Taxation & Fiscal Law in the UAE

The UAE tax landscape has transformed with the introduction of Federal Corporate Tax and VAT, creating obligations that every business must now manage. The UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) imposes a 9% rate on profits above AED 375,000 from June 2023, while the VAT Law (Federal Decree-Law No. 8 of 2017) applies a 5% rate on most supplies. Free zones, ADGM and DIFC each carry distinct considerations, and free trade agreements and double taxation treaties affect cross-border structures. At QAF Legal, our tax team advises on corporate tax registration and compliance, VAT, transfer pricing, audits and disputes. We represent clients before the Federal Tax Authority in assessments, penalties, voluntary disclosures and appeals, and we conduct tax due diligence for transactions. Our approach combines domestic tax knowledge with international expertise, keeping clients compliant locally and optimised globally.

Our Taxation & Fiscal Law Services

Corporate Tax Advisory

We advise on UAE corporate tax registration, the 9% rate, free-zone qualifying income, group structuring and compliance under the Corporate Tax Law.

VAT Registration & Compliance

We manage VAT registration, filing, partial exemption, cross-border treatment and free-zone VAT considerations under the VAT Law.

Tax Disputes & Appeals

We represent clients in FTA disputes — assessments, penalties, voluntary disclosures and panel hearings — and appeals to the courts where needed.

Transfer Pricing

We advise on transfer pricing documentation, arm's-length pricing and related-party transactions under UAE corporate tax law and international frameworks.

Tax Planning & Structuring

We structure operations to optimise tax efficiency under double taxation agreements, free-zone incentives and BEPS-aligned rules.

FTA Audits & Investigations

We manage FTA audits and investigations, responding to information requests, defending positions and negotiating outcomes to minimise exposure.

Cross-Border Tax Advisory

We advise on the tax treatment of cross-border transactions, treaty relief, permanent establishment risk and inbound and outbound investment structures.

Tax Due Diligence for M&A

We conduct tax due diligence for mergers and acquisitions, identifying historical tax risks and exposures before transaction completion.

Jurisdictions We Cover

We advise on tax across UAE Mainland, ADGM, DIFC and all free zones. Mainland companies are subject to full UAE corporate tax; qualifying free-zone businesses may benefit from a 0% rate. ADGM and DIFC entities are subject to UAE corporate tax but may qualify for exemptions. We also advise on international structures using the UAE's treaty network.

Why Choose QAF Legal

Our tax practice is integrated with our corporate, commercial and dispute-resolution teams, giving seamless advice across transactions and compliance. We stay current with rapidly evolving UAE tax regulations and provide practical, actionable guidance rather than theoretical analysis. We understand how tax interacts with commercial structure, employment and disputes, and we anticipate issues before they become assessments. From registration to FTA appeal, we protect our clients' position.