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UAE Taxes

VAT, Corporate Tax, Free Zone and WPS — in plain language, with 2026 rates and thresholds.

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VAT (5%)

Rate, AED 375,000 threshold, registration, returns and refunds.

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Corporate Tax (9%)

0% up to AED 375,000, 9% above, QFZP and Small Business Relief.

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Free Zone vs Mainland

Differences, ownership, taxes, licences and when each wins.

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WPS & payroll

What WPS is, paying salaries and calculating gratuity.

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