roll-out of Pillar Two, QDMTT and the global minimum tax.
Customs & Excise
The GCC common customs framework, tariffs and exemptions, and excise tax on tobacco, energy drinks and sweetened beverages.
Tax Treaties & DTAA
Double-taxation avoidance agreements between GCC states and their partners: dividends, interest, royalties and permanent establishment.